According to the Estonian legislation the practice of auditors is divided into professional services and other business activities.

• External audits,
• Reviews of financial information,
• Other assurance services (ie verification of valuation of non-monetary contributions, special audits, audits of merger agreements and audits of division agreements, etc).

Related Audit Services

• Audit service for the preparation of financial information,
• Agreed-upon services with respect to financial information (ie special audit).

OTHER BUSINESS ACTIVITIES

• Management services, including ERM (enterprise risk management) services,
• Consultations of internal audit and control system improvements,
• Insolvency services,
• Business consulting, including accounting, tax and book-keeping consultations,
• Professional trainings, including individual training plans.