{"id":39425,"date":"2026-08-04T13:05:25","date_gmt":"2026-08-04T11:05:25","guid":{"rendered":"https:\/\/www.nexova.ch\/?p=39425"},"modified":"2026-08-04T13:38:31","modified_gmt":"2026-08-04T11:38:31","slug":"accounting-ordinary-vs-limited-audit-switzerland","status":"publish","type":"post","link":"https:\/\/www.nexova.ch\/en\/accounting\/accounting-ordinary-vs-limited-audit-switzerland\/","title":{"rendered":"Ordinary or Limited Audit in Switzerland? Key Differences, Thresholds &amp; Requirements"},"content":{"rendered":"\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h1 class=\"blog-section-title\">Ordinary or Limited Audit in Switzerland? Key Differences, Thresholds &amp; Requirements<\/h1>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1900\" height=\"760\" src=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2026\/07\/Magnifier_1-edited-1900x760.jpeg\" alt=\"\" class=\"wp-image-39428\"\/><figcaption class=\"wp-element-caption\">young bearded man with a magnifying glass<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Which type of statutory audit applies to your Swiss company has real implications for cost, process, and how your financial statements are perceived by external stakeholders.<\/strong> The Swiss Code of Obligations (CO) distinguishes between two types: the ordinary audit (ordentliche Revision) for larger, economically significant companies, and the limited audit (eingeschr\u00e4nkte Revision) for most SMEs. They differ significantly in scope, cost, auditor requirements, and what they signal to shareholders, lenders, and the market.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This article explains who is required to undergo which type of audit, what each one actually involves, how they compare side by side, and what growing companies need to know as they approach the legal thresholds.<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Find out everything you need to know about our accounting service.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/accounting\/\">Go to accounting service<\/a><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-highlights blog-section highlights\"><div class=\"blog-section-wrap\"><div class=\"blog-highlights\"><h2 class=\"section-title\">Highlights<\/h2><ul class=\"higlight-lists\"><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\">Swiss law defines two audit types: the <strong>ordinary audit<\/strong> for larger companies, the <strong>limited audit<\/strong> for most SMEs<\/span><\/li><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\">Ordinary audit applies when <strong>2 of 3 size thresholds<\/strong> are exceeded in <strong>two consecutive years<\/strong><\/span><\/li><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\">Only an ordinary audit requires a review of the <strong>internal control system (ICS)<\/strong><\/span><\/li><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\">The ordinary audit gives <strong>&#8220;positive assurance&#8221;<\/strong>; the limited audit gives only <strong>&#8220;negative assurance&#8221;<\/strong><\/span><\/li><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\">Companies with under <strong>10 FTE<\/strong> can waive the audit entirely with <strong>unanimous shareholder consent<\/strong><\/span><\/li><\/ul><\/div><div class=\"blog-content-list\"><h2 class=\"section-title\">Content<\/h2><ul class=\"content-lists\"><li class=\"content-list\">Ordinary or Limited Audit in Switzerland? Key Differences, Thresholds &amp; Requirements<\/li><li class=\"content-list\">Highlights &#038; content<\/li><li class=\"content-list\">What is the difference between an ordinary audit and a limited audit in Switzerland?<\/li><li class=\"content-list\">Which companies must undergo an ordinary audit?<\/li><li class=\"content-list\">What does an ordinary audit involve?<\/li><li class=\"content-list\">What does a limited audit involve?<\/li><li class=\"content-list\"><strong>Ordinary audit vs. limited audit: a side-by-side comparison<\/strong><\/li><li class=\"content-list\"><strong>W<\/strong>hat is the internal control system (ICS) and why does it matter in an ordinary audit?<\/li><li class=\"content-list\">Opting out, opting up, and opting in: what are the options?<\/li><li class=\"content-list\">How does digital accounting affect the audit process?<\/li><li class=\"content-list\">How Nexova supports audit-ready companies<\/li><li class=\"content-list\">FAQ<\/li><li class=\"content-list\">Trusted by over 150 companies<\/li><\/ul><div class=\"more-button\"><span class=\"qicon q-arrow-down\"><\/span><\/div><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h2 class=\"blog-section-title\">What is the difference between an ordinary audit and a limited audit in Switzerland?<\/h2>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1900\" height=\"760\" src=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2026\/07\/Shoes_1-1-edited-1900x760.jpg\" alt=\"\" class=\"wp-image-39433\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The ordinary audit (ordentliche Revision)<\/strong> is a comprehensive statutory examination of a company&#8217;s annual financial statements and internal controls. <strong>The limited audit (eingeschr\u00e4nkte Revision)<\/strong> is a narrower review focused on whether material errors in the financial statements can be found. Which applies to your company depends on its size and economic significance under the Swiss Code of Obligations (CO), specifically<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_727\" target=\"_blank\" rel=\"noopener\"> Art. 727<\/a> and the articles that follow.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The core difference is the level of assurance provided.<\/strong> An ordinary audit delivers &#8220;reasonable assurance&#8221; \u2014 the auditor positively confirms that the financial statements are correct. A limited audit delivers &#8220;limited assurance&#8221; \u2014 the auditor confirms that nothing came to their attention suggesting the financial statements are wrong. The distinction matters practically: banks, investors, and parent companies often have specific expectations about which standard applies.<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Book a free initial consultation for your company\u2019s audit.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/book-a-call\/\">Book a call<\/a><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h2 class=\"blog-section-title\">Which companies must undergo an ordinary audit?<\/h2>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1900\" height=\"760\" src=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2026\/07\/Magnifier_2-edited-1900x760.jpg\" alt=\"\" class=\"wp-image-39435\"\/><figcaption class=\"wp-element-caption\">Close-up portrait of young serious woman looking through a magnifying glass, isolated over yellow background<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The obligation to conduct an ordinary audit applies to companies that are economically significant under Swiss law<\/strong>, regardless of their legal form. According to the<a href=\"https:\/\/swa-audit.ch\/strategische-ziele-der-eidgenoessischen-revisionsaufsichtsbehoerde-rab\/\" target=\"_blank\" rel=\"noopener\"> Federal Audit Oversight Authority<\/a>, Switzerland has approximately 10,000 ordinary audits per year compared to around 80,000 limited audits, meaning only a small fraction of Swiss companies are subject to the full regime.<sup>1<\/sup><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>The ordinary audit thresholds<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Under<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_727\" target=\"_blank\" rel=\"noopener\"> Art. 727 para. 1 no. 2 CO<\/a>, a company is subject to an ordinary audit if it exceeds <strong>two of the following three thresholds in two consecutive financial years<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Balance sheet total<\/strong>: more than CHF 20 million<\/li>\n\n\n\n<li><strong>Revenue<\/strong>: more than CHF 40 million<\/li>\n\n\n\n<li><strong>Full-time equivalent employees<\/strong>: more than 250 on annual average<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The two-year rule applies in both directions:<\/strong> in order for a company to return to the limited audit, it must fall below two of the three thresholds for two consecutive financial years.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Practical example:<\/strong> A GmbH with a CHF 25 million balance sheet, CHF 45 million revenue, and 80 employees exceeds two of the three thresholds (balance sheet and revenue). If this is the case in year one and year two, an ordinary audit is required for year two&#8217;s financial statements, conducted in practice in the months following year-end.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Other mandatory cases<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Irrespective of the size thresholds, certain company types are always subject to an ordinary audit under<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_727\" target=\"_blank\" rel=\"noopener\"> Art. 727 para. 1 CO<\/a>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Publicly listed companies<\/strong>: companies whose shares or bonds are listed on a stock exchange, or which have issued bonds outstanding<\/li>\n\n\n\n<li><strong>Companies required to prepare consolidated financial statements<\/strong> under Art. 963 CO: typically parent companies of corporate groups that control one or more subsidiaries and must present group-level accounts<\/li>\n\n\n\n<li><strong>Opting-up<\/strong>: companies where shareholders holding at least 10% of the share capital formally request an ordinary audit under<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_727\" target=\"_blank\" rel=\"noopener\"> Art. 727 para. 2 CO<\/a><\/li>\n\n\n\n<li><strong>Companies whose articles of association or a resolution<\/strong> by the general meeting of shareholders provide for an ordinary audit<\/li>\n<\/ul>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Find out everything you need to know about our accounting service.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/accounting\/\">Go to accounting service<\/a><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h2 class=\"blog-section-title\">What does an ordinary audit involve?<\/h2>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"2136\" height=\"854\" src=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2026\/07\/Large_1-edited.jpg\" alt=\"\" class=\"wp-image-39438\"\/><figcaption class=\"wp-element-caption\">Young man showing big size gesture with arms and hands emphasizing great amount of something<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>An ordinary audit is a thorough, risk-based review<\/strong> of a company&#8217;s annual financial statements and the processes behind them.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The auditor must have the qualifications of a <strong>licensed audit expert<\/strong> (zugelassener Revisionsexperte), registered with the Federal Audit Oversight Authority (<a href=\"https:\/\/www.rab-asr.ch\/\" target=\"_blank\" rel=\"noopener\">RAB<\/a>) under<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_727_b\" target=\"_blank\" rel=\"noopener\"> Art. 727b CO<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">An ordinary audit covers a broad range of procedures:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Review of the internal control system (ICS)<\/strong>: mandated by<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_728_a\" target=\"_blank\" rel=\"noopener\"> Art. 728a para. 1 no. 3 CO<\/a> and carried out in accordance with Swiss Auditing Standard PS 890. The auditor must assess whether a functioning system of internal controls exists and report on it to the board of directors.<\/li>\n\n\n\n<li><strong>Third-party confirmations<\/strong>: the auditor contacts banks, creditors, and debtors directly to verify balances independently.<\/li>\n\n\n\n<li><strong>Inventory observation<\/strong>: physical stock counts and asset verification.<\/li>\n\n\n\n<li><strong>Fraud risk assessment<\/strong>: specific procedures to identify risks of unlawful acts and regulatory violations.<\/li>\n\n\n\n<li><strong>Detailed sample testing<\/strong>: examination of individual transactions and supporting documentation.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The auditor produces two reports: a <strong>comprehensive report to the board of directors<\/strong> covering all findings, weaknesses identified, and recommendations; and a <strong>summary report to the general meeting of shareholders<\/strong> containing the audit opinion. If everything checks out, that opinion is a positive assurance: the auditor confirms that the annual financial statements comply with the law and the company&#8217;s articles of association.<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Book a free initial consultation for your company\u2019s audit.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/book-a-call\/\">Book a call<\/a><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h2 class=\"blog-section-title\">What does a limited audit involve?<\/h2>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"2200\" height=\"880\" src=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2026\/07\/Frame_2-edited.jpg\" alt=\"\" class=\"wp-image-39441\"\/><figcaption class=\"wp-element-caption\">Portrait of concentrated brown haired woman photographer looking at camera trough frame of fingers, wearing checkered shirt. Indoor studio shot isolated on pink background.<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A limited audit is a structured but narrower review of the annual financial statements<\/strong>, based on inquiries, analytical procedures, and selective detail testing. It is the standard audit type for Swiss SMEs that fall below the ordinary audit thresholds.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is governed by<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_727_a\" target=\"_blank\" rel=\"noopener\"> Art. 727a CO<\/a>, which establishes the obligation, and<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_729_a\" target=\"_blank\" rel=\"noopener\"> Art. 729a CO<\/a>, which defines the scope of procedures. It applies to any AG, GmbH, or cooperative with 10 or more full-time equivalent employees (on annual average) that does not meet the ordinary audit criteria. The auditor&#8217;s procedures consist of three types:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Inquiries<\/strong>: interviews with management and relevant staff about significant transactions, accounting policies, and business developments<\/li>\n\n\n\n<li><strong>Analytical procedures<\/strong>: year-on-year comparisons of financial statement items to identify anomalies and inconsistencies<\/li>\n\n\n\n<li><strong>Limited detail testing<\/strong>: spot-checks of selected transactions and supporting documentation<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">What a limited audit explicitly does not include is the review of the internal control system, third-party balance confirmations, physical inventory observations, or specific fraud detection procedures. These are reserved for the ordinary audit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The auditor for a limited audit must be a <strong>licensed auditor<\/strong> (zugelassener Revisor) registered with the RAB under<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_727_c\" target=\"_blank\" rel=\"noopener\"> Art. 727c CO<\/a>, a lower qualification threshold than the licensed audit expert required for an ordinary audit. You can verify any auditor&#8217;s registration status via the<a href=\"https:\/\/erab.rab-asr.ch\/#\/publicregister\" target=\"_blank\" rel=\"noopener\"> RAB public register<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Independence requirements are not as stringent for a limited audit. The same firm can provide both accounting and audit services, provided it implements appropriate organisational and personnel safeguards to ensure the person conducting the audit review is not the same person who prepared the accounts (<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_729\" target=\"_blank\" rel=\"noopener\">Art. 729 para. 2 CO<\/a>). This can be a practical arrangement for Swiss SMEs working with a single fiduciary partner.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The limited audit concludes with a written report to the general meeting of shareholders containing a negative assurance: nothing came to the auditor&#8217;s attention suggesting the annual financial statements do not comply with the law and the company&#8217;s articles of association. No separate report to the board of directors is required.<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Find out everything you need to know about our accounting service.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/accounting\/\">Go to accounting service<\/a><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h2 class=\"blog-section-title\"><strong>Ordinary audit vs. limited audit: a side-by-side comparison<\/strong><\/h2>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"2200\" height=\"880\" src=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2026\/07\/Bananas_2-edited.jpg\" alt=\"\" class=\"wp-image-39442\"\/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Ordinary audit vs. limited audit<\/strong><\/h3>\n\n\n\n<div class=\"wp-block-qweb-nx-compare nx-cmp\"><div class=\"nx-cmp__tabs\" role=\"tablist\" aria-label=\"Comparison options\"><button type=\"button\" role=\"tab\" data-index=\"0\" class=\"nx-cmp__tab nx-cmp__tab--blue\" aria-selected=\"true\" tabindex=\"0\">Ordinary Audit<\/button><button type=\"button\" role=\"tab\" data-index=\"1\" class=\"nx-cmp__tab nx-cmp__tab--orange\" aria-selected=\"false\" tabindex=\"-1\">Limited Audit<\/button><\/div><div class=\"nx-cmp__data\"><div class=\"nx-cmp__col nx-cmp__col--labels\" aria-hidden=\"true\"><div class=\"nx-cmp__cell nx-cmp__head\"><strong>Criterion<\/strong><\/div><div class=\"nx-cmp__list\"><div class=\"nx-cmp__cell\">Legal basis<\/div><div class=\"nx-cmp__cell\">Who it applies to<\/div><div class=\"nx-cmp__cell\">Auditor qualification<\/div><div class=\"nx-cmp__cell\">Auditor independence<\/div><div class=\"nx-cmp__cell\">ICS review<\/div><div class=\"nx-cmp__cell\">Third-party confirmations<\/div><div class=\"nx-cmp__cell\">Inventory observation<\/div><div class=\"nx-cmp__cell\">Fraud risk assessment<\/div><div class=\"nx-cmp__cell\">Assurance level<\/div><div class=\"nx-cmp__cell\">Report to board of directors<\/div><\/div><\/div><div class=\"nx-cmp__slider js-nx-cmp-slider\"><div class=\"nx-cmp__col nx-cmp__col--blue\"><div class=\"nx-cmp__cell nx-cmp__head\"><strong>Ordinary Audit<\/strong><\/div><div class=\"nx-cmp__list\"><div class=\"nx-cmp__cell\" data-label=\"Legal basis\"><span>Art. 727 CO<\/span><\/div><div class=\"nx-cmp__cell\" data-label=\"Who it applies to\"><span>Larger companies exceeding 2 of 3 thresholds in 2 consecutive years; listed companies; groups<\/span><\/div><div class=\"nx-cmp__cell\" data-label=\"Auditor qualification\"><span>Licensed audit expert (Revisionsexperte)<\/span><\/div><div class=\"nx-cmp__cell\" data-label=\"Auditor independence\"><span>Strict \u2014 cannot also provide accounting services<\/span><\/div><div class=\"nx-cmp__cell\" data-label=\"ICS review\"><span>Mandatory (PS 890)<\/span><\/div><div class=\"nx-cmp__cell\" data-label=\"Third-party confirmations\"><span>Yes (banks, creditors, debtors)<\/span><\/div><div class=\"nx-cmp__cell\" data-label=\"Inventory observation\"><span>Yes<\/span><\/div><div class=\"nx-cmp__cell\" data-label=\"Fraud risk assessment\"><span>Yes<\/span><\/div><div class=\"nx-cmp__cell\" data-label=\"Assurance level\"><span>Positive assurance (reasonable assurance)<\/span><\/div><div class=\"nx-cmp__cell\" data-label=\"Report to board of directors\"><span>Yes \u2014 comprehensive report<\/span><\/div><\/div><\/div><div class=\"nx-cmp__col nx-cmp__col--orange\"><div class=\"nx-cmp__cell nx-cmp__head\"><strong>Limited Audit<\/strong><\/div><div class=\"nx-cmp__list\"><div class=\"nx-cmp__cell\" data-label=\"Legal basis\"><span>Art. 727a CO<\/span><\/div><div class=\"nx-cmp__cell\" data-label=\"Who it applies to\"><span>All other AGs, GmbHs, cooperatives with \u226510 FTE<\/span><\/div><div class=\"nx-cmp__cell\" data-label=\"Auditor qualification\"><span>Licensed auditor (Revisor)<\/span><\/div><div class=\"nx-cmp__cell\" data-label=\"Auditor independence\"><span>Less strict \u2014 dual service permitted with safeguards<\/span><\/div><div class=\"nx-cmp__cell\" data-label=\"ICS review\"><span>Not required<\/span><\/div><div class=\"nx-cmp__cell\" data-label=\"Third-party confirmations\"><span>No<\/span><\/div><div class=\"nx-cmp__cell\" data-label=\"Inventory observation\"><span>No<\/span><\/div><div class=\"nx-cmp__cell\" data-label=\"Fraud risk assessment\"><span>No<\/span><\/div><div class=\"nx-cmp__cell\" data-label=\"Assurance level\"><span>Negative assurance (limited assurance)<\/span><\/div><div class=\"nx-cmp__cell\" data-label=\"Report to board of directors\"><span>No<\/span><\/div><\/div><\/div><\/div><\/div><table class=\"nx-cmp__sr-only\"><thead><tr><th scope=\"col\">Criterion<\/th><th scope=\"col\">Ordinary Audit<\/th><th scope=\"col\">Limited Audit<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">Legal basis<\/th><td>Art. 727 CO<\/td><td>Art. 727a CO<\/td><\/tr><tr><th scope=\"row\">Who it applies to<\/th><td>Larger companies exceeding 2 of 3 thresholds in 2 consecutive years; listed companies; groups<\/td><td>All other AGs, GmbHs, cooperatives with \u226510 FTE<\/td><\/tr><tr><th scope=\"row\">Auditor qualification<\/th><td>Licensed audit expert (Revisionsexperte)<\/td><td>Licensed auditor (Revisor)<\/td><\/tr><tr><th scope=\"row\">Auditor independence<\/th><td>Strict \u2014 cannot also provide accounting services<\/td><td>Less strict \u2014 dual service permitted with safeguards<\/td><\/tr><tr><th scope=\"row\">ICS review<\/th><td>Mandatory (PS 890)<\/td><td>Not required<\/td><\/tr><tr><th scope=\"row\">Third-party confirmations<\/th><td>Yes (banks, creditors, debtors)<\/td><td>No<\/td><\/tr><tr><th scope=\"row\">Inventory observation<\/th><td>Yes<\/td><td>No<\/td><\/tr><tr><th scope=\"row\">Fraud risk assessment<\/th><td>Yes<\/td><td>No<\/td><\/tr><tr><th scope=\"row\">Assurance level<\/th><td>Positive assurance (reasonable assurance)<\/td><td>Negative assurance (limited assurance)<\/td><\/tr><tr><th scope=\"row\">Report to board of directors<\/th><td>Yes \u2014 comprehensive report<\/td><td>No<\/td><\/tr><\/tbody><\/table><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><style> .audit-table { width: 100%; border-collapse: collapse; font-size: 15px; font-family: inherit; } .audit-table thead tr { background-color: #2563eb; color: #ffffff; } .audit-table thead th { padding: 14px 16px; text-align: left; } .audit-table tbody tr:nth-child(even) { background-color: #f1f5f9; } .audit-table tbody tr:nth-child(odd) { background-color: #ffffff; } .audit-table td { padding: 12px 16px; border-bottom: 1px solid #e2e8f0; vertical-align: top; } .audit-table td:first-child { font-weight: 600; color: #1e3a5f; width: 28%; } .audit-note { font-size: 13px; color: #64748b; margin-top: 10px; font-style: italic; } <\/style><\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Book a free initial consultation for your company\u2019s audit.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/book-a-call\/\">Book a call<\/a><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h2 class=\"blog-section-title\"><strong>W<\/strong>hat is the internal control system (ICS) and why does it matter in an ordinary audit?<\/h2>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"2200\" height=\"880\" src=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2026\/07\/Brain_1-edited.jpg\" alt=\"\" class=\"wp-image-39446\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The internal control system (ICS) is the set of processes, procedures, and controls a company has in place to ensure that its accounting is complete, accurate, and compliant.<\/strong> It covers everything from how invoices are approved and recorded to how access to financial systems is managed and how reconciliations are performed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In an ordinary audit, the existence and functioning of the ICS is a mandatory area of examination, governed by Swiss Auditing Standard PS 890. The auditor does not design or implement the ICS (that is management&#8217;s responsibility) but must assess whether one exists and report their findings to the board of directors. Weaknesses must be flagged, and significant deficiencies can result in a qualified audit opinion \u2014 meaning the auditor cannot give a clean sign-off and must formally flag the issue in their report.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Companies that reach the ordinary audit thresholds without having structured their internal controls tend to face significantly higher audit costs and more auditor queries in the first year. For companies using modern, integrated<a href=\"https:\/\/www.nexova.ch\/en\/accounting\/accounting-solutions-swiss-smes\/\"> accounting software<\/a> with digital workflows, clear approval hierarchies, and automated reconciliations, many of the building blocks of a functioning ICS are already in place by design.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is worth noting that the ICS reviewed in a statutory ordinary audit is distinct from the concept of<a href=\"https:\/\/www.nexova.ch\/en\/accounting\/internal-audit-switzerland\/\"> internal audit<\/a> as a management function. Internal audit is an ongoing internal activity focused on process improvement and risk management. It is not a legal requirement tied to company size, and is conducted by or on behalf of management rather than by an external auditor.<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Find out everything you need to know about our accounting service.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/accounting\/\">Go to accounting service<\/a><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h2 class=\"blog-section-title\">Opting out, opting up, and opting in: what are the options?<\/h2>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"2200\" height=\"880\" src=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2026\/07\/Confusion_1-edited.jpg\" alt=\"\" class=\"wp-image-39448\"\/><figcaption class=\"wp-element-caption\">Isolated shot of confused beautiful woman with dark skin, curly haircut, spreads hands sideways, smirks face, feels doubt while makes choice, dressed in casual jumper, isolated over purple wall<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Not all audit obligations are fixed: Swiss law provides several mechanisms that allow companies to change the type of audit they are subject to.<\/strong> Depending on the number of employees and shareholder consent, a company can waive its audit obligation entirely (opting-out), voluntarily upgrade from a limited to an ordinary audit (opting-up), or choose an audit despite having no legal obligation to do so (opting-in).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Opting-out<\/strong> is the full waiver of the statutory audit, available only to companies subject to a limited audit. Under<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_727_a\" target=\"_blank\" rel=\"noopener\"> Art. 727a para. 2 CO<\/a>, companies with fewer than 10 full-time equivalent employees on annual average can waive the limited audit entirely if all shareholders unanimously consent, provided the company does not already exceed the thresholds for an ordinary audit. According to the<a href=\"https:\/\/www.kmu.admin.ch\/en\/figures-on-smes-companies-and-jobs\" target=\"_blank\" rel=\"noopener\"> Federal Statistical Office<\/a>, nearly 90% of Swiss companies are micro-enterprises with fewer than 10 employees, meaning the majority of Swiss legal entities are in principle eligible to opt out.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The waiver must be filed with the commercial register before the start of the financial year it applies to \u2014 retroactive opting-out has not been permitted since 1 January 2025. Once filed, it carries over to subsequent financial years automatically. However, any shareholder can reverse the opt-out by requesting an audit at least 10 days before the general meeting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Opting out does not eliminate all scrutiny. Banks and lenders frequently require audited financial statements as a condition for credit, and investors and potential acquirers in due diligence processes almost always expect them. Some companies therefore maintain the limited audit voluntarily even when they legally could opt out (i.e., they \u201copt in\u201d).&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Opting-in<\/strong> refers to the voluntary adoption of a limited audit by a company that has no legal obligation to have one. For example, a company with fewer than 10 FTE that chooses to maintain an audit to strengthen credibility with banks, investors, or business partners. Creditors may also formally request that a company be audited, which is also referred to as opting-in.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Opting-up<\/strong> is the voluntary upgrade from a limited audit to an ordinary audit, available when shareholders holding at least 10% of the share capital formally demand it under<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_727\" target=\"_blank\" rel=\"noopener\"> Art. 727 para. 2 CO<\/a>, or when the company&#8217;s articles of association or a general meeting resolution provide for it. Opting-up is sometimes requested by investors, parent companies, or creditors who require the higher assurance that an ordinary audit provides.<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Book a free initial consultation for your company\u2019s audit.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/book-a-call\/\">Book a call<\/a><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h2 class=\"blog-section-title\">How does digital accounting affect the audit process?<\/h2>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1900\" height=\"1026\" src=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2026\/07\/Desk_1-1900x1026.jpeg\" alt=\"\" class=\"wp-image-39449\"\/><figcaption class=\"wp-element-caption\">Smiling young bearded man in light shirt sit work at white desk with pc laptop isolated on blue background. Achievement business career lifestyle concept. Mock up copy space. Put hand prop up on chin<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Good digital bookkeeping directly reduces the time and cost of any statutory audit. When financial records are clean, well-organised, and digitally accessible, auditors work faster. In an ordinary audit, a structured digital environment also simplifies the mandatory ICS assessment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Working with a<a href=\"https:\/\/www.nexova.ch\/en\/fiduciary\/\"> fiduciary<\/a> that runs fully digital, integrated<a href=\"https:\/\/www.nexova.ch\/en\/accounting\/\"> accounting processes<\/a> means the financial records are already in the format auditors expect by the time the audit begins, eliminating the last-minute folder preparation and document chasing that drives up audit costs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For a detailed breakdown of audit costs and the specific factors that drive them, see our guide to<a href=\"https:\/\/www.nexova.ch\/en\/accounting\/audit-costs-switzerland\/\"> audit costs in Switzerland<\/a>.<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Find out everything you need to know about our accounting service.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/accounting\/\">Go to accounting service<\/a><\/div><\/div><\/section>\n\n\n    <section class=\"wp-block-qweb-blog-conclusion blog-section conclusion\">\n        <div class=\"blog-section-wrap\">\n                            <h2 class=\"blog-section-title\">How Nexova supports audit-ready companies<\/h2>\n            \n                            <figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1018\" height=\"623\" src=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2026\/06\/nx_team_mob-e1781971767809.jpg\" class=\"nexova-team-img nexova-purple\" alt=\"nx_team_mob\" loading=\"lazy\" \/><\/figure>\n            \n            <div class=\"blog-section-content\">\n\n<p class=\"wp-block-paragraph\">Nexova provides comprehensive<a href=\"https:\/\/www.nexova.ch\/en\/accounting\/\"> accounting and fiduciary services<\/a> for Swiss startups and SMEs, using integrated digital processes that keep financial records audit-ready throughout the year. For the audit itself, we work with an independent, established audit firm, ensuring the right level of expertise whether you are subject to a limited audit or an ordinary audit. We support companies through the full audit cycle, from preparation and document management through to report review.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.nexova.ch\/en\/book-a-call\/\">Contact Nexova today<\/a> for expert guidance on your audit obligations and how to make the process as efficient as possible.<\/p>\n\n<\/div>\n        <\/div>\n    <\/section>\n    \n\n\n<section class=\"wp-block-qweb-blog-faq blog-section faq\"><div class=\"blog-section-wrap\"><h2 class=\"section-title\">FAQ<\/h2><p class=\"tx-large-size\">Answers at a click<\/p><div class=\"blog-faq\"><div class=\"faq-block active\"><div class=\"faq-title\"><h3>Does a startup need an ordinary audit?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"display:block\">Almost certainly not. Startups are typically well below the ordinary audit thresholds of CHF 20 million balance sheet, CHF 40 million revenue, and 250 FTE. Most will be subject to a limited audit or, if they have fewer than 10 employees and all shareholders agree, can opt out entirely. The main exception is where investors or parent companies require a higher standard of assurance, which can trigger an opting-up by shareholder demand.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>What happens if I exceed the thresholds in only one year?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">Nothing changes immediately. The thresholds under Art. 727 CO must be exceeded in two consecutive financial years before an ordinary audit becomes mandatory. If you exceed two thresholds in year one but not in year two, you remain subject to a limited audit.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>Can my fiduciary also be my auditor?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">For a limited audit, yes, provided the firm has appropriate organisational and personnel safeguards ensuring the person who prepared the accounts is not the same person who conducts the audit review. This is a common and legally recognised arrangement under Art. 729 para. 2 CO. For an ordinary audit, the independence requirements are significantly stricter, and the same firm providing both accounting and audit services is generally not permissible.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>What does an ordinary audit cost?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">Ordinary audit costs vary widely depending on company size, complexity, bookkeeping quality, and auditor. Typical fees range from CHF 10,000 to CHF 50,000 or more for larger companies. The single biggest controllable factor is the quality of your financial records: clean, well-prepared digital bookkeeping substantially reduces auditor time. For a full breakdown of cost factors across both audit types, see our article on<a href=\"https:\/\/www.nexova.ch\/en\/accounting\/audit-costs-switzerland\/\"> audit costs in Switzerland<\/a>.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>What is the difference between the audit report to the board and the report to the general meeting?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">In an ordinary audit, the auditor produces two separate reports. The <strong>comprehensive report to the board of directors<\/strong> is a detailed document covering the audit findings, any weaknesses in the internal control system, and recommendations. It is internal and not published. The <strong>summary report to the general meeting<\/strong> is shorter and contains the formal audit opinion and a recommendation on whether to approve the annual financial statements. In a limited audit, only the report to the general meeting is required.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>What happens if the auditor identifies issues?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">The outcome depends on the severity of what the auditor finds. Minor weaknesses, particularly in the internal control system, are flagged in the comprehensive report to the board of directors with recommendations for improvement, but do not necessarily affect the audit opinion itself.<br><br>More significant findings result in a qualified audit opinion, meaning the auditor signs off with formal reservations about specific matters. Shareholders receive this as part of the summary report and can decline to approve the annual financial statements on that basis. Banks and lenders who see a qualified opinion will typically ask questions.<br><br>In serious cases where the auditor concludes the financial statements do not comply with the law at all, they must issue an adverse opinion. This is a significant red flag with potential consequences for financing, investor relationships, and the company&#8217;s standing with the commercial register.<br><br>There is also a separate legal obligation that applies regardless of audit type. Under<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_728_c\" target=\"_blank\" rel=\"noopener\"> Art. 728c CO<\/a> (ordinary audit) and<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_729_c\" target=\"_blank\" rel=\"noopener\"> Art. 729c CO<\/a> (limited audit), if the auditor has reasonable grounds to suspect the company is over-indebted, they are required to notify the court immediately. This obligation exists independently of the audit opinion.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>What happens if I fail to appoint an auditor when required?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">Failing to appoint a statutory auditor when legally obligated is an organisational deficiency under Swiss law. Because the auditor is a legally required corporate body, its absence means the company is structurally incomplete. Under<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_731_b\" target=\"_blank\" rel=\"noopener\"> Art. 731b CO<\/a>, any shareholder, creditor, or the commercial register officer can petition a court to remedy the deficiency. The court can set a deadline, appoint a trustee at the company&#8217;s expense, or in extreme cases order dissolution. Beyond legal consequences, unaudited financial statements are typically not accepted by banks or investors.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>Is a limited audit sufficient for bank financing or investor due diligence?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">It depends on the counterparty. Most Swiss SMEs successfully obtain bank credit with limited audit financial statements. However, institutional investors, private equity, and many foreign parent companies expect the higher assurance of an ordinary audit, or will ask for one as a condition of investment.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>Do associations and foundations have the same audit obligations as commercial companies?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">Not exactly. Associations are governed by<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/24\/233_245_233\/de#art_69_b\" target=\"_blank\" rel=\"noopener\"> Art. 69b ZGB<\/a> rather than the OR, and face lower thresholds for an ordinary audit: two of three thresholds (CHF 10 million balance sheet, CHF 20 million revenue, 50 FTE) in two consecutive years. A limited audit is required if a member subject to personal liability or an obligation to make additional contributions requests one. In all other cases, the statutes and general meeting are free to determine their own audit arrangements.<br><br>Foundations are required to appoint an auditor under<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/24\/233_245_233\/de#art_83_b\" target=\"_blank\" rel=\"noopener\"> Art. 83b ZGB<\/a>, with the OR thresholds (CHF 20M\/40M\/250 FTE) determining whether an ordinary or limited audit applies. Small foundations with a balance sheet below CHF 200,000 may apply to the supervisory authority for an exemption under the Federal Ordinance on the Audit Body of Foundations (SR 211.121.3). The supervisory authority can also require an ordinary audit at any time if it considers this necessary for a reliable assessment of the foundation&#8217;s financial position.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>What is the difference between an ordinary audit and a special audit?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">A special audit is not a separate statutory audit type. It refers to a special-purpose audit conducted outside the normal annual cycle, such as capital increase audits, merger audits, or founder audits at company formation. These are triggered by specific legal events, not by company size, and are distinct from both the ordinary and limited annual audit.<\/p><\/div><\/div><\/div><div class=\"nx-independence-callout\"><p class=\"nx-independence-callout__text\"><strong class=\"nx-independence-callout__label\">Independence Statement:<\/strong> 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.<\/p><a href=\"\/en\/independence-statement\/\" class=\"nx-independence-callout__link\">Read our full Independence Statement<\/a><\/div><\/section>\n\n\n<section class=\"wp-block-qweb-company-review blog-section company-review\">\n\t<div class=\"blog-section-wrap\">\n\t\t<h2 class=\"section-title\">Trusted by over 250 companies<\/h2>\n\t\t<p class=\"tx-large-size\">Discover the diversity of our customers<\/p>\n\t\t<div class=\"q_company_reviews\">\n\t\t\t\t\t\t\t<div class=\"reviews_col\">\n\t\t\t\t\t<div class=\"review_wrap\" style=\"background-color:#eeedf7\">\n\t\t\t\t\t\t<div class=\"review_logo\">\n\t\t\t\t\t\t\t<div class=\"logo_wrap\" style=\"background-color:#7864c8\">\n\t\t\t\t\t\t\t\t<img class=\"img-responsive responsive--  wp-post-image\" title=\"logo image\" src = \"https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/11\/sphero-1.png\" \/>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_head\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"avatar\" style=\"background-image:url('https:\/\/www.nexova.ch\/wp-content\/uploads\/2025\/05\/1633271859535.jpeg')\">\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"title\">\n\t\t\t\t\t\t\t\t<div class=\"reviewer\">\n\t\t\t\t\t\t\t\t\tJan Lichtenberg\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"date\">\n\t\t\t\t\t\t\t\t\tCEO, InSphero AG\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_content\">\n\t\t\t\t\t\t\t<p class=\"p1\">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 \u2013 both within Switzerland and at our international subsidiaries. We can wholeheartedly recommend the Nexova team.<\/p>\n<p><!-- notionvc: 62707868-d044-42ae-b6dc-4e1f3e0d388f --><\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"read_more\" style=\"opacity:0;pointer-events: none;\">\n\t\t\t\t\t\t\t<span href=\"#\" data-collapse='Read more' data-open='Read less'>Read more<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"reviews_col\">\n\t\t\t\t\t<div class=\"review_wrap\" style=\"background-color:#edf8f5\">\n\t\t\t\t\t\t<div class=\"review_logo\">\n\t\t\t\t\t\t\t<div class=\"logo_wrap\" style=\"background-color:#6ac5ad\">\n\t\t\t\t\t\t\t\t<img class=\"img-responsive responsive--  wp-post-image\" title=\"logo image\" src = \"https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/10\/learning-lab.png\" \/>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_head\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"avatar\" style=\"background-image:url('https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/10\/Pascal-Willoughby-Petit.jpg')\">\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"title\">\n\t\t\t\t\t\t\t\t<div class=\"reviewer\">\n\t\t\t\t\t\t\t\t\tPascal Willoughby-Petit\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"date\">\n\t\t\t\t\t\t\t\t\tCEO, TheLearning LAB GmbH\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_content\">\n\t\t\t\t\t\t\t<p>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\u2019s support, we manage our clients\u2019 accounts and finances more efficiently. We highly recommend Nexova AG for their exceptional accounting services.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"read_more\" style=\"opacity:0;pointer-events: none;\">\n\t\t\t\t\t\t\t<span href=\"#\" data-collapse='Read more' data-open='Read less'>Read more<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"reviews_col\">\n\t\t\t\t\t<div class=\"review_wrap\" style=\"background-color:#fdf4da\">\n\t\t\t\t\t\t<div class=\"review_logo\">\n\t\t\t\t\t\t\t<div class=\"logo_wrap\" style=\"background-color:#fbaf5d\">\n\t\t\t\t\t\t\t\t<img class=\"img-responsive responsive--  wp-post-image\" title=\"logo image\" src = \"https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/10\/le-cafe.png\" \/>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_head\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"avatar\" style=\"background-image:url('https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/10\/Marco-Burger.jpg')\">\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"title\">\n\t\t\t\t\t\t\t\t<div class=\"reviewer\">\n\t\t\t\t\t\t\t\t\tMarco Burger\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"date\">\n\t\t\t\t\t\t\t\t\tCEO, Le Caf\u00e9 Bar GmbH\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_content\">\n\t\t\t\t\t\t\t<p>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.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"read_more\" style=\"opacity:0;pointer-events: none;\">\n\t\t\t\t\t\t\t<span href=\"#\" data-collapse='Read more' data-open='Read less'>Read more<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"reviews_col\">\n\t\t\t\t\t<div class=\"review_wrap\" style=\"background-color:#EEEDF7\">\n\t\t\t\t\t\t<div class=\"review_logo\">\n\t\t\t\t\t\t\t<div class=\"logo_wrap\" style=\"background-color:#7864c8\">\n\t\t\t\t\t\t\t\t<img class=\"img-responsive responsive--  wp-post-image\" title=\"logo image\" src = \"https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/02\/buckmann.png\" \/>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_head\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"avatar\" style=\"background-image:url('https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/02\/jorg-buckmann.jpg')\">\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"title\">\n\t\t\t\t\t\t\t\t<div class=\"reviewer\">\n\t\t\t\t\t\t\t\t\tJ\u00f6rg Buckmann\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"date\">\n\t\t\t\t\t\t\t\t\tManaging Director, BUCKMANN GEWINNT+\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_content\">\n\t\t\t\t\t\t\t<p>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.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"read_more\" style=\"opacity:0;pointer-events: none;\">\n\t\t\t\t\t\t\t<span href=\"#\" data-collapse='Read more' data-open='Read less'>Read more<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"reviews_col\">\n\t\t\t\t\t<div class=\"review_wrap\" style=\"background-color:#FFF1F1\">\n\t\t\t\t\t\t<div class=\"review_logo\">\n\t\t\t\t\t\t\t<div class=\"logo_wrap\" style=\"background-color:#FF8E8D\">\n\t\t\t\t\t\t\t\t<img class=\"img-responsive responsive--  wp-post-image\" title=\"logo image\" src = \"https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/11\/arvy-1.png\" \/>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_head\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"avatar\" style=\"background-image:url('https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/11\/florian-jauch.jpg')\">\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"title\">\n\t\t\t\t\t\t\t\t<div class=\"reviewer\">\n\t\t\t\t\t\t\t\t\tFlorian Jauch\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"date\">\n\t\t\t\t\t\t\t\t\tCo-Founder, Arvy AG\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_content\">\n\t\t\t\t\t\t\t<p>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.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"read_more\" style=\"opacity:0;pointer-events: none;\">\n\t\t\t\t\t\t\t<span href=\"#\" data-collapse='Read more' data-open='Read less'>Read more<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"reviews_col\">\n\t\t\t\t\t<div class=\"review_wrap\" style=\"background-color:#EBF7FC\">\n\t\t\t\t\t\t<div class=\"review_logo\">\n\t\t\t\t\t\t\t<div class=\"logo_wrap\" style=\"background-color:#57B9E3\">\n\t\t\t\t\t\t\t\t<img class=\"img-responsive responsive--  wp-post-image\" title=\"logo image\" src = \"https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/11\/brainie-1.png\" \/>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_head\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"avatar\" style=\"background-image:url('https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/11\/patrick-rissi.jpg')\">\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"title\">\n\t\t\t\t\t\t\t\t<div class=\"reviewer\">\n\t\t\t\t\t\t\t\t\tPatrick Rissi\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"date\">\n\t\t\t\t\t\t\t\t\tCo-Founder, Brainiegroup GmbH\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_content\">\n\t\t\t\t\t\t\t<p>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.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"read_more\" style=\"opacity:0;pointer-events: none;\">\n\t\t\t\t\t\t\t<span href=\"#\" data-collapse='Read more' data-open='Read less'>Read more<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t<style>\n\t\tsection.blog-section.company-review{\n\t\t\tpadding-left: 10%;\n\t\t\tpadding-right: 10%;\n\t\t}\n\t\t.blog-section.company-review .section-title{\n\t\t\tmargin-bottom: 0 !important;\n\t\t}\n\t\t.q_company_reviews{\n\t\t\tposition: relative;\n\t\t\tpadding: 0 30px;\n\t\t\tmargin-top: 4em;\n\t\t}\n\t\t.q_company_reviews .slick-list{\n\t\t\toverflow: hidden;\n\t\t}\n\t\t.q_company_reviews .slick-track{\n\t\t\tdisplay: flex;\n\t\t\tgrid-gap: 17px;\n\t\t}\n\t\t.q_company_reviews .slick-arrow{\n\t\t\tposition: absolute;\n\t\t\ttop: calc(50% - 50px);\n\t\t\ttransform: translateY(-50%);\n\t\t\tfont-size: 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article explains who is required to undergo which type of audit, what each one actually involves, how they compare side by side, and what growing companies need to know as they approach the legal thresholds.<\/p>\n","protected":false},"author":5,"featured_media":39428,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","q_post_updated_date":"2026-07-16","footnotes":""},"categories":[1,13],"tags":[],"class_list":["post-39425","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","category-buchhaltung"],"_links":{"self":[{"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/posts\/39425","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/comments?post=39425"}],"version-history":[{"count":26,"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/posts\/39425\/revisions"}],"predecessor-version":[{"id":39871,"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/posts\/39425\/revisions\/39871"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/media\/39428"}],"wp:attachment":[{"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/media?parent=39425"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/categories?post=39425"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/tags?post=39425"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}