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:
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.