Auditing: We provide assurance

We provide you with assurance regarding your annual financial statements and create individual and practical assessments of the opportunities and risks of your financial reporting. Our services are based on a holistic approach. We analyse and interpret the facts and notify you of the measures that need to be taken as a result. Regardless of whether you keep your company’s accounts in accordance with the Swiss Code of Obligations (CO), the Accounting and Reporting Recommendations (SWISS GAAP FER) or International Financial Reporting Standards (IFRS): Our audit approach is based on the Swiss auditing standards (PS) and the International Standards on Auditing (ISA). As a government-supervised audit company, we have the highest possible accreditation. We are also affiliated with the international network of Urbach Hacker Young (UHY).

Urs Matter
Swiss Certified Public Accountant


Statutory audits

  • Ordinary audits
  • Individual financial statements and consolidated accounts
  • Limited statutory examination
  • Company formations, conversions
  • Capital increases and reductions
  • Mergers, business divisions, liquidations, restructuring
  • Relocation of foreign companies’ registered offices to Switzerland

Special audits

  • Assessment of health insurance funds, social insurance and foundations
  • Checks of whether working conditions and wages reflect the customary standard for the location and industry
  • Confirmations of sales
  • Compliance reviews for credit agreements

Internal audits

  • Internal audits to order
  • Development and implementation of internal auditing processes

Audit-related services

  • Advisory on accounting and reporting standards (commercial law, Swiss GAAP FER, IFRS, US GAAP)
  • ICS consulting
  • Development of internal accounting systems, controlling and MIS systems
  • Advisory in the area of cost, performance and revenue accounting


Roland Furger
lic. oec., Swiss Certified Public Accountant

Alois Köchli
Business Economist FH, Swiss Certified Public Accountant

Tu’uyen Lang
Business Economist HWV, Swiss Certified Accountant

Patrick Weber
Swiss Certified Accountant

David Lichtsteiner
BSc in Business Administration HSLU, Swiss Certified Public Accountant

Why Balmer-Etienne

Risk-oriented approach

Our audit is carried out systematically in line with a risk-oriented approach. You benefit from our review of central processes and their corresponding control within the company.

User-oriented solutions

We can develop solutions that are pragmatic and practicable, inline with the legal framework and requirements of the rules of our profession.

Clear and understandable statements

We guarantee professional reporting.

Technical expertise

We perform a high-quality audit of your annual financial statements prepared in accordance with Swiss commercial law (CO), Swiss GAAP FER and IFRS.