Documenting expenses with method and traceability.
Accounting certification of expenses incurred under incentive schemes.
For certain incentive schemes, the company must document that the expenses declared were actually incurred. Accounting certification focuses on this point: the auditor attests that the eligible expenses were actually incurred and verifies that they correspond to the accounting records prepared by the company.
Examines, within the scope required by the scheme, accounting records, invoices, payments and other relevant elements. Orderly and traceable documentation makes it possible to reconstruct the path of each expense and to approach checks with greater clarity.
Cost certification has a scope distinct from technical assessments of investments or projects. The engagement is therefore defined on the basis of the applicable rules and the available documents, clarifying from the outset which aspects fall within the accounting verification.
Hyper-depreciation supports investments in innovative capital goods and in self-generation of renewable energy through a tax uplift of their cost. F.D.R. certifies the expenses actually incurred on the accounting side, verifying invoices, records and payments; the technical verification of the assets remains the subject of a separate expert report.
The Research and Development tax credit supports companies that invest in research and innovation projects. F.D.R. certifies that the eligible expenses were actually incurred on the basis of the accounting documentation; the technical description of the projects remains in a separate report.