Auditing means the examination of authenticity of corporate accounts prepared for certain companies. Its aim is to help the owners, the management, lenders and potential investors to bring the right business decisions based on realistic and reliable information and to be able to manage the economic- financial situation of the venture. For this an important requirement is that the auditor is not depending from the venture so that an impartial opinion can be formed. In Hungary and in the European Union auditing and the activity of auditors are strictly regulated by laws, EU community rules and directives. The work of auditors and the procedures are defined by and must be in compliance with auditing standards, which in Hungary are set up by the Hungarian Auditing Chamber based on international standards (IAS, US GAAP).

Audit and Hungarian taxation

It is not easy to find our way in the complex world of the taxation. There are a lot of problematic type of taxes, like personal income tax, value added tax, corporate and dividend tax, and so on. The problem is that taxation divides the income of the company into two parts; one part goes to the Budget of the Hungarian State, the other remains in the hands of the holders of the venture. Tax rules are mostly in the interest of the State. It happens that the State wants the money sooner than it would be disposable by the venture. Tax has to be paid, but it matters how much. How is it worth for us to pay taxes? My task is to find the answer for this.


Address: H-1114 Budapest
      Hamzsabégi út 38-40. A.
Phone/Fax: +36-1-878-1541
Mobile: +36-30-600-9396
E-mail: info@bmolnar.hu
Web:   www.bmolnar.hu,             www.e-audit.eu


Audit, Tax, Business Consulting

I am Gergely Béres-Molnár. I live in Budapest. I am a professional engaged in auditing company financial statements and solving the tax problems of companies and other organisations. I am a forensic expert in the field of bookkeeping, audit and taxation. By offering audit, tax and business consulting services, I have two important aims. First of all, I wish to help the work of all my clients to exploit their market potential, secondly I help to analyse and influence the economic environment based on the shareholders' requirements.

B U S I N E S S   C O N S U L T I N G
Business consultancy services include due diligence of an operating company, preparation of the company plans (budget) and economic advisory concerning the market position of the company or to work out and accomplish a project. I gained expertise also in the transformation (merge, demerge) of the companies. From the North European region I have worked for two Norvegian companies in Hungary and I also audited a Hungarian subsidiary of a Swedish company. I am engaged with companies, subsidiaries from the following countries: USA, Netherlands, Belgium, Austria and Ireland.

Gergely Béres-Molnár