Ordentliche Prüfung

Ordinary audits

We support you in meeting your legal obligations and review your annual financial statement as well as the existence of your internal control system independently, commensurate with the risk and with the greatest possible continuity in the audit team.

Who is obliged to undergo an ordinary audit?

Companies who meet certain requirements (publicly owned companies or economically significant businesses, companies with consolidation duties or when required by shareholders who represent at least 10% of the share capital), must undergo an ordinary audit. Certain companies can also make a voluntary commitment to do so.

Is Balmer-Etienne licensed for ordinary audits?

Balmer-Etienne is a government supervised audit firm and thus meets the highest quality standards. In addition to the annual ordinary audit, our more than 20 certified auditing experts are also at your service during the course of the year as sparring partners within the context of the independence guidelines.

How does an ordinary audit work?

  • Early planning of final revision
  • Consistent coordination of planning with management
  • Risk-appropriate concentration on key areas
  • Recipient-orientated reporting

What is the purpose of an ordinary audit?

The activity of the auditor is regulated by law. Within this framework, our services are provided in a standard manner. The basic aim of an audit is the independent confirmation of compliance with the statutory requirements. In addition, the audit offers the option of identifying improvement potential in the procedures and controls and proposing suitable measures.


  • Our mandate teams have many years of experience in auditing. We guarantee the greatest possible continuity in client support.
  • We will ensure that a contact partner is reachable for you at all times.
  • You benefit from our lean structures, which ensure practical procedures according to the principle “as efficient as possible and as much as necessary”. We are committed to high-quality solutions that can be put into practice.
  • We are used to offering individual, holistic solutions customised for clients. In addition to the actual audit, you will receive additional benefits in the form of optimisation proposals.
  • Our audit methods meet the requirements of national and international audit standards and are adjusted specifically to your needs.

May we help you further?

  • Tu’uyen Lang


    Business economist HWV, Swiss Certified Public Accountant

  • Urs Matter

    Urs Matter

    Swiss Certified Public Accountant

  • Denis Tornare


    Fiduciary with swiss examination, Swiss Certified Public Accountant