Special operation audits

RSM Switzerland, as a licensed audit expert under the supervision of the Swiss Federal Audit Oversight Authority (FAOA), performs a wide range of special audit engagements under Swiss law.

These special operations typically arise in corporate transactions and require a high level of technical expertise, responsiveness and precision. Our teams support clients throughout these processes, ensuring that all requirements are met efficiently and in accordance with applicable regulations.

Companies value our practical experience in these mandates, as well as our in-depth understanding of commercial register requirements and potential technical challenges. This enables us to deliver clear, reliable outcomes, even in time-sensitive engagements.

Special audit engagements under Swiss law

In contrast to statutory or limited audits, special audit engagements are linked to specific corporate events such as restructurings, capital changes or liquidations. These assignments require a high level of regulatory compliance, combined with flexibility and efficiency in execution.

Our teams perform these audits in accordance with ExpertSUISSE recommendations and other applicable professional standards, ensuring consistency, rigour and reliability.

Scope of our special operations

We support clients across a broad range of legislative audit requirements, including:

• Capital increase audits (qualified, conditional or authorised)
• Capital reduction audits
• Liquidation audits, including opening, interim and closing balance sheets
• Audits relating to early distribution of assets in case of dissolution
• Audits linked to the transfer of a registered office to Switzerland
• Revaluation audits to address overindebtedness situations
• Audits of interim balance sheets at going concern or liquidation values
• Audits of transactions under the Swiss Merger Act
• Qualified foundation audits

These engagements are often critical to the successful completion of corporate transactions and require close coordination between legal, financial and regulatory stakeholders.

A responsive and practical approach

Expertise in time-critical situations

Special operations are frequently associated with tight deadlines. Our teams are experienced in managing time-sensitive engagements, ensuring timely delivery while maintaining high quality standards.

Strong regulatory understanding

Our deep knowledge of Swiss law and regulatory requirements enables us to anticipate potential issues and support smooth execution of complex transactions.

Clear and efficient coordination

We work closely with management, legal advisers and other stakeholders to ensure a structured, transparent and efficient audit process.

Other assurance services

Our services extend beyond special operations and financial statement audits by providing independent external assurance on various forms of corporate reporting.

Using established methodologies, we deliver assurance engagements tailored to your needs, including:

• Engagements in accordance with International Standards on Review Engagements (ISRE)
• Engagements under International Standards on Assurance Engagements (ISAE)
• Engagements based on International Standards on Related Services (ISRS)

These services enhance the credibility and reliability of your reporting while supporting regulatory compliance and stakeholder confidence.

Get in touch

If you are planning a transaction or require support with a specific special audit engagement, our specialists are available to provide tailored and efficient solutions aligned with your organisation’s needs.