EVENTS
Special audit services for Swiss SMEs
- Event-driven, not annual
- Fully coordinated by Nexova
- Fixed-price packages available
What a special audit covers
The most common event-driven audit types
Capital increase with contributions in kind
An independent verification of the value of non-cash contributions before the commercial register accepts the filing.
Incorporation with contributions in kind
The auditor verifies that contributed assets have been correctly valued and transferred. Required for commercial register registration.
Capital reduction
The audit expert confirms that creditor claims are covered despite the reduction. A legal prerequisite for the register filing.
Interim balance sheet audit
A review of a financial snapshot required in certain situations, including dividend distributions from interim accounts, restructuring, and going-concern assessments.
Liquidation audit
An audit of the liquidation balance sheet when a company enters voluntary dissolution, depending on legal form and circumstances.
Voluntary audit
An independent review commissioned to satisfy the requirements of a bank, investor, or transaction counterparty, or to strengthen internal governance.
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When is a special audit required?
Know when you need one
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Capital increase (cash) Standard cash capital increase requires no audit
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Capital increase (contributions in kind) Auditor must verify the value of non-cash contributions
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Incorporation (contributions in kind) Standard capital increase requires no audit
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Capital reduction An audit expert confirms creditor protection
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Dividend from interim accounts Interim balance sheet must be audited
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Going-concern risk / restructuring Audited interim balance sheet may be required
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Liquidation Depends on legal form and circumstances
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Voluntary / investor-driven audit Commissioned on request; not legally mandated
Unsure whether your transaction
requires a special audit?
Managing your audit alone?
The difference Nexova makes
You search for and evaluate a licensed auditor independently
Your team collects and organizes all financial documents
You coordinate communication between your accountant and auditor
You receive a report without a structured debrief
You risk missing or misunderstanding the audit thresholds
Established, independent audit partner already in place
We prepare and organize everything before the audit begins
We coordinate all parties directly. You are not the go-between
We walk you through every finding and outline next steps
We assess your obligations during the first call
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Our service promise
Auditing made simple and reliable
Fully independent
Conducted by an established, independent audit firm in accordance with the applicable Swiss auditing standards.
One point of contact
Nexova coordinates every-thing. One team, not two separate firms.
Transparent pricing
Fixed-price packages for standard engagements. Clear hourly rates for com-plex work. No surprises.
Audit-ready books
Already a Nexova client? Your books are organized and audit-ready from day one.
Fast turnaround
Special audits are often time-sensitive. We move quickly and keep the pro-cess on track.
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with our experts.
The steps to your audit
From first call to signed report
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Initial consultation
We confirm which type of special audit applies, the legal requirements, and the timing relative to your filing or transaction.
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Transparent quote
A clear cost estimate upfront. Fixed-price packages available for standard work; hourly estimate for complex mandates.
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Document preparation
We organize your financial documents and make everything audit-ready. If you work with another accounting provider, we coordinate directly with them.
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Independent audit
Our independent audit partner conducts the audit in full compliance with applicable Swiss legal requirements. Full independence maintained throughout.
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Audit report & review
You receive the completed report and confirmation letter. We review the findings and confirm what documentation your filing or transaction requires.
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Ongoing support
Whether it’s the register filing, follow-up documentation, or the next corporate action, Nexova remains at your side.
Limited audit, ordinary audit, or special audit
Comparing the three audit types
The default statutory audit for most Swiss SMEs with more than 10 full-time employees. A structured review of your financial statements using analytical procedures, inquiries, and targeted testing, resulting in negative assurance.
Go to limited auditcommon
Required for larger companies exceeding two of three size thresholds (CHF 20M assets / CHF 40M revenue / 250 FTE) in two consecutive years, as well as for publicly listed companies and groups. A full examination of your financial statements and internal control system, resulting in positive assurance.
Go to ordinary auditcompanies
Event-driven audits tied to specific corporate actions: capital increases, company formation with contributions in kind, capital reductions, restructuring, liquidation, and voluntary due diligence. Not annual. Fixed-price packages are available for well-defined engagements.
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Why Nexova
Trusted by companies across Switzerland
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As an internationally active biotechnology company that stands for innovation and the highest quality, we work exclusively with partners who meet our high standards. Nexova consistently impresses us with exceptional service quality, robust processes, and an impressive pace. The professional, solution-oriented, and efficient collaboration allows us to fully focus on our core business. Additionally, we would like to highlight the remarkable cost savings of 35% compared to in-house accounting. We particularly appreciate how Nexova quickly understands, develops, and promptly implements complex requirements – both within Switzerland and at our international subsidiaries. We can wholeheartedly recommend the Nexova team.
Nexova AG offers highly professional accounting services that have significantly enhanced our financial management at Learning Lab. Their team is precise and reactive, always delivering accurate and timely reports while promptly addressing our queries. With Nexova AG’s support, we manage our clients’ accounts and finances more efficiently. We highly recommend Nexova AG for their exceptional accounting services.
For us as a new catering company, it is essential that our trustee understands our specific needs and responds flexibly to our requirements. In Nexova AG, we have found the ideal partner who supports us competently in all fiduciary matters and actively promotes our growth.
Uncomplicated or serious? Or is it and? A young, clever team is at work here, offering excellent services, highly uncomplicated and competent. Instead of a prestigious reception, expensive offices and chocolates, there are fast services and competent services. For me as a one-man company, this is exactly what I need.
Arvy AG has found an exceptional partner in Nexova AG. Their very high level of expertise in FINMA-regulated industries ensures that our financial transactions are in safe and competent hands. What sets Nexova apart is their flat-rate pricing structure, which has helped us greatly with budgeting and financial planning. As a company committed to long-term success and integrity in investments, we are very satisfied with the services provided by Nexova AG.
For us as an EdTech startup, it is very important that our trustee is as digital and agile as we are. With Nexova AG, we have found the perfect partner who can actively support us in our growth.
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Mr. Merz has a very broad knowledge and was able to help me with all my questions. The conversation was very pleasant and very informative for me. Thank you for your support.
Uncomplicated or serious? Both here. A young, smart team is at work here, offering excellent services, highly uncomplicated and competent. Instead of a prestigious reception area, expensive offices and a few small gifts, you offer fast and competent services. For me as a one-man company, this is exactly what I need.
I have been a Nexova customer for some time now and so far I am very satisfied! Thanks to the digital working methods and high responsiveness of the client managers, little time is lost in the daily process in particular. The prices are also very fair. Nexova handles the annual financial statements for me, including the tax balance sheet. The processes are standardized, which is a great advantage for audits (AHV and taxes). The two founders are two young, innovative guys and very serious.
The friendly and competent Nexova employee was able to answer my questions about company car taxation quickly and specifically. Thank you very much for this!
When I founded my company a year ago, I needed a reliable fiduciary partner. In addition to pure accounting, Nexova also offers me very good advice on all aspects of labor law. Thanks to the E-Post solution, I no longer even have to worry about my company mail and can focus purely on my service activities. My contacts at Nexova are always very friendly and pleasant to deal with. The complete package is simply TOP and I can only recommend Nexova!
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Professionally at a very high level. They are very good with Excel and could also support us with automation of processes.
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Very good service. Good and competent advice with friendly staff. I can definitely recommend
The Nexova team is very professional and I felt they always had my best interests at heart. I highly recommend Nexova and will continue to refer my clients to them and trust them with my business.
I am impressed with their outstanding service, especially in the field of accounting services, they demonstrate a professional approach and exceptional attention. As a lawyer, I have found Nexova to be a valuable partner in the financial world.
I had an excellent consultation with Nexova AG regarding withholding tax. Their expertise is remarkably extensive and their guidance was invaluable, I highly recommend their services. A first class experience.
The Nexova Team is an important partner to our startup, enabling us to pass all of our accounting, tax and payroll duties. We specially value their expertise with Startups and flexibility, which allows us to plan and manage our financials effectively and to focus on the bottom line of our operations.
We are very satisfied with Nexova as our trustee. Thanks to the Teams group chat, I can always count on very fast response times (of a few minutes). The Teams Chat group is great. With our old trustee, we had to write mails and always had to wait a long time for an answer and on top of that we were charged for every little question. Fortunately, this is not the case with Nexova.
Nexova solved my problem with a non-paying tenant quickly and efficiently. I was simply overwhelmed with the situation and glad for the competent legal advice. Nexova handled everything from the reminder with threat of termination, to representation in court, to the police eviction quickly, efficiently and also inexpensively. Many thanks for the valuable help.
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FAQ
Answers at a click
What is a special audit?
A special audit is an audit triggered by a specific corporate event or transaction rather than by your annual reporting cycle. Unlike limited and ordinary audits, special audits are not recurring. They are required (or advisable) when your company undertakes a capital change, a structural reorganization, a liquidation, or certain transactions that require independent verification under Swiss law.
Do I always need a special audit for a capital increase?
Only if the capital increase involves contributions in kind (non-cash assets). A standard cash capital increase does not require a special audit. If you are contributing property, receivables, or other assets, an auditor must verify that those contributions have been correctly valued before the commercial register will accept the filing.
How quickly can a special audit be completed?
Special audits are often tied to time-sensitive corporate actions. The timeline depends on the type of audit and how well your documentation is prepared. For a well-organized capital increase confirmation, the process can be completed quickly once all documents are in place. We provide a clear timeline estimate at the outset of every engagement.
Is a voluntary audit the same as a special audit?
A voluntary audit is one type of special audit: an independent review commissioned by the company, not required by law. Companies opt for voluntary audits to satisfy the requirements of a bank or investor, to support a transaction, or to strengthen governance. Nexova can arrange this through our independent audit partner.
What is an interim balance sheet audit?
An interim balance sheet audit is an examination of a financial snapshot taken at a date other than the company's year-end. It is required in several situations under Swiss law, including dividend distributions from interim accounts, restructuring proceedings, and going-concern assessments. Nexova confirms whether this applies to your situation during the initial consultation.
What happens after the audit report is issued?
Once the audit report is issued, Nexova assists with any next steps: submitting documentation to the commercial register, completing your corporate action filing, or sharing the report with the relevant counterparty. We stay involved until the transaction is fully closed.
What if the auditor finds that a contribution in kind is overvalued?
If the auditor cannot confirm the stated value of a contribution in kind, the audit report will reflect this and the commercial register will not accept the filing. In practice, this means the transaction cannot proceed as structured. Nexova works with you upfront to ensure contributions are properly documented and valued before the audit begins, reducing the risk of this outcome.
Do I need a special audit if I am converting my legal form?
It depends on the conversion. A change from GmbH to AG, for example, does not automatically trigger a special audit. However, if the conversion involves contributions in kind, a capital reduction, or an interim balance sheet, the relevant special audit requirements apply. Nexova confirms what is needed for your specific situation during the initial consultation.
What is an audit body (Revisionsstelle) and what are the requirements for a special audit?
The audit body is the independent organ that conducts the special audit. Requirements vary by audit type: most special audits — such as the verification of contributions in kind for a capital increase or company formation — require a licensed auditor (Revisor), while certain audits, most commonly the creditor-protection confirmation in a capital reduction, require a licensed audit expert (Revisionsexperte). In all cases the audit body must be registered with the Federal Audit Oversight Authority (RAB). Full independence from the company is required in all cases. At Nexova, we work with an established, independent audit expert and handle all coordination for you.
Independence Statement: Nexova AG is an independent private fiduciary firm. We are not a government agency or authority, and we are not affiliated with any government department or official register. All official acts, registrations, and approvals are carried out solely by the competent Swiss authorities and notaries.
Read our full Independence Statement
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