Auditing annual
account statements is a statutory requirement set down in
the Swiss Code of Obligations. Despite the amendment to the
law which is due to take effect on 1 January 2007, the audit
will remain compulsory for many companies and certainly desirable
for others.
Some controls require the skills of a “Particularly
Qualified Auditor” within the meaning of the Ordinance
of the Swiss Federal Council. We are listed in the Register
of Commerce of Geneva Canton in that capacity and can act
as such on the occasion of the special audits required by
the law, in particular for contributions of assets in kind,
share capital changes, restructuring or liquidation of limited
companies.
We provide the following services: |
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Swiss statutory audit based on Art. 727 et seq of
the Swiss Code of Obligations |
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Audit of consolidated accounts |
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Limited reviews |
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Audits of foundations and associations |
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Capital increases and reductions |
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Review of internal audit systems |
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Other mandates for audits and controls of all kinds |
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Internal audit |
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Information technology audit (IT audit is outsourced) |
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