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Statutory audit

Swiss auditing and accounting legislation is based on the economic significance of a company and no longer on its legal form.

Sole proprietorships and partnerships (general and limited partnerships) are not obliged to be audited by external auditors. Other companies, on the other hand, are subject to ordinary audits if they exceed two of the following threshold values in two successive fiscal years (Art. 727 CO):

  • Balance sheet total: CHF 20 million
  • Turnover: CHF 40 million
  • Full-time positions: 250

In addition, publicly owned companies and companies that are obliged to compile a group statement are always subject to ordinary audits. Companies that do not meet these criteria are subject to the limited audit or are completely exempt from the audit obligation. Various statutory special audits also exist, mostly audits of past-oriented financial information which need to be conducted according to statutory regulations.

Our services relating to statutory audits

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.

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Consolidated financial statement

Companies which are obliged to compile a consolidated financial statement must have this audited in an ordinary audit procedure by a licensed auditing expert or by a federally supervised auditing company.

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Auditing occupational pension schemes (OPA)

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

Occupational pension schemes (BVG)
Öffentliche Verwaltungen

Public entities

Auditing and advising public entities is one of the core competences of Balmer-Etienne.

Public entities
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.

Limited audits

Statutory special audits

These are mostly concerned with audits of historical financial information which are conducted to protect the creditors and the capital according to legal requirements.

Statutory special audits