Our specialists advise you in the set-up and implementation of effective controlling, provide key indices and comparisons and highlight company strengths and weaknesses.
Auditing
An audit committee and the associated regular annual audit are currently mandatory only for corporations. It is voluntary for all other types of companies.
However, with the new audit law in force since January 1, 2008, the audit is no longer linked to the legal form of a company, but to its economic significance. For public limited companies and economically significant companies (i.e. with a balance sheet total of CHF 10 million or a turnover of CHF 20 million and an average of 50 employees per year), a regular audit is again mandatory, while a limited audit is required for small and medium-sized companies. For these companies, there is also the possibility of opting out, i.e. a general waiver of an audit, if the company has no more than 10 full-time employees.
Our partners, who are licensed by the Swiss Federal Audit Authority, act on behalf of companies and foundations. Financial statements are audited according to OR, Swiss GAAP FER or IAS/IFRS.
Auditing is not just a legal obligation. Rather, it provides a solid, reliable foundation for competent business advice, even on complex issues. Our specialists advise you on setting up and implementing an effective controlling system, provide you with key figures and comparisons, and identify your company’s strengths and weaknesses. We advise you and look after your interests, comprehensively and with a long-term perspective.
Our services at a glance:
- Audit of financial statements, balance sheets or interim reports
- Carrying out regular or limited audits
- Audit of consolidated financial statements according to OR 731a
- Required capital increase according to OR 653f
- Audit of capital reduction according to OR 732
- Accelerated liquidation procedure according to OR 745
- Audit of unlisted companies according to OR 727b
- Formation reports or contributions in kind
