Your client's usual accountant cannot sign this report. We can.
One method, one file structure, one timeline.
We do not take on the client's other work.
Article 102 ITC 1992 requires a report from a statutory auditor or certified accountant who is not the company's usual practitioner. For clients where you hold that role, referral is the only route. Endie signs the report, reports back to you, and takes no other mandate with your client.
How the collaboration runs
- You keep the relationship
- We deliver one report. No bookkeeping, no filings, no advisory work with your client.
- One file structure
- The same build for every file: valuation, signature page with membership number, method annex with inputs and sources.
- Volume on one timeline
- If you have a list of clients facing the 31.12.2027 deadline, we schedule them in batches rather than file by file.
- Technical access
- You get the method note, the multiples and the standards applied. You can review the valuation the way you would review a peer's.
The method, technically
A substantiated valuation of the shares as at 31.12.2025, cross-checked against multiples from comparable transactions. Normalisations, corrections for non-operating assets and the discount rate applied are set out with their support in the annex.
The statutory fallback formula, equity plus four times ebitda, sits next to the outcome, so the difference is explicit in the file.
Submit one file
Start with one client. You see the file structure and the method annex before you refer the rest.
This information is general. It does not take your specific situation into account and is not tax advice.