Limited statutory audit for your SME
The limited statutory audit is the statutory audit for most Swiss SMEs. We carry it out efficiently, keep the effort for your team low and explain the results so you can actually work with them.
When does the limited statutory audit apply?
Companies that do not reach the thresholds of the ordinary statutory audit are in principle subject to the limited statutory audit. This applies to stock corporations as well as GmbHs, cooperatives and — depending on the circumstances — associations and foundations.
If your company employs no more than ten full-time positions on annual average, it can waive the audit with the consent of all shareholders (opting out). Whether that makes sense deserves careful thought: banks, investors and business partners often still require audited figures.
More in the knowledge section: audit obligation and opting out →
What is audited?
We examine whether there are matters from which it must be concluded that the financial statements or the proposal for the appropriation of profit do not comply with the law and the articles of association. The audit is based on inquiries, analytical procedures and appropriate tests of detail in accordance with the Swiss standard on the limited statutory audit.
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Frequently asked questions about the limited statutory audit
How long does a limited statutory audit take?
Depending on size and the quality of the bookkeeping, usually a few days of pure audit time. We agree the timeline together in advance.
Which documents do we need to provide?
You receive a clear list from us in advance — typically the financial statements, account details, supporting documents for material positions and contracts.
May you also advise us alongside the audit?
For the limited statutory audit, the law permits assistance with the bookkeeping and other services provided clear safeguards are observed. We disclose such arrangements transparently and ensure objective judgement at all times.
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