Statutory and Contractual Audit
Make your financial statements reliable with the assurance of a tailor-made, world-class audit.
With broad experience across many sectors, the ABS audit team combines financial knowledge with industry-specific insight. This unique combination delivers not only an audit of international quality, but also an added dimension of value, ensuring that the client’s resources and time are used efficiently.
Our clients can rest assured that our audit work is tailor-made and focused on covering the risks that could lead to an erroneous judgement.
Because we recognise that our clients’ time matters as much as their assets, our staff, driven by a set of shared values, take a unique approach centred on your expectations in order to bring you real added value and identify new opportunities.
Statutory audit in Tunisia: your questions
Which companies must appoint a statutory auditor in Tunisia?
Public limited companies (SA) must always appoint a statutory auditor. Limited liability companies (SARL, SUARL) and partnerships must do so once they exceed two of the three thresholds set by regulation (balance sheet total, revenue excluding tax, average headcount). We check with you whether your company is concerned.
How long is a statutory auditor's term of office?
The statutory auditor is appointed by the general meeting for three financial years, renewable within the limits set by law. Each year, the auditor certifies that the financial statements are regular and give a true and fair view, and presents a general report and a special report to the general meeting.
What is the difference between a statutory audit and a contractual audit?
A statutory audit is required by law and results in the certification of the annual accounts. A contractual audit is requested voluntarily – by shareholders, a parent company, a lender or a buyer – to obtain an independent opinion on financial statements or financial information. ABS Audit performs both types of engagement in accordance with professional auditing standards.
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Our chartered accountants welcome you in Tunis (Centre Urbain Nord, El Manar) and Grombalia (Cap Bon), or work with you remotely anywhere in Tunisia and abroad.
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