Services

The firm is organized in three key branches with adapted technologies and processes.

1. Audit

Under the authority of Daniel Nagle with the assistance of Marc Biquard, this branch performs financial audits and due diligence work for medium size and major listed as well as for privatly owned companies.

It may also undertake or contribute to establishing internal control processes or SOX 404 audit processes and other kinds of services involved, compliance of books and financials as well as establishing accounting policies for Groups in accordance with several standards (US GAAPs, IFRS…

2. Transaction Services

The transaction services teams under the direction of Daniel Nagle, Adriana Agbo and Jean-François Serval, and supported by dedicated teams of professionals, are experienced in due diligence engagements to serve your immediate or long terms requirements. Our teams have the necessary technical expertise derived from a large variety of industries and gained within the United States and Europe. They will be a valuable tool in helping your comany make all crucial investment decisions. Working alongside investment bankers and lawyers, we specialize in due diligence and VDD for private equity funds, we assist in restruturing companies and we help industrials purchase US or European businesses as a way to ewpand in those countries. Our teams operate from the United States or Europe on a transnational scope therfore enabling delivery in several languages based upon your needs.

3. Accounting

Under the authority of Mlle Adriana Agbo this branch is able to provide full support to international companies for establishing financials, filling or auditing consolidation packages with companies or head offices. It may also undertake on behalf of the clientele some filing duties for the payroll and taxation. It is very specialized in the follow up of US subsidiaries of non US companies from Europe.

4. Special support divisions

To operate the three operational branches Constantin - Serval & Associes may have the support of five lines of expertise.

A separate software team may help the implementation of specific software for the clientele and/or connection with mother companies or factories of software for the sales and delivery processes.

A tax team headed by Daniel Nagle will also be able to cooperate with clients tax divisions or lawyers to make specific studies on expatriate filings, transfer pricing. Transfer pricing is a key topic for all companies with international activities as subisidiaries of no US entities operating in the US. A special team is conducting the studies to support the transfer pricing policies adopted by clientele.

An evaluation team headed by Guy Bernheim supports the all practice as to impairment testing required by standards for the closing of financials or price allocations in the course of reorganizations of acquisition by a client.

To ensure full compliance with international group accounting policies and regulations in which the mother company is located special teams are able to operate accordingly either to US standards; ISA; or local european standards and specifications for US, French or other Europeans, Chinese ... These international teams are able also to provide global national services (ex: Tax for expatriates ) on an extended geographical base

Throught its direct correspondants, and its members in the US and other highly recognized accounting firms throughout the US, Constantin - Serval & Associes is able to provide its services everywhere in the US and whatever is the size of the assignment for closely held companies small or large or public or listed ones. Constantin - Serval & Associes is a full service company.

Software & Telecommunication security key issue is the security of systems, telecommunication & access to systems. To issue the needed security compliance with standards and needs of clients a special team has been built up with international level specialists. It is available to analyse clients needs on special request or to support the audit teams.