These audits are not just for compliance; they’re strategic. We ensure that all financial realignments, asset transfers, and liability allocations during the restructuring process are properly documented, reconciled, and compliant with regulatory norms such as Companies Act, Income Tax Act, SEBI guidelines, and Ind AS requirements.

Unlike standard audits, restructuring audits are tailored to the specific nature of the transaction. Whether it is a spin-off, reverse merger, slump sale, or share capital reorganization, our audit scope and methodology are aligned with the legal and commercial objectives of the deal.

We verify that restructuring does not result in misrepresentation or dilution of shareholder value. By ensuring proper treatment of reserves, revaluation of assets, and settlement of liabilities, we help protect the interests of all stakeholders, including lenders, creditors, and minority shareholders.

We offer both pre-restructuring audits (to assess the health and readiness of the entity) and post-restructuring audits (to verify implementation and accounting accuracy). This holistic approach allows for smoother compliance and easier approvals from auditors, tax authorities, and courts.

Our auditors work closely with legal advisors, tax consultants, and valuation experts involved in the restructuring. This integrated support enables seamless flow of information, aligned documentation, and faster execution of audit procedures within critical transaction timelines.

• Transaction-specific financial audits for mergers, demergers, and hive-offs

• Ensures alignment with Companies Act, Income Tax, SEBI & Ind AS

• Audit of asset reclassification, capital adjustments & reserve movements

• Protects shareholder and lender interests during restructuring

• Coordination with legal and valuation teams

• Post-restructuring validation of accounting entries

• Clear visibility on pre- and post-restructuring financials

We don’t believe in one-size-fits-all auditing. At Pawan Lohia & Associates, every Risk-Based Internal Audit begins with an in-depth understanding of your business model, industry dynamics, and regulatory exposure. Our team collaborates closely with your internal stakeholders to prioritize risk areas, define scope, and execute detailed audits with a strategic lens.