Non-audit assurance services

Non-audit assurance services by PwC experts and the reports they issue provide stakeholders with verifiable information, and confirm to those concerned the reliability of the other parties involved.

We tailor our special services to suit your needs, depending on the type of information involved, the level of reliability you require and the expectations of the stakeholders to whom you intend to or are required to provide the information.

Such services include

Assurance engagements

Companies face a growing list of different mandatory reports that require assurance.

Depending on the circumstances, reliability can be ensured at different levels, including management, investors, shareholders and other stakeholders.

In our engagements, we express our opinion on the information, processes or systems you have engaged us to evaluate. Then we draw up an independent auditor’s report. In the course of our comprehensive and thorough work, we naturally take into account all international standards that apply to assurance engagements.


  • Verification of reports in accordance with regulatory criteria
  • Verification of compliance of methodology with set criteria
  • Verification of ratings
  • Verification of sustainability and other non-financial reporting

Agreed upon procedures

During the engagement, we perform agreed upon procedures covering the aspects that you need to know in detail and for which you require an auditor’s confirmation.

We provide you with detailed reporting on our findings and a reliable basis for your decision-making.


  • Verification of financial information (cash flow, EBITDA, borrowing costs, expenses incurred, prices, share options, etc.).
  • Verification of compliance with bank covenants
  • Review of management’s financial key performance indicators (KPIs)
  • Verification of management accounts
  • Verification of special financial information for regulatory reporting
  • Stock-taking procedures

Expert opinions

Our expert services and reports are tailored to each individual request and enable us to provide you with the desired level of reliability.

At your request, we will analyse the facts and circumstances provided to or received from other sources and perform relevant procedures. With due care and attention, we weigh up all the pros and cons and provide you with a well-founded expert opinion on your individual questions.


  • Expert opinion on management’s key performance indicators (KPI)
  • Review of management accounts methodology
  • CaseWare IT software implementation for financial statement preparation
  • Terms of grants/subsidies
  • Financial expertise of the entity’s performance indicators
  • IFRS consulting
  • Methodological support for new accounting pronouncements
  • Client training

Contact us

Nino Kadagishvili

Nino Kadagishvili

Country Managing Director, PwC Armenia

Tel: +374 10 512151

Aram  Vardanyan

Aram Vardanyan

Assurance Manager, PwC Armenia

Tel: +374 10 512151

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