contributions, special audits, and audits related to mergers and divisions. Assertum Audit delivers related services such as agreed-upon procedures, legality checks of selected transactions, and preparation of financial information reports. The firm also provides tax consulting and support in resolving complex tax disputes. In addition, it advises on internal control systems, accounting processes, and risk management, and conducts management and accounting training. As a member of an international network of independent accounting and advisory firms, it supports clients with cross-border reporting and compliance needs.