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The audit of accounts in Switzerland

The annual audit of accounts consists of verifying the conformity of a company’s accounts with the accounting rules in force. The purpose of such an exercise is to examine whether the company’s accounts fully reflect its financial situation.

The review board is composed of approved external auditors. This body must be appointed by the company’s shareholders. Under certain conditions it is compulsory for a company to have its accounts audited. However, this can be done on a voluntary basis.

Does my company have to be audited?

As the company’s size and turnover increase, the control becomes more stringent. There are two forms of audit: the limited control and the ordinary control.

It is important to note that associations, foundations, and cooperative societies may also be required to audit their accounts under specific conditions.

The restricted control

It applies to all companies with at least 10 employees. This type of control can also be initiated if one or more partners request it.

The ordinary control

Your company must undergo an ordinary control if two of the following three criteria are met:

  • The number of employees exceeds 250
  • The balance sheet has a value of at least CHF 20 million
  • The annual turnover is at least CHF 40 million

Why rely on Dilytics?

By calling on Dilytics, you will have access to a team of trustworthy interlocutors who understand your needs.

In addition, our firm can offer you additional services and an access to our network of tax and accounting experts. Benefit from the following services:

Verification of accounts and financial statements
Review of internal control procedures
Recommendations and proposals for improvement
Other services on request: cost accounting, profitability analysis, etc.
Audit des comptes


Hourly rate

Whether it’s for an ordinary or restricted control, please do not hesitate to ask for a quote. Our team is also available to answer all your questions.

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