MG 3429 Bearbeitet

Auditing occupational pension schemes (BVG)

We audit and advise occupational pension schemes – from pension funds to 3a and 1e. We know what we’re doing.

The BVG regulations are becoming increasingly complex. Trust, neutrality, integrity, transparency and technical expertise are of the essence. We can offer all this to a high degree. Auditing and consulting of occupational pension schemes are part of our core competence.

The current economic environment and the legal requirements of the second pillar pose many different challenges for occupational pension schemes. As an auditor, we ensure reliable financial reporting and proper management. We thus build trust for insured persons, management and the foundation council.


We place value on the personal presence of the audit manager on site at auditing customers and continuity in the auditing team. We can thus guarantee a high-quality audit as well as clarify open questions promptly and conclusively.


We have our own, specialised OPA auditing team, which receives regular further training. Thanks to the many different mandates we manage, we are used to handling different types of occupational pension schemes and the complex issues.


As an auditor, we want to offer our clients added value. We aim for critical cooperation instead of difficult confrontation.

Balmer-Etienne services for occupational pension schemes

  • Auditing of pension schemes (company-owned pension schemes and collective foundations), charitable foundations, vested benefits foundations, investment foundations, 1e and 3a foundations
  • Reporting with added value
  • Assistance with mergers, transfers of assets, partial liquidations
  • Advice and support in planned cancellations or new membership of a collective foundation (autonomy mission)
  • Advice and support in process and control optimisation
  • Introduction and review of internal control systems (ICS)
  • ICS audit certificates according to ISAE 3000/ISAE 3402
  • Individual further training for foundation councils
  • Provisional administration

May we help you further?

  • David Lichtsteiner


    BSc HSLU in Business Administration, Swiss Certified Public Accountant

  • Roland Furger


    lic. oec., Swiss Certified Public Accountant