Group audits

Firms required to prepare consolidated financial statements in Switzerland must have them audited by a licenced audit expert (ordinary audit). However, beyond this legal obligation, the consolidation of financial statements is an indispensable external reporting tool for a group, as the individual accounts of the various companies within the scope of consolidation are insufficient to provide an overall economic view of the group's business.

The consolidated financial statements provide the external reader with a synthetic picture of the activity of all the companies in a group. They are therefore a genuine management and financial communication tool for all relevant stakeholders.

Because your needs are different and evolve over time, we propose to define with you a tailor-made offer. The services we offer are mainly the following:

• Audit of consolidated financial statements prepared in accordance with Swiss and International Accounting Standards (Swiss Code of Obligations, Swiss GAAP, IFRS and US GAAP).
• Audit of the internal control system at the group and subsidiary levels
• Audit of reporting packages
• Use our international network (with a presence in over 120 countries) to provide local RSM auditors for the audit of your subsidiaries.