{"id":39820,"date":"2026-08-11T11:10:38","date_gmt":"2026-08-11T09:10:38","guid":{"rendered":"https:\/\/www.nexova.ch\/?p=39820"},"modified":"2026-08-11T11:10:45","modified_gmt":"2026-08-11T09:10:45","slug":"accounting-what-is-an-audit-in-switzerland","status":"publish","type":"post","link":"https:\/\/www.nexova.ch\/en\/accounting\/accounting-what-is-an-audit-in-switzerland\/","title":{"rendered":"What Is a Statutory Audit in Switzerland? A Guide for SMEs and Startups"},"content":{"rendered":"\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h1 class=\"blog-section-title\">What Is a Statutory Audit in Switzerland? A Guide for SMEs and Startups<\/h1>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"2200\" height=\"880\" src=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2026\/08\/Boy-law-magnifying-glass-edited.jpg\" alt=\"\" class=\"wp-image-39828\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A statutory audit is the independent check of your company&#8217;s annual accounts required under Swiss law.<\/strong> But not every company needs one, and many can avoid it entirely. What applies to your company depends mainly on its size and structure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>This article explains<\/strong> what a statutory audit involves, who has to get one, and the difference between an ordinary and a limited audit. We&#8217;ll also look at when small companies can skip the audit entirely, what changed under the law in 2025, who&#8217;s allowed to act as your auditor, and how to keep the process efficient.<\/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-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\">A <strong>statutory audit<\/strong> is an independent check of a company&#8217;s annual accounts.<\/span><\/li><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\"><strong>Audit type<\/strong> depends on a company&#8217;s <strong>size and structure<\/strong>, not on its legal form.<\/span><\/li><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\"><strong>Ordinary audit<\/strong> applies above two of three limits: <strong>CHF 20M<\/strong> assets, <strong>40M<\/strong> sales, <strong>250<\/strong> FTE.<\/span><\/li><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\"><strong>Small firms<\/strong> with up to <strong>10 employees<\/strong> and unanimous shareholder consent can <strong>opt-out<\/strong>.<\/span><\/li><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\">Since <strong>2025<\/strong>, an opt-out counts only for <strong>future years<\/strong> and must be <strong>filed in advance<\/strong>.<\/span><\/li><\/ul><\/div><div class=\"blog-content-list\"><h2 class=\"section-title\">Content<\/h2><ul class=\"content-lists\"><li class=\"content-list\">What Is a Statutory Audit in Switzerland? A Guide for SMEs and Startups<\/li><li class=\"content-list\">Highlights &#038; content<\/li><li class=\"content-list\">What is a statutory audit in Switzerland?<\/li><li class=\"content-list\">Who is required to have an audit in Switzerland?<\/li><li class=\"content-list\">What is the difference between an ordinary and a limited audit?<\/li><li class=\"content-list\">Can you avoid the audit? Opting-out for small companies<\/li><li class=\"content-list\">Who can act as your audit body?<\/li><li class=\"content-list\">How can you keep the audit efficient and affordable?<\/li><li class=\"content-list\">How Nexova supports your audit<\/li><li class=\"content-list\">Glossary: Key audit terms at a glance<\/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 a statutory audit in Switzerland?<\/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\/08\/Boy-magnifying-glass-edited.jpg\" alt=\"\" class=\"wp-image-39829\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A statutory audit is the independent examination of a company&#8217;s annual financial statements<\/strong> by a licensed audit body (Revisionsstelle). Its purpose is to give shareholders, creditors, and other stakeholders <strong>reasonable assurance<\/strong> that the accounts present a reliable picture of the company&#8217;s position. Under<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/en#art_727\" target=\"_blank\" rel=\"noopener\"> Art. 727 and following of the Swiss Code of Obligations<\/a> (CO), this framework is mandatory for certain companies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The audit covers the balance sheet, the income statement, and the notes to the accounts.<\/strong> The auditor checks that these comply with Swiss accounting law and, in an ordinary audit, that adequate internal controls exist.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Your fiduciary or accountant prepares the books and financial statements, while the audit body reviews them independently.<\/strong> How strictly those roles must be separated depends on the audit type, which we cover below.<\/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\">Who is required to have an audit in Switzerland?<\/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\/08\/girl-calculator-checklist-edited.jpg\" alt=\"\" class=\"wp-image-39830\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The obligation depends on a company&#8217;s size and structure, not on its legal form.<\/strong> Corporations such as the AG, GmbH, and cooperative must have their annual accounts audited unless they qualify for an exemption. Associations and foundations also have audit obligations, though their rules follow a separate framework. By contrast, sole proprietorships and partnerships are generally not subject to a statutory audit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For companies that do fall under the rules, there are <strong>three possible outcomes<\/strong>: an ordinary audit, a limited audit, or a full waiver (opting-out).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A company must undergo an <strong>ordinary audit<\/strong> (ordentliche Revision) if it exceeds two of the following three thresholds in two consecutive financial years, based on the reporting year and the year immediately before it, per the<a href=\"https:\/\/www.rab-asr.ch\/de\/faq\/revisionsunternehmen\" target=\"_blank\" rel=\"noopener\"> Federal Audit Oversight Authority<\/a> (RAB):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Balance sheet total above CHF 20 million<\/li>\n\n\n\n<li>Turnover above CHF 40 million<\/li>\n\n\n\n<li>More than 250 full-time equivalents on annual average<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Certain types of companies always need an ordinary audit regardless of size<\/strong>: publicly traded companies, companies required to prepare consolidated accounts, and companies that contribute at least 20% of the assets or turnover of such a group. In addition, shareholders representing at least 10% of the share capital can demand an ordinary audit even where a limited audit would otherwise suffice. This last option is known as <strong>opting-up<\/strong>, and it is separate from opting-out.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Companies that stay below the ordinary-audit thresholds fall under the limited audit by default<\/strong>, unless they qualify to opt out entirely. For a full breakdown of the two audit types, see our comparison of the ordinary and limited audit.<\/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\">What is the difference between an ordinary and a limited 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\/08\/Shoes_1-edited.jpg\" alt=\"\" class=\"wp-image-39831\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>An ordinary audit <\/strong>is comprehensive and provides <strong>positive assurance<\/strong>, meaning the auditor actively confirms the accounts are correct. <strong>A limited audit (eingeschr\u00e4nkte Revision)<\/strong> is narrower, relies mainly on management inquiries and analytical procedures, and provides <strong>negative assurance<\/strong>, meaning the auditor confirms only that nothing came to their attention suggesting the accounts are wrong. Most Swiss SMEs fall under the limited audit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>An ordinary audit also requires more from the auditor.<\/strong> It requires the auditor to assess the company&#8217;s internal control system (ICS) and can only be undertaken by a licensed audit expert, so it takes more time and costs more. A limited audit involves fewer procedures, more relaxed independence requirements, and a faster turnaround.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The choice is not left to the company.<\/strong> Size and structure decide which audit applies, using the thresholds above. We cover assurance levels, procedures, and reporting differences in detail in the ordinary versus limited audit comparison.<\/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\">Can you avoid the audit? Opting-out for small companies<\/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\/08\/girl-covering-eyes-edited.jpg\" alt=\"\" class=\"wp-image-39832\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A company can waive the limited audit<\/strong>, a step called opting-out, if it has no more than 10 full-time equivalents on annual average, has not crossed the thresholds that would trigger a mandatory ordinary audit, and all shareholders or members consent. The waiver is then entered in the commercial register under<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/en#art_727_a\" target=\"_blank\" rel=\"noopener\"> Art. 727a CO<\/a>. This makes opting-out the default route for many startups and small owner-run companies: according to<a href=\"https:\/\/auditorstats.ch\/docs\/Baettig_Revisionsmarkt_2025_2.pdf\" target=\"_blank\" rel=\"noopener\"> market data from auditorstats.ch<\/a>, the share of potentially audit-obligated Swiss companies that actually have an audit body fell from 57% at the end of 2007 to just 16% by the end of 2024.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.fedlex.admin.ch\/eli\/oc\/2023\/628\/de\" target=\"_blank\" rel=\"noopener\"><strong>A significant change<\/strong><\/a><strong> took effect on 1 January 2025.<\/strong> Under the Federal Act on Combating Abusive Bankruptcy, retroactive opting-out is no longer possible. A waiver now applies only to future financial years and must be filed with the commercial register before that year begins, under<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/en#art_727_a\" target=\"_blank\" rel=\"noopener\"> Art. 727a CO<\/a>. The last approved annual accounts must accompany the filing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The effect on the market was immediate:<\/strong> registered opting-outs<a href=\"https:\/\/auditorstats.ch\/docs\/Baettig_Opting-out_2026_1.pdf\" target=\"_blank\" rel=\"noopener\"> fell by 86% in 2025<\/a>, from 2,154 to 311, and the number of audit mandates rose for the first time since 2008. Part of this is a timing effect, since waivers decided in 2025 only take effect from 2026, but even counting the roughly 1,300 opt-outs already filed for 2026, activity remains about a quarter below the previous year&#8217;s level.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>In practice, this removes a route companies previously used.<\/strong> Before 2025, a company could declare a waiver after its financial year had already closed, sometimes after a difficult audit. That option is gone. Opting-out at the point of incorporation, however, remains available, so a new company can start without an audit body from day one if the conditions are met. This is the norm rather than the exception: in 2024,<a href=\"https:\/\/auditorstats.ch\/docs\/Baettig_Revisionsmarkt_2025_2.pdf\" target=\"_blank\" rel=\"noopener\"> 99% of newly founded GmbHs and 92% of new AGs<\/a> waived the audit at incorporation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Deciding whether to opt out is not always obvious.<\/strong> Banks, investors, and some business partners may still expect audited accounts even when the law does not require them. Nexova advises founders on whether a waiver serves their interests and handles the commercial register filing where it does.<\/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\">Who can act as your audit body?<\/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\/08\/boy-call-center-edited.jpg\" alt=\"\" class=\"wp-image-39833\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The audit body (Revisionsstelle) must be independent of the company and licensed by the RAB.<\/strong> A limited audit requires a licensed auditor (zugelassener Revisor), while an ordinary audit requires the higher qualification of a licensed audit expert (zugelassener Revisionsexperte). The<a href=\"https:\/\/erab.rab-asr.ch\/#\/publicregister?lang=en\" target=\"_blank\" rel=\"noopener\"> register of licensed providers<\/a> is public.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Independence rules set clear limits on who can do the work.<\/strong> For an ordinary audit, the audit body may not take part in the company&#8217;s bookkeeping at all. For a limited audit, the auditor may assist with bookkeeping or provide other services only where safeguards rule out any risk of the firm reviewing its own work. As a result, the firm that keeps your books usually cannot also serve as your statutory auditor without a proper separation of roles.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nexova handles this in practice by keeping the two roles cleanly separated.<\/strong> Nexova prepares your accounts so they are audit-ready and works with an independent, established audit firm for the audit itself, giving you a single, coordinated process.<\/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 can you keep the audit efficient and affordable?<\/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\/08\/Magnifying-glass-money-edited.jpg\" alt=\"\" class=\"wp-image-39834\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The single biggest cost driver is the state of your bookkeeping.<\/strong> Clean, complete, and well-documented accounts mean fewer auditor hours, fewer follow-up questions, and a lower final fee. Disorganised records have the opposite effect.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>As a rough estimate, a limited audit for a straightforward SME typically falls in the range of CHF 3,000 to 12,000<\/strong>, though the figure varies with the quality of the records and the complexity of the business. We break down the drivers in detail in our <a href=\"https:\/\/www.nexova.ch\/en\/accounting\/audit-costs-switzerland\/\">guide to audit costs in Switzerland<\/a>. Nexova keeps client accounts organised and up to date year-round, which reduces the hours an auditor needs and lowers the final fee.<\/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 your audit<\/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\"><strong>A statutory audit is not only a legal duty.<\/strong> Done well, it signals reliability to banks, investors, and partners, and it surfaces issues while they are still small.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nexova helps Swiss startups and SMEs get their audit questions right.<\/strong> We check whether you&#8217;re subject to an audit, advise on opting-out where it applies, and prepare audit-ready accounts in coordination with an independent audit firm. Our digital-first approach keeps your books in order year-round, so the audit stays short, predictable, and cost-transparent.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Contact Nexova today<\/strong> for expert guidance on your audit obligations and how to meet them efficiently.<\/p>\n\n<\/div>\n        <\/div>\n    <\/section>\n    \n\n\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h2 class=\"blog-section-title\">Glossary: Key audit terms at a glance<\/h2>\n<ul class=\"wp-block-list\">\n<li><strong>Revisionsstelle (audit body):<\/strong> the independent, licensed party that examines the annual accounts.<\/li>\n\n\n\n<li><strong>RAB (Federal Audit Oversight Authority):<\/strong> the state body that licenses and supervises auditors.<\/li>\n\n\n\n<li><strong>Zugelassener Revisor (licensed auditor):<\/strong> qualified to lead a limited audit.<\/li>\n\n\n\n<li><strong>Revisionsexperte (licensed audit expert):<\/strong> qualified to lead an ordinary audit; the higher of the two licenses.<\/li>\n\n\n\n<li><strong>Ordentliche Revision (ordinary audit):<\/strong> the comprehensive audit that gives positive assurance.<\/li>\n\n\n\n<li><strong>Eingeschr\u00e4nkte Revision (limited audit):<\/strong> the lighter audit that gives negative assurance.<\/li>\n\n\n\n<li><strong>Internal control system (internes Kontrollsystem, ICS):<\/strong> the set of controls a company runs to ensure reliable reporting; reviewed in an ordinary audit.<\/li>\n\n\n\n<li><strong>Opting-out:<\/strong> waiving the limited audit entirely.<\/li>\n\n\n\n<li><strong>Opting-up:<\/strong> voluntarily choosing, or being required by qualifying shareholders, to undergo an ordinary audit.<\/li>\n\n\n\n<li><strong>Opting-in:<\/strong> returning to a limited audit after previously opting-out.<\/li>\n\n\n\n<li><strong>Organisationsmangel (organizational deficiency):<\/strong> the legal shortfall that arises when a company lacks a legally required body, such as an audit body.<\/li>\n\n\n\n<li><strong>Handelsregister (commercial register):<\/strong> where audit-related filings, such as opt-out waivers and audit body appointments, are recorded.<\/li>\n<\/ul>\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-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 every AG or GmbH need an audit?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"display:block\"><strong>No.<\/strong> A corporation can waive the limited audit if it has no more than 10 full-time equivalents on annual average and every shareholder agrees. Larger companies, and those that meet the ordinary-audit criteria, cannot opt-out.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>Do startups need an ordinary audit?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\"><strong>Almost never in their early years.<\/strong> An ordinary audit applies only above the size thresholds, which most startups are far below. A young company will typically fall under the limited audit or, if it qualifies and chooses to, opt-out entirely.<\/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=\"\"><strong>Generally not without a clear separation of roles.<\/strong> Independence rules prevent a firm from auditing accounts it prepared, strictly so for ordinary audits and under safeguards for limited ones. Nexova handles the preparation and works with an independent audit firm for the audit itself.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>What happens if I ignore the audit obligation?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\"><strong>Failing to appoint a required audit body creates an organizational deficiency<\/strong> under<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/en#art_731_b\" target=\"_blank\" rel=\"noopener\"> Art. 731b CO<\/a>. The commercial register can refer the matter to a court, which may order measures up to liquidation. Since 2025, tax authorities also report companies that lack an audit body and fail to file their accounts, which can trigger these steps.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>How is a statutory audit different from an internal audit?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\"><strong>A statutory audit is an external, legally required check of the annual accounts.<\/strong> An internal audit (interne Revision) is a voluntary management function that reviews a company&#8217;s own processes and controls throughout the year. We explain the second in our guide to the <a href=\"https:\/\/www.nexova.ch\/en\/accounting\/internal-audit-switzerland\/\">internal audit in Switzerland<\/a>.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>What does a limited audit cost?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\"><strong>It depends mainly on the size of the company and the quality of its bookkeeping<\/strong>, with well-kept digital records producing the lowest fees. See our detailed guide to <a href=\"https:\/\/www.nexova.ch\/en\/accounting\/audit-costs-switzerland\/\">audit costs in Switzerland<\/a> for the ranges and drivers.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>What is the difference between opting-up and opting-in?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\"><strong>Opting-up<\/strong> means a company voluntarily choosing, or being required by qualifying shareholders holding at least 10% of the share capital, to have an ordinary audit even though it would otherwise only need a limited one. <strong>Opting-in<\/strong> means a company that previously opted out of any audit submitting again to a limited 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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