Statutory audit
Audit of ordinary and extraordinary financial statements, including the auditor’s report for the public register.
Independent audit authority
Numbers that hold up in front of a bank,an investor and the tax authority.
Statutory audit, Financial Due Diligence and tax advisory to Big4 methodology — led by one responsible auditor, not a rotating bench of juniors.
Services
Audit and advisory for transactions, financing and statutory obligations — from a one-off engagement to a long-term relationship.
Tax advisory
Compliance, optimisation, transfer pricing and representation during tax inspections.
Financial Due Diligence
Buy-side review of the target — EBITDA, net debt, working capital and deal risks.
Quality of Earnings
Earnings normalisation and a clear answer on which part of EBITDA is genuinely recurring.
Vendor Due Diligence
Preparing the seller for a transaction — numbers that stand up to the buyer before the data room opens.
Covenant monitoring
Ongoing calculation and monitoring of banking covenants, including reporting to the lender.
Group consolidation
Consolidated financial statements, intercompany eliminations and audit of group reporting.
Tax structuring
Efficient and defensible group structures for acquisitions, reorganisations and succession.
Due Diligence in three scopes
Every transaction runs on its own clock. That is why we offer three levels of review — from a fast check of the decisive numbers to a full consolidated group exercise.
Express
A fast check before you commit
- Verification of key figures and red flags
- Indicative EBITDA normalisation
- Overview of liabilities, loans and security
- Concise report with a risk list
Standard
A full financial review
- Quality of Earnings and normalised EBITDA
- Net debt and working capital analysis
- Revenue, margin and cost structure review
- Tax and accounting risks, quantified
- Report in a structure banks accept
Group
A review across the whole group
- Consolidated view across entities
- Elimination of intercompany balances
- IFRS / GAAP adjustments where required
- Can be combined with Vendor Due Diligence
- Material for both investment and credit committee
Scope and timing are always confirmed after an intro call and a look at the available documentation. Timelines run from the moment complete documents are handed over.
Discuss the scopeWhy LD audit
Big4 methodology without Big4 anonymity — the person who did the work signs the document.
01
Big4 background
Big4 methodology and standard (KPMG alumna) delivered personally.
02
20+ years of practice
Hundreds of audits, transactions and consolidations across sectors and company sizes.
03
Agribusiness specialisation
Deep sector knowledge — subsidies, biological assets, land and lease relationships. SANAGRO × LD audit partnership.
04
Credibility with banks
Deliverables structured the way lenders and investors already know and can work with.
05
One responsible partner
You speak directly to the auditor who knows your file — no hand-offs between teams.
20+
years of practice
3
professional licences
Big4
methodology and background
SK / EN
deliverable languages
How we work
The sequence is the same for an audit and for due diligence — only the depth and scope change.
Intro call
We go through your objective, the deadlines and whether it makes sense to proceed at all. No obligation, no fee.
Scope and proposal
You receive a written scope, a timeline and a fixed fee. No additional hours without your approval.
Fieldwork
A document request list up front, questions tracked in one place and findings flagged as they emerge — not at the end.
Report and defence
Delivery of the report, a walkthrough of the findings and, where needed, attendance at the meeting with the bank or investor.
Who we work for
The deliverable is always shaped around whoever will read it.
Owners and directors
Meeting the statutory audit requirement without tying up your internal team.
Buyers and investors
Reviewing the target before an acquisition and building the case for the price.
Sellers
Preparing the company for sale so the numbers survive the buyer’s review.
Banks and lenders
Independent verification and ongoing covenant monitoring at the borrower.
Selected transactions
We publish references only to the extent our clients have approved.
AGROHELP
Rapid Financial Due Diligence for an acquisition — decisive figures and risks verified on a compressed timeline ahead of signing.
- 14
- days to report
- EBITDA
- normalisation
LEGUSEM
Group due diligence across several entities — a consolidated view for both the investor and the financing bank.
- 5
- entities in group
- IFRS
- consolidation
Credentials
Licences, registrations and professional standing — verifiable in the public registers of the respective chambers.
SKAU
1050
Slovak Chamber of Auditors
SKDP
1026
Slovak Chamber of Tax Advisors
UDVA
386
Auditing Oversight Authority
KPMG
alumna
Big4 background
Frequently asked
What clients most often ask before the first meeting.
When is a Slovak company required to have its financial statements audited?
A company or cooperative must have its ordinary and extraordinary financial statements audited if, in two consecutive accounting periods, it meets at least two of the three size criteria under Section 19 of the Slovak Accounting Act: total assets above €4,000,000, net turnover above €8,000,000 and an average of more than 50 employees. The obligation may also arise from other legislation — for example on consolidation, IFRS reporting or receipt of tax assignation above €35,000. We are happy to confirm free of charge whether it applies to you.
What is the deadline for the audit?
Ordinary and extraordinary individual financial statements must be audited within one year of the end of the accounting period they relate to, unless specific legislation provides otherwise. Shorter deadlines apply to certain entities, such as foundations and non-profits.
What is the difference between an audit and Financial Due Diligence?
An audit answers whether the financial statements give a true and fair view under the applicable accounting rules — a statutory obligation with a defined output. Due diligence is a voluntary review for a specific reader, typically a buyer or a bank. It is not about formal compliance but about what drives the decision: recurring earnings, real net debt, working capital and risks that can move the price.
What does an audit or due diligence cost?
The fee depends on scope, the number of entities, the state of the accounting records and the deadline. After an intro call and a look at the documentation you receive a written proposal with a fixed fee and a timeline — not an open-ended hourly rate.
Do you work outside the agribusiness sector?
Yes. Agribusiness is where our specialisation runs deepest, but we regularly work in energy, manufacturing, trade and IT. The methodology is the same; only the sector-specific knowledge differs.
Can deliverables be produced in English?
Yes. Reports, auditor’s reports and consolidation packages are delivered in Slovak and English — including adjustments to IFRS or to a foreign parent’s group accounting manual.
How is confidentiality handled?
An auditor is bound by a statutory duty of confidentiality. Beyond that we sign an NDA, work in a secured environment and archive documentation in line with statutory retention periods.
Contact
Tell us briefly what this is about. We reply within 24 hours and use the intro call to say whether and how we can help.
- Company
- LD audit, s.r.o.
- Managing director
- Ing. Lenka Dvořáková, MBA
- Address
- Bajkalská 9/B, Bratislava
- Phone
- +421 907 718 785
- ldaudit.sro@gmail.com