Implementation of agreed procedures

Agreed-upon procedures are a flexible audit service format aimed at performing specific tasks related to verifying a company’s financial information. This approach allows for a focused and independent analysis of precisely those areas that are of interest to the client.

Preparation of reports in legal disputes:
Expert opinions and financial reports for court and pre-trial settlement

Our company provides services in preparing reports, opinions, and calculations necessary for litigation. We handle commercial, tax, corporate, and other economic disputes, delivering well-grounded documents that strengthen the client’s position in court.

Reports are prepared in accordance with the legislation of the Republic of Kazakhstan, court practices, and evidentiary requirements for civil, administrative, and arbitration cases.

What’s the essence?

We carry out audit procedures that are pre-agreed with you (and, if necessary, with other interested parties). These procedures are not a full audit or review, but they provide objective information on specific aspects of financial activity.

What we do:
  • • Analyze specific elements of financial statements
  • • Verify accounts receivable and accounts payable
  • • Assess the existence and condition of inventory and fixed assets
  • • Observe inventory counts
  • • Determine the actual profit share of a participant (based on agreement)
  • • Perform Financial Due Diligence — a deep financial review including analysis of assets, revenues, and control systems
  • • Carry out other agreed-upon actions within the scope of the engagement
The result:
  • • A report on the agreed-upon procedures that contains only factual data and observations without auditor’s conclusions or opinions
  • • Intended solely for the client and limited to the agreed indicators
  • • Helps independently assess the identified facts and make management decisions
Why choose us:
  • • We work strictly in accordance with International Standards on Auditing
  • • We take into account the interests of both clients and third parties (investors, partners)
  • • Flexible approach and adaptation to specific requests
  • • Professionalism, transparency, and confidentiality

Contact us to define the objectives and scope of the procedures. We will offer a solution that helps you reduce risks and obtain objective information about the company’s financial position.

Frequently Asked Questions (FAQ)

A financial statement is used as evidence in disputes involving money, losses, settlements, debts or breaches of contract. Such a statement helps the court understand the essence of economic claims and strengthens the position of the party.

Reports are required in the following cases:
  • collection of debts under contracts
  • disputes with tax authorities
  • corporate conflicts (division of shares, exit from LLP)
  • calculation of losses, penalties, fines
  • economic parts of criminal or administrative cases

No, it is an alternative expert opinion that can be presented to the court as evidence. The report can be prepared according to standards similar to forensic examination and recognized by the court as a reliable and admissible document.

Minimum:
  • a brief description of the essence of the dispute
  • copies of contracts, acts, payment orders and correspondence
  • accounting and tax documents (upon request)
We will help you create a list of the necessary documents at the first consultation.

Depending on the volume and complexity:
  • Standard report - from 3 to 7 working days
  • Complex dispute - up to 10–15 working days

Yes, at the client's request, our specialists can appear in court, explaining calculations and methods. This is especially important if experts are involved in the case or objections arise from the other party.

Yes, our reports are often used at the negotiation or mediation stage. Clear figures and arguments on paper help avoid protracted litigation.

Yes. We work remotely with clients throughout Kazakhstan - in Almaty, Astana, Shymkent, Karaganda and other regions. The report can be prepared, transferred in electronic and paper form, certified if necessary.

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