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

Assurance Services

  • 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).


  • 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.