Contribution auditor,conversion auditor.
Contribution in kind at incorporation or in a capital increase, conversion into a joint-stock company: these engagements are regulated. They require a regular appointment of the auditor and a prior independence check. Describe your transaction and we send you a quote.
Contribution auditor report
Incorporation or capital increase with a contribution in kind: procedures, assessment of the contribution's value and signed report.
- Draft contribution agreement or precise description of the contributions
- Articles of association or draft articles of the receiving company
- Title deeds of the contributed assets
- Available valuations (appraisals, comparables, accounts)
- Identity of the contributors (identity document, Kbis extract for a company)
Send these documents to Samuel@hayot-expertise.fr; the exact list, tailored to your transaction, is confirmed with the quote.
Additional report
A contribution is added or modified after the initial engagement: the additional report updates the procedures and the conclusions.
- References of the initial engagement and the report delivered
- Description of the added or modified contribution
- Documents and valuations specific to this new contribution
Send these documents to Samuel@hayot-expertise.fr; the exact list, tailored to your transaction, is confirmed with the quote.
Conversion auditor
Conversion into a joint-stock company: assessment of the value of the assets making up the company's estate and of any special advantages.
- Draft decision or conversion agreement
- Current articles of association and draft new articles
- Latest annual accounts and a recent accounting position
- Statement of the company's assets and, where relevant, planned special advantages
Send these documents to Samuel@hayot-expertise.fr; the exact list, tailored to your transaction, is confirmed with the quote.
Indicative prices, excluding VAT and excluding disbursements. The final quote is issued after review of the transaction: these engagements cannot be paid online.
- Statutory auditor registered with the CRCC, Paris
- Independence checked before acceptance
- Quote before any commitment, no online payment
Before accepting, the firm checks that the conditions of its appointment are met and that it is independent from the transaction and the parties. In particular, a firm that has valued the same shares cannot act as contribution auditor on the same transaction.
Do you need a written analysis rather than a regulated engagement? See the written studies and opinions
A regulated engagement, governed by the French Commercial Code
The contribution auditor and the conversion auditor are regularly appointed by unanimous decision of the shareholders or, failing that, by court decision. Before accepting, the firm checks its independence from the transaction and the parties. That is why these engagements cannot be paid online: they are quoted.
A regular appointment
The auditor is appointed by unanimous decision of the shareholders or, failing that, by court decision. Without a regular appointment, the engagement cannot start.
Independence checked before any acceptance
The firm checks its independence from the transaction and the parties. A firm that has valued the same shares cannot act as contribution auditor on the same transaction.
A quote, then an engagement letter
After reviewing your transaction, the firm sends you a quote. The engagement is then governed by an engagement letter signed before any work starts.
The cases where an auditor is involved
Whether an auditor is required depends on the company's form and on the transaction. Here are the most common cases; if in doubt, describe your transaction through the form.
Incorporation with a contribution in kind (SARL, SAS)
A contribution auditor values the contributions in kind. The shareholders may unanimously decide not to appoint one when no contribution exceeds 30,000 € and the total value of contributions in kind does not exceed half of the share capital; they then remain liable for the retained value for five years.
Capital increase with a contribution in kind
A contribution in kind to a capital increase is assessed by a contribution auditor, whose report is made available to the shareholders before the decision.
Conversion into a joint-stock company
When a company converts into a joint-stock company, a conversion auditor assesses the value of the assets making up the company's estate and any special advantages, and attests that equity is at least equal to the share capital.
Special advantages
The granting of special advantages at incorporation or in a capital increase is also subject to an auditor's assessment.
Merger, partial asset contribution or complex transaction?
Merger audit, multiple or cross contributions, hard-to-value assets or a tight transaction timetable: describe your transaction through the form and we propose a tailored price, before any commitment.
- Describe the transaction and the companies involved
- List the contributed assets and the available valuations
- Mention the date envisaged for the transaction
How it works, step by step
Describe your transaction
Fill in the quote form: nature of the transaction, companies involved, contributed assets and envisaged timetable. You can start gathering the documents listed below.
Quote and preliminary checks
The firm reviews the transaction, checks the conditions of its appointment and its independence, then sends you a quote. If it cannot accept the engagement, it tells you before any commitment.
Engagement letter and procedures
Once you agree, the engagement letter is signed. Review of the transaction, checks on the contributed assets and their valuation, exchanges with the contributors and their advisers.
Delivery of the signed report
Report delivered in the form required for the transaction (filing with the registry, annex to the articles or made available to the shareholders), together with the firm's invoice.
The documents to gather
You can start gathering them as soon as you request the quote. The exact list depends on the transaction, and we contact you if anything is missing.
For the contribution auditor report
- Draft contribution agreement or precise description of the contributions
- Articles of association or draft articles of the receiving company
- Title deeds of the contributed assets
- Available valuations (appraisals, comparables, accounts)
- Identity of the contributors (identity document, Kbis extract for a company)
For the additional report
- References of the initial engagement and the report delivered
- Description of the added or modified contribution
- Documents and valuations specific to this new contribution
For the conversion auditor
- Draft decision or conversion agreement
- Current articles of association and draft new articles
- Latest annual accounts and a recent accounting position
- Statement of the company's assets and, where relevant, planned special advantages
Registered statutory auditor
Compagnie régionale des commissaires aux comptes, Paris
Regulated engagement
Regular appointment and independence checked before acceptance
Professional secrecy
Your documents and data remain strictly confidential
Quote before commitment
Pricing issued after review of the transaction, with no commitment
A regulated, digital French firm built for companies across France
Hayot Expertise keeps its Paris 8 base while speaking to a national audience of founders, freelancers, investors, startups, retailers and SMEs who need a clear, responsive and technically strong finance partner.
Regulated firm
Samuel Hayot is a French chartered accountant and statutory auditor registered with the Paris professional bodies.
National reach
The firm is based in Paris 8 and operates with a delivery model designed for businesses located across France.
Modern stack
Pennylane, Dext, Silae and an automation-first setup built for visibility and speed.
Direct contact
Visible phone number, simple contact path, fast engagement letter and tighter qualification of the mandate.
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Frequently asked questions
What are the fees of a contribution auditor?
They are not regulated: no official schedule sets the price of a contribution audit. The indicative prices on this page are 1,500 € excl. VAT for the contribution auditor's report, 500 € excl. VAT for an additional report and 1,200 € excl. VAT for a conversion auditor engagement, excluding disbursements. The final amount depends on the number and nature of the contributed assets, on the valuations already available and on the timetable of the transaction: it is set out in a quote, once the file has been reviewed.
Contribution auditor and statutory auditor: are the fees the same?
No, because the engagements differ. A contribution audit is a one-off engagement attached to a specific transaction: the indicative prices on this page apply. A statutory audit is a legal audit carried out under a multi-year mandate, whose scope depends on the size and the complexity of the audited entity; its fees are set separately, once the file has been reviewed. In both cases fees are freely agreed and confirmed in writing before any work starts.
When is a contribution auditor mandatory?
As a rule, whenever a company receives a contribution in kind: at incorporation or in a capital increase. At the incorporation of a SARL or SAS, the shareholders may unanimously decide not to appoint one when no contribution exceeds 30,000 € and the total value of contributions in kind does not exceed half of the share capital; they then remain liable for the retained value for five years. If in doubt, describe your transaction through the form.
Who appoints the contribution auditor?
The auditor is appointed by unanimous decision of the shareholders or, failing that, by court decision. The auditor is chosen among registered statutory auditors or experts listed with the courts. This regular appointment is essential for the engagement to start.
Why can these engagements not be paid online?
Because they are regulated. The firm can only accept the engagement after checking the conditions of its appointment and its independence from the transaction and the parties. That check comes before any financial commitment: you therefore receive a quote, not an immediate payment request.
What happens if the firm cannot accept the engagement?
It tells you before any commitment and explains why, for instance because it has already valued the same shares or because the appointment does not meet the legal conditions. No fees are due in that case.
Does the contribution auditor set the value of the contributions?
No: the auditor assesses, under his own responsibility, the value proposed by the parties and any special advantages. The shareholders remain free to retain a value different from the one proposed in the report, but they then bear the consequences under the conditions set by law.
What is the difference between a contribution auditor and a conversion auditor?
The contribution auditor assesses the value of contributions in kind and any special advantages at incorporation or in a capital increase. The conversion auditor steps in when a company converts into a joint-stock company: he assesses the value of the assets making up the company's estate and attests that equity is at least equal to the share capital. Both engagements can arise in a single transaction: describe yours through the form.
What happens after my quote request?
The firm reviews your transaction from the material you send to Samuel@hayot-expertise.fr, checks the conditions of its appointment and its independence, then sends you a quote. Nothing is engaged until you have accepted that quote and signed the engagement letter.
Do my documents stay confidential?
Yes. The transaction documents and your exchanges with the firm are covered by professional secrecy, including where the engagement is ultimately not accepted.
Fees and terms
- Services provided by HAYOT EXPERTISE, an accounting firm registered with the Ordre des experts-comptables of Paris Île-de-France; Samuel Hayot is a statutory auditor registered with the Compagnie régionale des commissaires aux comptes of Paris. Prices shown are indicative, excluding VAT and excluding disbursements; the final quote is issued after review of the transaction.
- The contribution auditor and conversion auditor engagements are regulated: they require a regular appointment of the auditor (unanimous decision of the shareholders or, failing that, court decision) and a prior independence check. These engagements cannot be paid online.
- If the firm cannot accept the engagement, in particular because it has valued the same shares or because the appointment conditions are not met, it tells you before any commitment.
- Every engagement is covered by an engagement letter signed before any work starts, as required by the applicable professional rules. Fees are invoiced by the firm on the terms set out in the quote.
- Your documents and exchanges are covered by professional secrecy.
Not sure which engagement
your transaction requires?
Describe your transaction through the form: we reply by email and tell you which engagement is required and which documents to prepare, with no commitment.