Audits under specific legislation

Transactions involving shareholders’ equity are particularly important in Switzerland, as they have a direct impact on the creditor protection. We are at your disposal to carry out audits in accordance with specific laws, such as in the incorporation of a company as well as in the event of corporate restructuring.

Audits in relation to incorporation and in the event of capital increases

  • Incorporation involving contributions in kind or the effective / planned take-over of assets

  • Payment of the capital by offsetting

  • Audit of founders’ benefits

  • Conditional capital increase

Swiss Merger Act

  • Audit of the transformation report

  • Audit of merger report

  • Audit of demerger report

Audit in the event of capital reductions

  • Capital reduction with the release of funds to the holders of equity interests
  • Capital reduction without any release of funds


  • Audit of the opening, interim and closing liquidation balance sheet

  • Audit in connection with the early distribution of assets

Other special reviews

  • Audit related to the transfer of the registered office of a foreign company to Switzerland

  • Audit to the transfer of the registered office of a Swiss company abroad

  • Audit of the interim balance sheet at going concern and liquidation values

  • Audit related to the revaluation of fixed assets to eliminate a deficit balance

  • Audit/review of non-financial information

  • Examination of equal pay analysis according to the Swiss Federal Act on Gender Equality (GEA)

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