{"id":40326,"date":"2026-09-23T10:28:17","date_gmt":"2026-09-23T08:28:17","guid":{"rendered":"https:\/\/www.nexova.ch\/?p=40326"},"modified":"2026-09-23T10:31:03","modified_gmt":"2026-09-23T08:31:03","slug":"revisionsstelle-switzerland-explained","status":"publish","type":"post","link":"https:\/\/www.nexova.ch\/en\/accounting\/revisionsstelle-switzerland-explained\/","title":{"rendered":"The Revisionsstelle Explained: What a Swiss Statutory Audit Body Does and When You Need One"},"content":{"rendered":"\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h1 class=\"blog-section-title\">The Revisionsstelle Explained: What a Swiss Statutory Audit Body Does and When You Need One<\/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\/09\/Butler-Cheese-Testing-1-edited.jpg\" alt=\"\" class=\"wp-image-40362\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Every Swiss AG and GmbH is required to have a<\/strong> <strong>Revisionsstelle<\/strong> <strong>(audit body) unless it has completed a valid opting-out.<\/strong> It sits alongside the general meeting and the board as one of the company&#8217;s governance bodies, and its job is to tell shareholders whether the accounts can be trusted.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This article explains what the Revisionsstelle is, what it examines, what its report actually says, who is qualified to hold the mandate, and how the body is appointed and replaced.<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Book a free initial consultation for your company\u2019s audit.<br><a href=\"https:\/\/www.nexova.ch\/en\/book-a-call\/\"><\/a><\/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\"><strong>The Revisionsstelle<\/strong> is a <strong>governance body<\/strong> of the company, elected by shareholders<\/span><\/li><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\">Every <strong>AG and GmbH<\/strong> needs one unless it has validly completed an <strong>opting-out<\/strong><\/span><\/li><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\">The <strong>CHF 20M \/ 40M and 250 FTE thresholds<\/strong> separate ordinary from limited audits<\/span><\/li><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\"><strong>Since 2023<\/strong>, the general meeting can only remove the auditor for <strong>good cause<\/strong><\/span><\/li><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\">Your <strong>bookkeeper<\/strong> generally cannot also act as your <strong>statutory audit body<\/strong><\/span><\/li><\/ul><\/div><div class=\"blog-content-list\"><h2 class=\"section-title\">Content<\/h2><ul class=\"content-lists\"><li class=\"content-list\">The Revisionsstelle Explained: What a Swiss Statutory Audit Body Does and When You Need One<\/li><li class=\"content-list\">Highlights &#038; content<\/li><li class=\"content-list\">What is a Revisionsstelle, and is it a company body?<\/li><li class=\"content-list\">Does my AG or GmbH need a Revisionsstelle?<\/li><li class=\"content-list\">What does a Revisionsstelle actually do?<\/li><li class=\"content-list\">What does an audit report contain?<\/li><li class=\"content-list\">Who can act as your audit body?<\/li><li class=\"content-list\">How is the Revisionsstelle appointed, and how do you change it?<\/li><li class=\"content-list\">Where Nexova fits in<\/li><li class=\"content-list\">FAQ<\/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 Revisionsstelle, and is it a company 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\/09\/Inspecting-cheese-1-edited.jpg\" alt=\"\" class=\"wp-image-40364\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The Revisionsstelle is an independent audit body that examines whether a company&#8217;s annual accounts comply with Swiss law and the company&#8217;s own articles of association.<\/strong> It is a governance organ of the company in the same sense as the general meeting and the board, not simply an external supplier, and it must be entered in the commercial register.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The legal basis sits in <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/en#art_727\" target=\"_blank\" rel=\"noopener\">Art. 727 ff. of the Swiss Code of Obligations<\/a>. Those provisions apply to the AG directly and are extended to the GmbH and the cooperative by reference. For readability, this article uses AG terminology throughout \u2014 the board (Verwaltungsrat) and the general meeting (Generalversammlung). For a GmbH, the equivalent bodies are the management (Gesch\u00e4ftsf\u00fchrung) and the shareholders&#8217; meeting (Gesellschafterversammlung); the same rules apply in both cases.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The Revisionsstelle reports to shareholders<\/strong>, not to management. The body exists to give shareholders, creditors and lenders an independent read on the numbers the board has produced.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The fiduciary or accountant who prepares your books and the Revisionsstelle that examines them are two different roles, and in most cases they cannot be the same firm. One produces the accounts; the other forms an opinion on them.<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Find out everything you need to know about our accounting service.<br><a href=\"https:\/\/www.nexova.ch\/en\/accounting\/\"><\/a><\/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\">Does my AG or GmbH need a Revisionsstelle?<\/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\/09\/Cheese-weighing-scale-1-edited.jpg\" alt=\"\" class=\"wp-image-40366\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>By default, every AG and GmbH must have its annual accounts examined through some form of audit.<\/strong> Under <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/en#art_727_a\" target=\"_blank\" rel=\"noopener\">Art. 727a para. 1 CO<\/a>, a company that does not meet the criteria for an ordinary audit must have a limited audit instead.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The three size thresholds determine which kind of audit applies.<\/strong> Under <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/en#art_727\" target=\"_blank\" rel=\"noopener\">Art. 727 para. 1 CO<\/a>, a company that exceeds two of the following three figures in two consecutive financial years is subject to an ordinary audit:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Total assets of CHF 20 million<\/li>\n\n\n\n<li>Revenue of CHF 40 million<\/li>\n\n\n\n<li>250 full-time equivalent positions on annual average<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>These figures have applied since 2012, when they replaced a much lower set (CHF 10 million, CHF 20 million and 50 FTE).<\/strong> The change moved a large number of mid-sized Swiss companies out of the ordinary audit regime and into the limited audit, which is why the <a href=\"https:\/\/www.nexova.ch\/en\/revision\/limited-audit\/\">limited audit<\/a> is now the norm for SMEs. For the complete picture of thresholds, audit types and opting-out, see our guide to <a href=\"https:\/\/www.nexova.ch\/en\/accounting\/accounting-what-is-an-audit-in-switzerland\/\">statutory audit in Switzerland<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A company with no more than ten full-time positions on annual average can waive the limited audit if every shareholder agrees.<\/strong> This is known as <strong>opting-out<\/strong>, and it is the only route out of an audit entirely. Since <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/en#art_727_a\" target=\"_blank\" rel=\"noopener\">1 January 2025<\/a>, that waiver applies only to future financial years and must be filed with the commercial register before the relevant year begins.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Under <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/en#art_727_a\" target=\"_blank\" rel=\"noopener\">Art. 727a para. 4 CO<\/a>, any single shareholder can demand a limited audit up to ten days before the general meeting. The general meeting must then elect a Revisionsstelle, even if every shareholder agreed to opt out the year before.<\/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 Revisionsstelle actually do?<\/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\/09\/Cheese-magnifying-glass-1-edited.jpg\" alt=\"\" class=\"wp-image-40368\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>In an<\/strong> <a href=\"https:\/\/www.nexova.ch\/en\/revision\/ordinary-audit\/\"><strong>ordinary audit<\/strong><\/a><strong>, the Revisionsstelle examines three things:<\/strong> whether the annual accounts comply with the law, the articles and the chosen reporting framework; whether the board&#8217;s proposal on the use of the balance sheet profit is lawful; and whether an internal control system (ICS) exists (<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/en#art_728_a\" target=\"_blank\" rel=\"noopener\">Art. 728a CO<\/a>).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>In a<\/strong> <a href=\"https:\/\/www.nexova.ch\/en\/revision\/limited-audit\/\"><strong>limited audit<\/strong><\/a> <strong>the question is framed negatively.<\/strong> Under <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/en#art_729_a\" target=\"_blank\" rel=\"noopener\">Art. 729a CO<\/a>, the auditor examines whether there is any evidence indicating that the accounts or the profit-allocation proposal fail to comply. The work is confined to inquiries, analytical procedures and appropriate detailed testing, and there is no requirement to examine the ICS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Only a licensed audit expert may perform an ordinary audit<\/strong>; a limited audit can be carried out by a licensed auditor holding a lower tier of qualification, a distinction covered in more detail later. For a full side-by-side comparison of the two audit types, see <a href=\"https:\/\/www.nexova.ch\/en\/accounting\/accounting-ordinary-vs-limited-audit-switzerland\/\">Ordinary vs Limited Audit in Switzerland<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>In neither case does the Revisionsstelle assess how well the business is being run.<\/strong> Both provisions state expressly that the board&#8217;s management of the company is not the subject of the audit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Two further duties apply outside the annual examination.<\/strong> Firstly, if the auditor identifies breaches of the law, the articles or the organisational regulations, it must report them in writing to the board, and material breaches are brought to the general meeting. Secondly, if the auditor discovers that the company is obviously over-indebted and the board fails to notify the court, the Revisionsstelle must do so itself.<\/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 does an audit report contain?<\/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\/09\/Cheese-Folio-1-edited.jpg\" alt=\"\" class=\"wp-image-40370\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>An ordinary audit produces two reports: a comprehensive report to the board, and a summary report to the general meeting. A limited audit produces only the summary report.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Under <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/en#art_728_b\" target=\"_blank\" rel=\"noopener\">Art. 728b CO<\/a>, <strong>an ordinary audit generates a comprehensive report to the board<\/strong> covering the accounting, the internal control system, and the conduct and outcome of the audit. Separately, the general meeting receives a summary report containing:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>An opinion on the result of the audit<\/li>\n\n\n\n<li>Confirmation of the audit expert&#8217;s independence<\/li>\n\n\n\n<li>The identity and professional qualifications of the person who led the audit<\/li>\n\n\n\n<li>A recommendation to approve the accounts with or without qualification, or to reject them<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A limited audit produces only the summary report to the general meeting<\/strong> (<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/en#art_729_b\" target=\"_blank\" rel=\"noopener\">Art. 729b CO<\/a>). It must additionally state that the audit was limited in nature, and disclose any involvement of the auditor in the bookkeeping or other services provided to the company. Both reports are signed by the person who led the audit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>An unqualified recommendation<\/strong> means the auditor found nothing to prevent approving the accounts as presented. <strong>A qualified recommendation<\/strong> flags a specific reservation but still allows approval, on the record. <strong>Rejection<\/strong> means the auditor found problems serious enough that the accounts shouldn&#8217;t be approved at all, which is uncommon in practice.<\/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 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\/09\/Butler-Cheese-1-edited.jpg\" alt=\"\" class=\"wp-image-40372\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The audit body must be licensed by the Federal Audit Oversight Authority (RAB) and independent of the company it audits.<\/strong> Anyone providing statutory audit services without a licence is acting unlawfully, and the licence status of any firm can be checked in the <a href=\"https:\/\/erab.rab-asr.ch\/#\/publicregister?lang=en\" target=\"_blank\" rel=\"noopener\">RAB public register<\/a>. At least one member of the Revisionsstelle must have their domicile, registered office or a registered branch in Switzerland.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Independence is governed by<\/strong> <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/en#art_728\" target=\"_blank\" rel=\"noopener\"><strong>Art. 728 CO<\/strong><\/a> <strong>for ordinary audits and<\/strong> <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/en#art_729\" target=\"_blank\" rel=\"noopener\"><strong>Art. 729 CO<\/strong><\/a> <strong>for limited audits.<\/strong> The <a href=\"https:\/\/www.nexova.ch\/en\/revision\/ordinary-audit\/\">ordinary audit<\/a> rules are strict: the audit expert cannot be involved in the bookkeeping at all. For a <a href=\"https:\/\/www.nexova.ch\/en\/revision\/limited-audit\/\">limited audit<\/a>, the same fiduciary firm can often handle both: under Art. 729 para. 2 CO, the auditor may assist with bookkeeping alongside the audit, provided appropriate organisational and personnel measures are in place to prevent the risk of the auditor auditing their own accounting work (for example, through appropriate internal separations). The auditor also cannot take on functions belonging to the board.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nexova routes the statutory audit to an established, independent partner firm regardless, which ensures a completely independent audit without having to rely on internal separation alone.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Zugelassener Revisor or Revisionsexperte: which do you need?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Swiss law recognises three licence categories, in ascending order:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Zugelassener Revisor (licensed auditor)<\/strong> may perform limited audits<\/li>\n\n\n\n<li><strong>Zugelassener Revisionsexperte (licensed audit expert)<\/strong> may perform ordinary audits and holds longer practical experience<\/li>\n\n\n\n<li><strong>Staatlich beaufsichtigtes Revisionsunternehmen (state-supervised audit firm)<\/strong> is required for ordinary audits of public companies (<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/en#art_727_b\" target=\"_blank\" rel=\"noopener\">Art. 727b para. 1 CO<\/a>)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>For a growing company, this is worth planning around.<\/strong> If you expect to cross the size thresholds within a few years, appointing an audit expert early avoids being forced into a change of audit body at the exact moment the audit becomes more demanding, with a new firm learning your business from scratch in its first ordinary audit year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A licence is also needed for one-off engagements<\/strong> that have nothing to do with the annual audit, including formation reports, capital increases and reductions, merger and demerger documentation, and the interim balance sheet required where over-indebtedness is suspected. A company that has opted out of the annual audit may still need a licensed auditor for these. Nexova&#8217;s <a href=\"https:\/\/www.nexova.ch\/en\/revision\/special-audits\/\">special audits services<\/a> cover exactly these kinds of one-off engagements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Practitioners who are not registered are known informally as<\/strong> <strong><em>Laienrevisoren<\/em><\/strong><strong>.<\/strong> They may only carry out reviews the law does not require, such as an informal examination for a company that has opted out but still wants a second pair of eyes on the accounts.<\/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\">How is the Revisionsstelle appointed, and how do you change it?<\/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\/09\/Cheese-handover-1-edited.jpg\" alt=\"\" class=\"wp-image-40374\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The general meeting elects the Revisionsstelle for a term of one to three financial years, and re-election is permitted.<\/strong> The term ends when the last set of accounts covered by it is approved (<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/en#art_730_a\" target=\"_blank\" rel=\"noopener\">Art. 730a para. 1 CO<\/a>). The appointment must then be entered in the commercial register.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Removing an auditor became harder in 2023.<\/strong> Under the revised <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/en#art_730_a\" target=\"_blank\" rel=\"noopener\">Art. 730a para. 4 CO<\/a>, the general meeting may now remove the Revisionsstelle only for good cause, and the reasons have to be disclosed in the notes to the annual accounts. Before the reform, shareholders could remove the auditor at will. The change was made to stop a company replacing an auditor who was asking uncomfortable questions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Resignations run in the other direction and are also disclosed.<\/strong> If the audit body resigns, it must inform the board of its reasons, and the board reports them to the next general meeting. In 2025 there were <a href=\"https:\/\/webmagazin.swissaccounting.org\/webmagazin\/abschaffung-des-rueckwirkenden-opting-out\" target=\"_blank\" rel=\"noopener\">516 deregistrations of this kind<\/a> in the commercial register, down from 652 the year before.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>For ordinary audits there is a rotation requirement.<\/strong> The individual leading the audit may hold the mandate for a maximum of seven years and must then step away from it for three years before returning (<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/en#art_730_a\" target=\"_blank\" rel=\"noopener\">Art. 730a para. 2 CO<\/a>).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Deregistering the audit body after an opting-out follows a two-step sequence.<\/strong> The waiver is registered first, effective from the start of the coming financial year, supported by the last approved accounts and the corresponding audit report. The Revisionsstelle is then removed only once the final year still subject to audit has been examined and approved. This also involves an update in the commercial register.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A company without an audit body when it is required to have one has an organisational deficiency under<\/strong> <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/en#art_731_b\" target=\"_blank\" rel=\"noopener\"><strong>Art. 731b CO<\/strong><\/a>, and the commercial register can refer the matter to the courts, which can appoint an auditor at the company&#8217;s expense or, as a last resort, dissolve the company. Since 2025, cantonal tax authorities must alert the register where a company has not filed accounts or appears no longer to meet the opting-out conditions.<\/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    <section class=\"wp-block-qweb-blog-conclusion blog-section conclusion\">\n        <div class=\"blog-section-wrap\">\n                            <h2 class=\"blog-section-title\">Where Nexova fits in<\/h2>\n            \n                            <figure class=\"wp-block-image size-large\"><picture class=\"nexova-team-picture\"><source media=\"(max-width: 767px)\" srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2026\/08\/Team_Services_Mobile_1018x623_S-1.jpg\" sizes=\"100vw\" \/><img decoding=\"async\" width=\"1080\" height=\"432\" src=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2026\/08\/Team_Services_Desktop_2080x832_S-1-1-1900x760.jpg\" class=\"nexova-team-img nexova-purple\" alt=\"Team_Services_Desktop_2080x832_S-1\" loading=\"lazy\" \/><\/picture><\/figure>\n            \n            <div class=\"blog-section-content\">\n\n<p class=\"wp-block-paragraph\"><strong>The Revisionsstelle is a governance body with its own legal duties<\/strong>, its own reporting obligations, and rules on appointment and removal that tightened in both 2023 and 2025.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Meeting your audit obligations begins with the state of your accounts themselves. <strong>Nexova keeps your books clean, digital and structured, which shortens the audit and keeps the fee down.<\/strong> We coordinate the statutory audit closely with an independent partner firm, so you get one cohesive process without having to manage two disconnected relationships yourself. We can also advise on whether an opting-out makes sense and how to register it within the current deadlines.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.nexova.ch\/en\/book-a-call\/\">Contact Nexova today<\/a> to talk through your audit obligations and how to prepare for them.<\/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>Can my fiduciary also be my Revisionsstelle?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"display:block\">For an ordinary audit, no, the audit expert cannot be involved in the bookkeeping at all. For a limited audit, yes, this is often possible: the same firm can prepare your accounts and also carry out the audit, provided a different person or team handles each task, with no crossover between the two.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>Do I need an audit expert, or is a licensed auditor enough?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">A licensed auditor (zugelassener Revisor) is sufficient for a limited audit, which covers the large majority of Swiss SMEs. A licensed audit expert (zugelassener Revisionsexperte) is required for an ordinary audit, and for certain <a href=\"https:\/\/www.nexova.ch\/en\/revision\/special-audits\/\">one-off engagements<\/a> such as capital reductions. If your company is approaching the size thresholds, appointing an audit expert in advance saves you a mandatory change later.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>What does a Revisionsstelle cost?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">Fees are almost always charged by the hour and depend on the size and complexity of the business, the quality of the accounting records, and whether the audit is limited or ordinary. Well-organised digital records reduce the hours required and therefore the fee. Nexova&#8217;s <a href=\"https:\/\/www.nexova.ch\/en\/revision\/\">audit services<\/a> are billed from CHF 250 per hour, with fixed-price packages available for certain well-defined special audits. Our article on <a href=\"https:\/\/www.nexova.ch\/en\/accounting\/audit-costs-switzerland\/\">audit costs in Switzerland<\/a> sets out realistic ranges and the factors that move them.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>What happens if we never appoint a Revisionsstelle?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">The company has an organisational deficiency, and the courts can appoint an auditor at its expense or, in persistent cases, order it dissolved. The practical consequences usually arrive first: banks, investors and buyers often refuse to accept unaudited accounts.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>How do I find out who a company&#8217;s Revisionsstelle is?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">It is a matter of public record. Search the company in the federal commercial register index at <a href=\"https:\/\/www.zefix.admin.ch\/en\/search\/entity\/welcome\" target=\"_blank\" rel=\"noopener\">Zefix<\/a>, where the registered audit body appears in the entry, along with any registered opting-out. This is a standard check in due diligence and creditworthiness assessments.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>Can we reverse an opting-out?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">Yes. The general meeting can simply resolve to appoint a Revisionsstelle again at any time. Separately, any single shareholder can force the same outcome by demanding a limited audit under Art. 727a para. 4 CO, up to ten days before a general meeting. Creditors have a further option: if a company no longer meets the conditions for its opting-out, they can ask a court to reverse the decision under Art. 731b para. 1 CO.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>Does the Revisionsstelle check tax compliance?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">No. The statutory audit examines whether the annual accounts comply with the law and the articles. It is not a tax audit, and it does not separately verify VAT or social security compliance. Serious errors in those areas may surface incidentally if they distort the accounts, but they are not what the auditor is engaged to look for.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>How is a Revisionsstelle different from internal audit?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">The Revisionsstelle is an external body appointed by shareholders to examine the annual accounts. <a href=\"https:\/\/www.nexova.ch\/en\/accounting\/internal-audit-switzerland\/\">Internal audit<\/a> (interne Revision) is a management function inside the organisation that reviews processes, risks and controls, and reports to the board or management. Swiss law&#8217;s audit obligation concerns the external statutory audit only.<\/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","protected":false},"excerpt":{"rendered":"<p>Every Swiss AG and GmbH is required to have a Revisionsstelle (audit body) unless it has completed a valid opting-out. It sits alongside the general meeting and the board as one of the company&#8217;s governance bodies, and its job is to tell shareholders whether the accounts can be trusted.<\/p>\n<p>This article explains what the Revisionsstelle is, what it examines, what its report actually says, who is qualified to hold the mandate, and how the body is appointed and replaced.<\/p>\n","protected":false},"author":5,"featured_media":40361,"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":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-40326","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting"],"_links":{"self":[{"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/posts\/40326","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=40326"}],"version-history":[{"count":10,"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/posts\/40326\/revisions"}],"predecessor-version":[{"id":40525,"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/posts\/40326\/revisions\/40525"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/media\/40361"}],"wp:attachment":[{"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/media?parent=40326"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/categories?post=40326"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/tags?post=40326"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}