Eingeschraenkte Revision

Limited audits

Balmer-Etienne audits the annual financial statements of its clients as part of the legally required, limited audit – quickly, actively and reliably. You should benefit from our cooperation.


The statutory independence guidelines are less strict in the limited audit than in the ordinary audit. You can thus benefit from the entire scope of services of Balmer-Etienne, according to your needs. You decide how closely we support and advise you.

What is a limited audit?

The activity of the auditor is regulated by law. Within this framework, our services are provided in a standard manner. The fundamental objective of a limited audit is to independently establish that no issues have been identified from which the auditors would have to conclude that the annual financial statement as well as the application for the use of the net profit does not correspond to legislation and the articles of association.

Who is obliged to undergo a limited audit?

Companies that are not obliged to conduct the ordinary audit must subject their annual financial statement to a limited audit. The company can exempt itself from this obligation if it employs less than ten full-time employees on an annual average.

Our audit approach

Our audit procedure is based on the current customary principles of the Swiss profession, specifically according to the standard for the Swiss Standard on the Limited Statutory Examination (SER). We plan the audit and document our work using our own in-house developed audit tool. You benefit from a lean and effective working method.

Eingeschraenkte Revision 2

Balmer-Etienne services in the limited audit

  • You have one contact for all advisory services.
  • We guarantee the greatest possible continuity in client support.
  • Ours is a partnership of equals.
  • You benefit from our lean structures, aligned to SME conditions, and the chance to be able to access specialists at any time.
  • We are committed to high-quality solutions that can be put into practice.
  • We are used to offering individual, holistic solutions customised for clients.
  • Balmer-Etienne is a government-supervised auditing company with the highest approval level
    C Reg. no. 500 762

May we help you further?

  • Patrick Weber


    Swiss Certified Public Accountant

  • Marian Kälin


    BSc ZHAW in Business Administration, Swiss Certified Public Accountant