Day One, in partnership with DAF Magazine, conducted the 2015 edition of the annual study on the expectations of Administrative and Financial Directors with regard to their accounting firms (CAC, Chartered Accountants and others). This study was part of the “Professions du Chiffre, Bonjour Pluridisciplinarité” (“Professions in Numbers, Hello Multidisciplinarity“) dossier. (DAF magazine n°25).
For this second edition, the following points in particular emerged from this study:
a. CFOs’ recourse to chartered accountants is mainly aimed at “Giving visibility to and popularizing the company’s obligations (tax, social security, administrative, etc.). »
b. Contingencies between the legal and numerical professions are a major concern. CFOs therefore ask their auditors, above all, to provide advice and visibility on standards. This comes before the concern to streamline the statutory audit and the demand to link the statutory audit with the company’s financial strategy.
c. In 2015, the first call to a financial consulting firm is made for audits of contributions and mergers, whereas in 2014, acquisition due diligence justified a significant part of the recourse to financial consulting firms.
a. For the choice of a Chartered Accountant, the most important is Reactivity.
b. For the Statutory Auditors, the choice of a consultant is primarily based on international support.
c. When it comes to financial advice, CFOs say they look first to their industry expertise. You can find the analysis of Day One partner Jerome Rusak below.