Legal audits

Through our risk-based approach we bring our long-standing experience, aiming to offer an efficient auditing process, identifying and sharing with you areas of improvement in the financial statements preparation.

Ordinary audit

An ordinary audit – which is not dependent on the legal status of the organisation being audited – is mandatory for any company that exceeds two of the following thresholds over two consecutive financial years:

Total balance sheet : CHF 20 million
Total revenues: CHF 40 million
Number of full-time positions: 250

Companies that are obliged to undergo an ordinary audit must have in place an internal control system (ICS).

Limited statutory audit

If the requirements for an ordinary audit are not met, according to the Swiss Code of Obligations a limited audit must be carried out. The procedures carried out in a limited statutory audit are less extensive than those required within the context of an ordinary audit.

Auditing of public sector institutions

We have long-standing experience in the auditing of public sector bodies, carried out in accordance with Swiss Auditing Recommendation 60: Auditing and auditor’s report for municipal accounts and the provisions of cantonal and municipal laws.

Auditing of pension schemes (Swiss Federal Occupational Pensions Act, OPA)

The auditing of staff pension schemes requires expertise and experience in dealing with the OPA and Swiss GAAP FER 26. We can assist you in dealing with the challenges arising in relation to occupational benefits.

  • Audit of the conformity of the financial statements with Swiss law

  • Confirmation of the compliance of the organisation and management  with the legal and regulatory requirements, as well as the confirmation of the existence of an adequate internal control system (ICS)

  • Confirmation of the compliance of the retirement saving capital in accordance with OPA

  • Examination of the measures taken to ensure loyalty in the fund management

Auditing of group accounts

Companies that are required by law to draw up a consolidated balance sheet must subject it to an ordinary audit. Companies of this type must have a group internal control system (ICS).

  • Auditing of group accounts according to the Swiss Code of Obligations (CO), the Swiss GAAP FER or the IFRS
  • Auditing of the internal control system (ICS) both at individual affiliate companies and also in relation to the preparation of the group accounts
  • Auditing of the “reporting package” used as a basis for drawing up the group accounts

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