Reviews under the Commercial Act

We carry out reviews in accordance with the requirements of the Bulgarian Commercial Act (CA) regarding acquisition and restructuring of commercial companies, including confirmation of the exchange ratio as per the plan/transformation agreement and confirmation regarding the capital of acquired/ newly established companies.

At the end of our engagement to carry out such review we usually issue a report of factual findings in accordance with International Standard on Related Services “Engagements to Perform Agreed-upon Procedures Regarding Financial Information” and the CA statutory requirements regarding the report contents.