As a licensed audit expert under the supervision of the Federal Audit Oversight Authority (FAOA), we are licensed to conduct all types of legislative special audits and confirmations.

In contrast to ordinary or limited audits, the following audits are rather rare in everyday professional practice. Often, these types of audits are time-critical and synonymous with tight deadlines, which is why they require an important level of flexible and efficient execution.

Companies appreciate our experience in the execution of these types of audit mandates, in addition to our detailed knowledge of the requirements of the commercial registry office. We are familiar with the stumbling blocks and can offer support, so that the intended transactions can be completed successfully.


These special audits are carried out in accordance with the audit recommendations issued by ExpertSUISSE and include the following:

  • Qualified foundation audits;
  • Share capital increase audits (qualified, conditional, authorised);
  • Share capital reduction audits;
  • Audits of liquidation balance sheets (opening, interim, and closing);
  • Audits for early distribution of assets in case of dissolution;
  • Audits in relation to the transfer of a registered office to Switzerland;
  • Audits in relation to the revaluation of fixed assets to eliminate overindebtedness;
  • Audits of interim balance sheets at going concern and liquidation values; and
  • Auditing transactions in accordance with the Swiss Merger Act.

Our Audit & Assurance Specialists