In Switzerland, there are different types of audits, mainly focused on economically important criteria. Swiss law submits to review all companies, regardless of their legal form. The companies reaching for 2 consecutive years, at least two of the following three thresholds, are subject to an ordinary audit:

  • Total assets: CHF 20 million
  • Revenues: CHF 40 million
  • Employees: 250 in full-time equivalent

The other companies are subject to a limited statutory examination. Companies with fewer than 10 employees may renounce to submit their accounts to a limited review, provided that they are not subject to an ordinary audit and that they have obtained the consent of all shareholders.

We offer the following services in particular (list not exhaustive):

  • Limited statutory examination
  • Ordinary audit
  • Pension fund audit
  • Audit of annual accounts of public authorities and various associations.
  • Special Mandates, risk oriented audits, process analysis.
  • Special Reports such as founding companies, increase or reduction of share capital
  • Agreed-upon procedures