Practices / Audit, Assurance & Transactions
PRACTICES
Audit, Assurance & Transactions
SGS & Partners provides audit and assurance services and supports companies and investors through mid-market transactions, from due diligence and valuation to purchase price allocation and integration. Our financial and tax expertise is used to protect value and reduce risk in acquisitions, divestitures, joint ventures and reorganisations, including those across borders.
Who we work with: Mid-market buyers, sellers and investors, start-ups and scale-ups pursuing growth, and groups reorganising across borders.
Audit and assurance
We provide assurance on financial and non-financial information, using a risk-based methodology, industry benchmarks and digital audit tools that identify trends and anomalies. The aim is reliable information for stakeholders and stronger corporate governance.
Financial and tax due diligence
We carry out financial and tax due diligence on acquisitions, divestitures and joint ventures, identifying the risks and sources of value that affect price and structure.
M&A advisory
We support mid-market transactions from strategic assessment to completion, and work with start-ups and scale-ups on the financial side of their growth transactions. We stay with the client through the whole transaction, keeping the interests of stakeholders aligned.
Business combinations and reorganisations
We advise on mergers, divisions, reorganisations and restructurings, including those with a cross-border element.
Valuations and purchase price allocation
We value businesses, intellectual property, financial instruments and complex derivatives for M&A, litigation, tax planning and financial restructuring, and prepare purchase price allocations after an acquisition. We also provide forensic accounting where a transaction or dispute requires it.
Post-transaction integration
We support the combined business after completion, so that the integration delivers what the transaction set out to achieve.
Frequently asked questions
What is financial due diligence?
Financial due diligence reviews a target business’s earnings, cash flow, assets and liabilities before a transaction, so the buyer or investor knows what they are acquiring. Tax due diligence reviews its tax position and exposures. SGS & Partners carries out both, mainly on mid-market and cross-border transactions.
How is a business valued?
The most common methods are discounted cash flow, multiples of comparable companies and comparable transactions; the right method depends on the business and the purpose of the valuation. We value businesses, intellectual property, financial instruments and complex derivatives for M&A, litigation, tax planning and financial restructuring.
What is purchase price allocation?
Purchase price allocation assigns the price paid for a business to the assets acquired and liabilities assumed at fair value, including intangible assets such as brands, customer relationships and technology, with any remainder recorded as goodwill. It is required for acquisition accounting under IFRS 3 and similar standards. We prepare purchase price allocations and the valuations behind them.
Can SGS & Partners help with a cross-border merger or reorganisation?
Yes. We advise on mergers, divisions, reorganisations and restructurings, including those across borders, and support the combined business after completion.
Does SGS & Partners work with start-ups and scale-ups?
Yes. We support start-ups and scale-ups on the financial side of their growth transactions, alongside mid-market acquisitions, divestitures and joint ventures.
