Prudential & AML audits

In Switzerland, financial intermediaries, including independent asset managers, wealth managers and trustees, are subject to increasing regulatory oversight under FinIA, FinSA and anti-money laundering (AML) regulations.

RSM Switzerland supports organisations in meeting these requirements through prudential audits and AML audit engagements, ensuring regulatory compliance while providing practical insights into risk management and internal controls.

As a licensed audit expert under the supervision of the Swiss Federal Audit Oversight Authority (FAOA), we deliver reliable and independent audit services aligned with Swiss regulatory expectations.

Prudential audits under FinIA and FinSA

With the introduction of FinIA, independent asset managers and trustees are now subject to prudential supervision by a supervisory organisation (SO) licensed by FINMA.

Entities under such supervision must appoint a licensed audit firm to perform their prudential audits, ensuring compliance with regulatory requirements and supervisory expectations.

Our teams provide prudential audit services tailored to your regulatory environment, covering:

• compliance with FinIA / FinSA requirements
• assessment of governance and internal control frameworks
• regulatory reporting obligations

These engagements help organisations maintain compliance while enhancing the robustness of their operating model. 

Anti-Money Laundering (AML) audits

Under Swiss law, entities or individuals qualifying as financial intermediaries, but not subject to prudential supervision, must register with a Self-Regulatory Organisation (SRO).

These organisations are required to undergo periodic AML audits to verify compliance with the Federal Act on Combating Money Laundering and Terrorist Financing and SRO membership rules.

We conduct AML audit engagements in accordance with applicable regulatory frameworks and professional standards, ensuring a thorough and independent assessment of your compliance environment.

Our AML services

Our services go beyond standard audit requirements and support organisations in strengthening their AML compliance frameworks, including:

• Risk assessment and risk rating methodologies
• Enhanced due diligence and client risk profiling
• Independent testing and audit of AML systems and controls
• Model and system validation
• Regulatory advisory and remediation support
• Look-back reviews and compliance projects
• Training and awareness programmes
• System selection and optimisation

These services are designed to help organisations proactively manage financial crime risks and meet regulatory expectations effectively.

A combined regulatory approach

Prudential and AML requirements are increasingly interconnected. Our integrated approach allows us to address both prudential supervision and financial crime compliance within a coherent framework.

Integrated regulatory expertise

We combine expertise in FinIA, FinSA and AML regulations, ensuring consistency across all regulatory aspects of your business.

Risk-focused methodology

Our audits follow a risk-based approach, focusing on areas that are most relevant to your regulatory exposure and operational model.

Practical and efficient execution

We deliver efficient and coordinated audit engagements, working closely with management and compliance functions to ensure a smooth audit process.

Why work with RSM Switzerland

Strong regulatory expertise

Our teams have deep experience in Swiss regulatory frameworks, including prudential and AML requirements.

Independent and reliable audits

As a licensed audit firm, we provide independent assessments that meet supervisory and stakeholder expectations.

Tailored support

We adapt our approach to your organisation’s size, structure and regulatory obligations, ensuring relevant and practical outcomes.

Get in touch

If you require support with prudential audits or AML audit engagements, our specialists are available to provide tailored, compliant and efficient solutions aligned with your regulatory obligations.