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AUDIT

The Audit Services professionals of Deloitte national practices can help identify major risks and opportunities beyond the traditional financial reporting function. Its global network of audit and Enterprise Risk Services professionals provides a range of audit and advisory services to assist clients all over the world in achieving their business objectives, managing their risk, and improving their business performance.

Enterprise Risk Services

Deloitte's Enterprise Risk Services (ERS) practice is a global leader in helping clients manage risk and uncertainty, from the boardroom to the network. It provides a broad array of services that allow clients around the world to better measure, manage and control risk  to enhance the reliability of systems and processes throughout the enterprise. With core competencies encompassing capital markets, control assurance, internal audit, regulatory consulting, and security services, its ERS professionals offer a wealth of experience across a wide spectrum of industries.

Service Offerings

• Capital Markets

• Control Assurance
• Environment & Sustainability
• Internal Audit
• Regulatory Consulting
• Security Services

Auditing Services

Within the global network of Deloitte member firms, it has robust audit tools, resources and procedures to provide the means for its professionals to deliver high-quality audit services. In delivering these services they adhere to the highest standards of independence, professional objectivity and technical excellence.

Deloitte’s international audit approach is applied consistently around the world, while providing the flexibility to serve the unique circumstances and complexities of clients. Its audit approach focuses on understanding the clients’ global business and control issues from the inside out. It combines a rigorous risk assessment, diagnostic processes, audit testing procedures as well as a continuous assessment of clients’ service performance.

Qualified Intermediaries

The U.S. Internal Revenue Service (IRS) introduced US tax information reporting rules that directly impact foreign financial institutions (FFIs) resident outside the US that hold U.S. securities on behalf of customers. Failure to provide such information will result in the imposition of full U.S. withholding tax, interest and penalties, regardless of treaty benefits or other exemptions from withholding that may otherwise apply to a customer. However, FFIs can apply for the status of Qualified Intermediaries (QIs) which would eliminate the submission of voluminous and sensitive data.

The IRS requires QIs to engage independent auditors to test and report on QIs compliance with IRS rules. We have experts available to assist you in this process. 

Global Offerings Services

Global Offerings Services (GOs) is a dedicated team of professionals with experience helping companies access global securities markets. Its seasoned professionals understand the intricate filing process necessary for raising capital. The group, headquartered in New York, has worked on transactions in more than 30 countries.  It has dedicated professionals located in Hong Kong, London, Mexico City, New York, Paris, São Paulo and Tokyo.

Deloitte's Global Offerings Services can assist with a variety of concerns as companies seek to raise capital in global markets. GOs professionals work closely with the professionals in our local offices as well as with industry experts to ensure that issues are resolved quickly and effectively. Together, they form a powerful team of specialists that understand your company, its history, and its local environment, as well as complex offering requirements and practices.

Deloitte can assist and support clients in:

• Evaluating alternatives for entering U.S. capital markets

• Performing high-level diagnostic reviews to identify significant issues
• Identifying and quantifying differences between local and U.S. accounting principles and drafting required disclosures
• Drafting Management's Discussion & Analysis of Financial Condition and Results of Operations and other sections of the prospectus or offering memorandum
• Interacting with the SEC, attorneys, underwriters, investor relations firms, and financial printers
• Reviewing drafts of the prospectus or offering memorandum
• Addressing and resolving comments received from the SEC
• Meeting ongoing SEC reporting requirements
• Evaluating/implementing new and revised U.S. accounting principles and disclosure requirements and changes in the SEC's rules and regulations
• Understanding the practical implications of corporate governance legislation and related rulemaking

GOs professionals will be there every step of the way to ensure that your transaction runs smoothly and that your continued reporting meets all applicably local and global requirements.

The International Financial Reporting Conversion Services group of Deloitte assist companies in all aspects of the conversion to IFRS. The group consists of dedicated experts located throughout the world who work closely with the new International Accounting Standards Board, the International Financial Reporting Interpretations Committee and the world's regulators.