SME & Mid-Market Business Leaders
Accounting Clarity & Strategic Security for your Enterprise.
Statutory audit certification, 2026 e-invoicing compliance, corporate succession structuring, and simplified ESG/VSME sustainability reporting.
Audit-AAM provides statutory account certification (Commissariat aux Comptes) and strategic audit advisory for SME and mid-market leaders. Our partners support mandatory 2026 electronic invoicing compliance, family business transfers and mergers, VSME sustainability standards, and internal control assurance.
Partner Leadership
Direct Partnership with Experienced Senior Auditors.
We build long-term relationships of trust with executives. Zero junior staff turnover: your interlocutors are permanent, senior equity partners.
Jean-Paul Lacombe
Managing Partner — Certified Public Accountant & Statutory Auditor
Missions & Key Competencies:
- ▪ Mandatory and voluntary statutory audit certification under the French PACTE Act
- ▪ Statutory contribution, merger, and demerger audits during corporate restructurings
- ▪ Family business transmission and holding company tax structuring
- ▪ Corporate governance audit and direct collaboration with audit committees
Florian Lacombe
Partner — Legal Audit, Digital Finance & Sustainability
Missions & Key Competencies:
- ▪ 2026 Mandatory Electronic Invoicing compliance audits (PDP / OD / PPF architecture)
- ▪ Sustainability assurance under the voluntary VSME standard (CSRD readiness)
- ▪ IT accounting systems auditing and internal fraud risk mapping
- ▪ Internal control enhancement and operational working capital reliability
Sylvain Raynal
Partner — Transaction Services & Valuation
Missions & Key Competencies:
- ▪ Multi-criteria business valuation during shareholder entry/exit transactions
- ▪ Vendor Due Diligence (VDD) and succession planning for mid-market groups
- ▪ Buy-side acquisition audit for strategic expansion and competitor acquisitions
- ▪ Independent financial reviews of forecasts and forward business plans
Executive Case Studies
Proven Results for Mid-Market Enterprises.
See how our audit rigor and strategic insights safeguard key milestones in the life of SMEs and mid-caps.
Unqualified Audit Certification & Banking Covenant Protection (€42M Rev)
Regional food processing and logistics group
Refinancing syndicated debt with strict quarterly reporting obligations and a tight deadline for consolidated accounts certification.
Deployed a risk-based audit approach, validated asset impairment models, and delivered an unqualified audit opinion.
Secured credit facility renewals at preferential terms and strengthened financial relationships with lending institutions.
Mandatory Electronic Invoicing Readiness Audit
Industrial SME with 140 employees (Occitanie)
Legacy ERP processing 25,000 invoices annually facing compliance rejection risks under the incoming 2026 reform.
Invoicing workflow diagnostic, e-invoicing/e-reporting stream mapping, and dematerialization platform scoping.
Achieved early compliance with zero cash flow disruption and reduced supplier invoice processing time by 35%.
Statutory Merger Audit & Intergenerational Corporate Reorganization
Family-owned healthcare group (Paris / Montpellier)
Transferring operating businesses to the next generation with a merger of 2 companies and share contribution under Dutreil tax relief.
Objective exchange ratio valuation, non-overvaluation certification, and delivery of official statutory merger audit reports.
Transaction executed with complete legal and fiscal security, preserving family shareholder harmony and business continuity.
Is your enterprise subject to mandatory Statutory Auditor appointment?
Under French PACTE Act thresholds, statutory audit obligations depend on balance sheet total, net turnover, and average workforce. Use our interactive tool to evaluate your status in 30 seconds.
Let's discuss your accounting and strategic priorities.
Our equity statutory auditors are available for a preliminary scoping discussion on your corporate obligations and milestones.