An audit board and the associated regular annual audit is currently only prescribed for public limited companies. It is voluntary for all other corporate forms.

However, because of the new auditing law in effect since 1 January 2008, the audit is no longer tied to the corporate form, but dependent upon the economic significance of a company. For publicly held corporations and economically significant companies (i.e. a balance sheet total of 10 million CHF or turnover of 20 million CHF and average annual staff of 50), a regular audit is again prescribed, while the limited audit is required for small and medium-sized companies . For these companies, the possibility of opting out exists as well, i.e., general waiver of an audit, if it does not have more than 10 full-time employees.

Our partners, who work as auditing experts licensed by the Swiss Federal Auditing Authority, act on behalf of companies and foundations. Annual accounts are audited in accordance with OR, Swiss GAAP FER or IAS/IFRS.

Financial auditing should not merely be seen as a legal obligation. Rather, it provides a solid, dependable foundation for competent business management consulting, even with complex issues. Our specialists advise you in setting up and implementing effective controlling, provide key indices and comparisons and show company strengths and weaknesses. We advise you and look after your interests, comprehensively and with long-term vision.

An overview of our services:

• Auditing of annual accounts, balance sheets for business transactions or interim reports
• Performance of regular or limited audit
• Auditing of consolidated annual accounts in accordance with OR 731a
• Required increase in share capital in accordance with OR 653f
• Capital reduction auditing in accordance with OR 732
• Expedited liquidation process in accordance with OR 745
• Auditing of unlisted companies in accordance with OR 727b
• Formation reports or non-cash capital contributions