Organization

Management team

The Management team is composed of Jean-François Serval, International partner, M. Daniel Nagle, US Managing Director. For New York State CPA firm, partners are Adriana Agbo and Jean-François Serval.

Governance process

The network member firms are linked by contract. This contract commits member firms and all of their partners to technical reviews and governance process on all aspects of their practice and behavior. An independent oversight body is in charge of dealing with open issue.

Processes

Constantin - Serval & Associes's organization is also set up to allow compliance with International Federation of Accountants "IFAC" code of Ethics and other major National code of Ethics and professional procurements. This organization is transparent to competent authorities.

At the same time, all necessary processes are implemented to protect the client's data and privacy.

Quality control

Constantin - Serval & Associes is organized in order to comply with all regulation rules of Ethics through assigned executives using specific global software in order to mesure a risk assement of the assigments, the absence of conflict of interest and the quality of the work performed.
A compliance officer is in charge of the correct implementation of the processes. As well, quality controls are performed with internal resoures as well as outside resources.

International Coordination

M Jean-François Serval, a French CPA and UK Auditor is coordinating assignments with head offices and other US or foreign international practices.
Through its branch offices and correspondants Constantin - Serval & Associes network now covering all of western europe, north america and northern africa is able to service its clientele internationally.

Network

The network is not only organized in order to have the Member Firms comply with the professional guidance’s (IFAC…and others), laws and regulations but also to wholly implement specific rules decided to ensure dedication of staff and quality of work with quality control as well as security for clients if a difficulty arises on an assignment. Processes are also set to ensure long term consistency of the network as well as a sanction process if a partner is not respecting the rules. The network also has governance global bodies in place to implement its rules.
The Member Firms are those which have signed the network framework agreement contract dealing with the above matters and goals.

The Correspondent Firms are those which are currently practicing or working with Constantin/Groupe Audit- Serval & Associés network without having signed the network framework agreement. Like the Member Firms, they have to comply with all rules and professional procurements applicable for the assignments as well as to justify the absence of conflict and their independence.
None of the both status considers the existence or the possibility of referral fees between the firms. No profit sharing system does exist, neither on a global basis nor on an assignment basis.