{"id":41646,"date":"2026-11-11T13:19:27","date_gmt":"2026-11-11T11:19:27","guid":{"rendered":"https:\/\/www.nexova.ch\/?p=41646"},"modified":"2026-11-11T13:20:56","modified_gmt":"2026-11-11T11:20:56","slug":"limited-audit-definition-switzerland","status":"publish","type":"post","link":"https:\/\/www.nexova.ch\/en\/accounting\/limited-audit-definition-switzerland\/","title":{"rendered":"Limited Audit in Switzerland: Definition, Criteria and Process Explained"},"content":{"rendered":"\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h1 class=\"blog-section-title\">Limited Audit in Switzerland: Definition, Criteria and Process Explained<\/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\/11\/Goofy-Magnifying-Glass-1-edited-1900x760.jpg\" alt=\"\" class=\"wp-image-42168\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The limited audit is the statutory audit that applies to most Swiss AGs and GmbHs.<\/strong> It covers every company that is too small for an ordinary audit and has not waived the audit altogether. The auditor reviews the annual accounts and reports to shareholders, which gives owners, banks and investors a basic level of comfort.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In this article, we explain what a limited audit is and who needs one. We then cover what the auditor examines, how the process runs, what the report says and what it costs.<\/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\">A limited audit gives <strong>negative assurance<\/strong> on the accounts, not full confirmation.<\/span><\/li><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\">Companies below the <strong>ordinary audit thresholds<\/strong> need a limited audit unless they have <strong>opted out<\/strong>.<\/span><\/li><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\">Companies with <strong>up to 10 FTE<\/strong> can opt out with unanimous consent if no ordinary audit applies.<\/span><\/li><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\">The auditor relies on <strong>inquiries, analytical procedures and detail checks<\/strong>, not internal controls.<\/span><\/li><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\">The audit report must reach shareholders <strong>at least 20 days<\/strong> before the general meeting.<\/span><\/li><\/ul><\/div><div class=\"blog-content-list\"><h2 class=\"section-title\">Content<\/h2><ul class=\"content-lists\"><li class=\"content-list\">Limited Audit in Switzerland: Definition, Criteria and Process Explained<\/li><li class=\"content-list\">Highlights &#038; content<\/li><li class=\"content-list\">What is a limited audit in Switzerland, and what assurance does it give?<\/li><li class=\"content-list\">Who needs a limited audit in Switzerland, and who can waive it?<\/li><li class=\"content-list\">What does the auditor examine in a limited audit?<\/li><li class=\"content-list\">What are the steps of a limited audit?<\/li><li class=\"content-list\">What should you have ready for the auditor?<\/li><li class=\"content-list\">What does the audit report say, and what happens when the auditor finds problems?<\/li><li class=\"content-list\">What does a limited audit cost?<\/li><li class=\"content-list\">Ready to plan your limited audit?<\/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 limited audit in Switzerland, and what assurance does it give?<\/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\/11\/Goofy-Umbrella-1-edited-1900x760.jpg\" alt=\"\" class=\"wp-image-42170\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A limited audit is the mandatory review of the annual accounts for Swiss companies below the ordinary audit thresholds.<\/strong> The auditor (Revisionsstelle) does not positively confirm that the accounts are correct. The auditor reports only on facts that suggest a breach of the law or the articles of association in the accounts or in the board&#8217;s proposal on the use of profit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The legal basis is split across two articles.<\/strong> <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_727_a\" target=\"_blank\" rel=\"noopener\">Art. 727a OR<\/a> sets when a limited audit applies, and <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_729_a\" target=\"_blank\" rel=\"noopener\">Art. 729a OR<\/a> defines what it covers. Both are written for the AG. The GmbH follows the same rules through <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_818\" target=\"_blank\" rel=\"noopener\">Art. 818 OR<\/a>. This article uses AG terms throughout. For a GmbH, read managing directors (Gesch\u00e4ftsf\u00fchrung) for the board and members&#8217; meeting (Gesellschafterversammlung) for the general meeting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The comfort a limited audit gives is called negative assurance.<\/strong> The auditor does not positively affirm that the accounts are free of material errors. The auditor simply states that the limited work found nothing pointing to a breach. An ordinary audit gives positive assurance and <a href=\"https:\/\/www.nexova.ch\/en\/accounting\/accounting-ordinary-vs-limited-audit-switzerland\/\">tests much more<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A limited audit is also a different exercise from an<\/strong> <a href=\"https:\/\/www.nexova.ch\/en\/accounting\/internal-audit-switzerland\/\"><strong><\/strong><strong>internal audit<\/strong><\/a><strong>.<\/strong> It looks at the annual accounts for the shareholders and does not review processes inside the business.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The limited audit is the most common audit type in Switzerland.<\/strong> Recent <a href=\"https:\/\/auditorstats.ch\/docs\/Baettig_Opting-out_2026_1.pdf\" target=\"_blank\" rel=\"noopener\">audit market statistics<\/a> count about 91,600 audit mandates at the end of 2025, ordinary and limited together. Only public companies and companies above the size thresholds need an ordinary audit, so most of these mandates are limited audits.<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Find out everything you need to know about our limited audit service.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/revision\/limited-audit\/\">Explore our limited audit 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 needs a limited audit in Switzerland, and who can waive it?<\/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\/11\/Lady-waving-1-edited-1900x760.jpg\" alt=\"\" class=\"wp-image-42172\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Every AG and GmbH that does not need an ordinary audit must have a limited audit by default<\/strong> (<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_727_a\" target=\"_blank\" rel=\"noopener\">Art. 727a para. 1 OR<\/a>). This applies to all companies below the ordinary audit thresholds. A company can escape it only by opting out.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>An<\/strong> <a href=\"https:\/\/www.nexova.ch\/en\/revision\/ordinary-audit\/\"><strong><\/strong><strong>ordinary audit<\/strong><\/a> <strong>applies instead in three situations.<\/strong> <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_727\" target=\"_blank\" rel=\"noopener\">Art. 727 OR<\/a> lists them:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Public companies:<\/strong> companies with listed shares or outstanding bonds<\/li>\n\n\n\n<li><strong>Consolidated accounts:<\/strong> companies that must prepare group accounts<\/li>\n\n\n\n<li><strong>Size:<\/strong> companies that exceed two of three thresholds in two consecutive financial years<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The three size thresholds are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Total assets:<\/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>Staff:<\/strong> more than 250 full-time positions (full-time equivalents) on annual average<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Two examples show how the size test works:<\/strong> A company with CHF 25 million in total assets, CHF 30 million in revenue and 120 full-time positions exceeds only one threshold, so it stays in the limited audit. A company with CHF 25 million in total assets and CHF 45 million in revenue exceeds two. If it does so in two consecutive years, the ordinary audit applies to the second year&#8217;s accounts. Shareholders holding at least 10% of the share capital can also demand an ordinary audit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Small companies can waive the audit altogether.<\/strong> A company with no more than 10 full-time positions on annual average can <a href=\"https:\/\/www.nexova.ch\/en\/accounting\/accounting-what-is-an-audit-in-switzerland\/\">opt out<\/a> 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 OR<\/a> if all shareholders agree. This does not work if the company exceeds both the CHF 20 million total assets and CHF 40 million revenue thresholds in two consecutive years, because an ordinary audit is then required. A company that grows beyond 10 full-time positions loses the option as well. Even with an opt-out in place, any shareholder can still ask for a limited audit up to ten days before the general meeting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Since 1 January 2025, an opt-out works only for the future.<\/strong> Under the <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/oc\/2023\/628\/de\" target=\"_blank\" rel=\"noopener\">Federal Act on Combating Abusive Bankruptcy<\/a>, the waiver applies only to future financial years and must be filed with the commercial register before the year begins. Retroactive opt-outs are no longer possible.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The effect of this new rule on the market was immediate.<\/strong> <a href=\"https:\/\/auditorstats.ch\/docs\/Baettig_Opting-out_2026_1.pdf\" target=\"_blank\" rel=\"noopener\">Registered opt-outs fell significantly<\/a> from 2,154 in 2024 to 311 in the transition year 2025, before reaching 1,273 by mid-February 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The reform cuts against a long trend towards opting out.<\/strong> Since the opt-out became available, most small companies have chosen to waive the audit. The share of companies with an audit body fell from 57% at the end of 2007 to 16% at the end of 2024, with <a href=\"https:\/\/auditorstats.ch\/docs\/Baettig_Revisionsmarkt_2025_2.pdf\" target=\"_blank\" rel=\"noopener\">99% of new GmbHs and 92% of new AGs<\/a> waiving the audit from the start in 2024.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Opting out is a business decision as well as a cost saving.<\/strong> Banks, investors and larger customers sometimes ask for audited accounts regardless of the legal minimum. A company that expects to raise capital or take on credit should weigh that before it waives the audit.<\/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 the auditor examine in a limited 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\/11\/Binoculars_1-1-edited-1900x760.png\" alt=\"\" class=\"wp-image-42174\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The auditor looks for any sign that the annual accounts or the profit appropriation proposal breach the law or the articles of association.<\/strong> This is the test in <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_729_a\" target=\"_blank\" rel=\"noopener\">Art. 729a OR<\/a>. The annual accounts are the balance sheet, income statement and notes. The profit appropriation proposal is the board&#8217;s recommendation on how to use the balance sheet profit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The methods are deliberately limited.<\/strong> The law restricts the auditor to three kinds of procedure:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Inquiries:<\/strong> questions to management and staff about the accounts and key positions<\/li>\n\n\n\n<li><strong>Analytical procedures:<\/strong> comparisons with the prior year and with expectations, to spot unusual movements<\/li>\n\n\n\n<li><strong>Detail checks:<\/strong> appropriate tests of selected items where inquiries or analysis raise questions<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Several areas sit outside the scope.<\/strong> A limited audit does not include a review of the internal control system, confirmations from third parties, attendance at stock takes or a search for fraud. The auditor also does not assess how well management runs the business.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Independence rules are also lighter than in an ordinary audit.<\/strong> Under <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_729\" target=\"_blank\" rel=\"noopener\">Art. 729 OR<\/a>, the same firm undertaking the audit may <a href=\"https:\/\/www.nexova.ch\/en\/financial-accounting\/\">help with the bookkeeping<\/a> if it keeps the teams apart and guards against an auditor reviewing its own bookkeeping work. The report must disclose this involvement.<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Find out everything you need to know about our limited audit service.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/revision\/limited-audit\/\">Explore our limited audit 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 are the steps of a limited 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\/11\/Steps-golden-shoes-1-edited-1900x760.jpg\" alt=\"\" class=\"wp-image-42176\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A limited audit typically runs through the following steps and ends at the general meeting:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Appointment:<\/strong> The general meeting elects the audit body for one to three years (<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_730_a\" target=\"_blank\" rel=\"noopener\">Art. 730a OR<\/a>). The auditor needs a <a href=\"https:\/\/www.nexova.ch\/en\/accounting\/revisionsstelle-switzerland-explained\/\">licence<\/a> from the Federal Audit Oversight Authority (RAB).<\/li>\n\n\n\n<li><strong>Planning:<\/strong> Auditor and company agree contact persons, the document list and the deadlines.<\/li>\n\n\n\n<li><strong>Document hand-over:<\/strong> The company provides the annual accounts and supporting records.<\/li>\n\n\n\n<li><strong>Audit procedures:<\/strong> The auditor carries out inquiries, analytical procedures and detail checks, and follows up on open questions.<\/li>\n\n\n\n<li><strong>Report:<\/strong> The auditor issues the audit report to the general meeting.<\/li>\n\n\n\n<li><strong>Approval:<\/strong> Shareholders approve the accounts with the report in front of them.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The calendar is set by company law.<\/strong> The ordinary general meeting must take place within six months after the financial year ends (<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_699\" target=\"_blank\" rel=\"noopener\">Art. 699 para. 2 OR<\/a>). The annual report and the audit report must be available to shareholders at least 20 days beforehand (<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_699_a\" target=\"_blank\" rel=\"noopener\">Art. 699a para. 1 OR<\/a>). For a company with a calendar financial year, that means a general meeting by 30 June and a finished audit report by about 10 June.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>No statute sets how long the audit itself takes.<\/strong> The time depends on the quality of the bookkeeping, the complexity and volume of the company&#8217;s transactions, and how quickly documents arrive. Starting early leaves room for questions before the report deadline.<\/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 should you have ready for the auditor?<\/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\/11\/Opening-briefcase-1-edited-1900x760.jpg\" alt=\"\" class=\"wp-image-42178\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The audit moves fastest when the books are closed and the supporting records are complete before the auditor starts.<\/strong> A practical checklist:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Annual accounts:<\/strong> balance sheet, income statement and notes in draft<\/li>\n\n\n\n<li><strong>Ledgers:<\/strong> trial balance and general ledger<\/li>\n\n\n\n<li><strong>Bank and loans:<\/strong> year-end statements and loan agreements<\/li>\n\n\n\n<li><strong>Receivables and payables:<\/strong> open item lists with ageing<\/li>\n\n\n\n<li><strong>Fixed assets and inventory:<\/strong> registers and stock lists where relevant<\/li>\n\n\n\n<li><strong>Payroll and social security:<\/strong> reconciliations and year-end statements<\/li>\n\n\n\n<li><strong>VAT:<\/strong> filed returns and a reconciliation to the accounts<\/li>\n\n\n\n<li><strong>Minutes and contracts:<\/strong> board and shareholder minutes plus key contracts<\/li>\n\n\n\n<li><strong>Company documents:<\/strong> articles of association and a current commercial register extract<\/li>\n\n\n\n<li><strong>Prior year:<\/strong> the last audit report and any open points<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Late documents, bookkeeping gaps, missing receipts and unreconciled balances cause most audit delays.<\/strong> Each one adds hours to the audit, and more hours mean a <a href=\"https:\/\/www.nexova.ch\/en\/accounting\/audit-costs-switzerland\/\">higher fee<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.nexova.ch\/en\/financial-accounting\/\"><strong>Digital bookkeeping<\/strong><\/a> <strong>makes the hand-over easier.<\/strong> Records that already sit in one system can be shared quickly and searched by the auditor.<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Find out everything you need to know about our limited audit service.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/revision\/limited-audit\/\">Explore our limited audit 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 the audit report say, and what happens when the auditor finds problems?<\/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\/11\/man-reading-laptop-suit-1-edited-1900x760.jpg\" alt=\"\" class=\"wp-image-42180\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The audit report is a short summary report addressed to the general meeting.<\/strong> <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_729_b\" target=\"_blank\" rel=\"noopener\">Art. 729b OR<\/a> requires the report to cover four points:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Limited scope:<\/strong> a reference to the limited nature of the audit<\/li>\n\n\n\n<li><strong>Result:<\/strong> the auditor&#8217;s statement on the audit result, which is the negative assurance<\/li>\n\n\n\n<li><strong>Independence:<\/strong> confirmation of independence and any involvement in bookkeeping or other services<\/li>\n\n\n\n<li><strong>Lead auditor:<\/strong> the identity and qualification of the person who led the audit<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The lead auditor signs the report. There is no separate, more detailed report to the board, as there is in an ordinary audit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>If the auditor finds problems, the statement changes.<\/strong> The auditor can issue a &#8220;qualified statement&#8221; and describe the issue in the report. Shareholders and the board then decide how to respond before the accounts are approved.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>One finding triggers a legal duty on the side of the auditor.<\/strong> If the company is <a href=\"https:\/\/www.nexova.ch\/en\/tax-and-legal\/underbalance-capital-loss-over-indebtedness\/\">obviously over-indebted<\/a> and the board fails to notify the court, the auditor is obliged to do so (<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_729_c\" target=\"_blank\" rel=\"noopener\">Art. 729c OR<\/a>).<\/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 cost?<\/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\/11\/Magnifying-glass-money-1-edited-1900x760.jpg\" alt=\"\" class=\"wp-image-42182\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The cost of a limited audit depends mainly on company size and the state of the bookkeeping.<\/strong> Small companies with revenue up to about CHF 2 million typically pay CHF 3,000 to 5,000. Companies up to about CHF 10 million pay CHF 5,000 to 8,000, and larger SMEs pay roughly CHF 8,000 to 12,000. Hourly rates for audit work usually run between CHF 200 and 350.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>These ranges are indicative.<\/strong> Business complexity, transaction volume, how digital the accounting is and whether it is a first-year engagement all change the hours needed. For a more detailed breakdown of audit fees, see our <a href=\"https:\/\/www.nexova.ch\/en\/accounting\/audit-costs-switzerland\/\">audit costs guide<\/a>. For an overview of Nexova&#8217;s own audit fees, see our <a href=\"https:\/\/www.nexova.ch\/en\/price-calculator\/\">pricing page<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Clean bookkeeping is the best preparation.<\/strong> Nexova&#8217;s <a href=\"https:\/\/www.nexova.ch\/en\/accounting\/\">digital accounting services<\/a> keeps your records in order, which makes the documents an auditor asks for easier to produce.<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Find out everything you need to know about our limited audit service.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/revision\/limited-audit\/\">Explore our limited audit 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\">Ready to plan your limited audit?<\/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>A limited audit gives shareholders negative assurance on the annual accounts and applies to every AG and GmbH below the ordinary audit thresholds that has not opted out.<\/strong> The auditor works through inquiries, analytical procedures and detail checks, and the audit report has to reach shareholders at least 20 days before the general meeting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nexova helps Swiss startups and SMEs with their<\/strong> <a href=\"https:\/\/www.nexova.ch\/en\/revision\/limited-audit\/\"><strong><\/strong><strong>limited audit<\/strong><\/a><strong>.<\/strong> We act as your single point of contact for preparation and communication, while our independent audit partner carries out the audit itself. Companies that also use our digital <a href=\"https:\/\/www.nexova.ch\/en\/financial-accounting\/\">bookkeeping services<\/a> benefit further, because the records the auditor asks for are already in order. Need a different type of audit? We also arrange <a href=\"https:\/\/www.nexova.ch\/en\/revision\/special-audits\/\">special audits<\/a> for one-off events such as capital increases with contributions in kind, as part of our wider range of <a href=\"https:\/\/www.nexova.ch\/en\/revision\/\">audit services<\/a>. <a href=\"https:\/\/www.nexova.ch\/en\/book-a-call\/\">Contact Nexova today<\/a> to talk through your audit.<\/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>Is a limited audit mandatory for a GmbH?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"display:block\">Yes, unless the GmbH needs an ordinary audit or has validly opted out of the audit obligation entirely. The GmbH follows the same audit rules as the AG through <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_818\" target=\"_blank\" rel=\"noopener\">Art. 818 OR<\/a>.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>How long does a limited audit take?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">There is no fixed duration. The time depends on the quality of the bookkeeping, the complexity of the accounts and how quickly documents arrive. Plan so that the audit report is ready at least 20 days before the general meeting. For a more accurate view of your audit&#8217;s scope and timing, <a href=\"https:\/\/www.nexova.ch\/en\/book-a-call\/\">get in touch with Nexova<\/a>.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>What happens if the auditor finds errors in the annual accounts?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">The company is usually given the chance to correct them. Material errors that remain can lead to a qualified statement in the audit report, and an obvious over-indebtedness triggers the notification duty under <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_729_c\" target=\"_blank\" rel=\"noopener\">Art. 729c OR<\/a>.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>How many limited audits are there in Switzerland?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">Switzerland had about 91,600 audit mandates at the end of 2025, <a href=\"https:\/\/auditorstats.ch\/docs\/Baettig_Opting-out_2026_1.pdf\" target=\"_blank\" rel=\"noopener\">ordinary and limited together<\/a>. Most are limited audits, because only public companies and companies above the size thresholds need an ordinary audit.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>Who can perform a limited audit?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">A licensed auditor with an authorisation from the Federal Audit Oversight Authority (RAB) can perform the limited audit. A firm with a higher licence level (for example, a licensed audit expert) can also take the mandate, and a licensed auditor can lead it. The <a href=\"https:\/\/erab.rab-asr.ch\/#\/publicregister?lang=en\" target=\"_blank\" rel=\"noopener\">RAB register<\/a> shows who holds a licence, and the <a href=\"https:\/\/www.rab-asr.ch\/de\/faq\/revisionsunternehmen\" target=\"_blank\" rel=\"noopener\">RAB FAQ<\/a> explains the requirements.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>Can I waive the limited audit?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">Yes, a company can opt out of the limited audit with up to 10 full-time positions on annual average and the agreement of all shareholders, provided no ordinary audit is required, for example because it exceeds both the total assets and revenue thresholds. Since 2025 the waiver applies only to future financial years and must be filed with the commercial register before the year starts. Any shareholder can still ask for a limited audit up to ten days before the general meeting.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>What is the difference between a limited and an ordinary audit?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">An ordinary audit goes much deeper and gives positive assurance, while a limited audit gives only negative assurance. In an ordinary audit the auditor also checks that an internal control system exists (<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 OR<\/a>) and reports to the board in detail (<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_728_b\" target=\"_blank\" rel=\"noopener\">Art. 728b OR<\/a>).<br><br>The auditor&#8217;s qualification differs too. An ordinary audit needs a licensed audit expert (<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_727_b\" target=\"_blank\" rel=\"noopener\">Art. 727b OR<\/a>), while a licensed auditor is enough for a limited audit (<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_727_c\" target=\"_blank\" rel=\"noopener\">Art. 727c OR<\/a>). Our comparison of <a href=\"https:\/\/www.nexova.ch\/en\/accounting\/accounting-ordinary-vs-limited-audit-switzerland\/\">ordinary and limited audits<\/a> lists all the differences.<br><\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>Does the audit obligation apply to cooperatives and partnerships?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">It applies to cooperatives but not to partnerships. Cooperatives follow the AG audit rules (<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_906\" target=\"_blank\" rel=\"noopener\">Art. 906 para. 1 OR<\/a>), so a limited audit applies below the thresholds. An ordinary audit is also required if 10% of the members, members holding at least 10% of the share capital, or members with personal liability or an obligation to make additional contributions demand it (<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_906\" target=\"_blank\" rel=\"noopener\">Art. 906 para. 2 OR<\/a>).<br><br>General and limited partnerships and sole proprietorships have no statutory audit obligation under the Code of Obligations. Banks or investors may still ask for audited accounts.<br><\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>Do foundations and associations need an audit body?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">Foundations generally do, associations only in certain cases. The supreme foundation body appoints the audit body (<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/24\/233_245_233\/de#art_83_b\" target=\"_blank\" rel=\"noopener\">Art. 83b para. 1 CC<\/a>), and the AG rules apply accordingly. The supervisory authority can grant an exemption. Under the <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/2005\/592\/de\" target=\"_blank\" rel=\"noopener\">ordinance on foundation auditors<\/a>, this requires total assets below CHF 200,000 in two consecutive years, no public fundraising, and no need for an audit to give a reliable picture. Family and ecclesiastical foundations are exempt altogether (<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/24\/233_245_233\/de#art_87\" target=\"_blank\" rel=\"noopener\">Art. 87 para. 1bis CC<\/a>).<br><br>An association needs an ordinary audit if it exceeds two of three thresholds in two consecutive years: CHF 10 million in total assets, CHF 20 million in revenue or 50 full-time positions (<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/24\/233_245_233\/de#art_69_b\" target=\"_blank\" rel=\"noopener\">Art. 69b para. 1 CC<\/a>). A limited audit is required if a member with personal liability or an obligation to make additional contributions demands it. Otherwise the statutes and the members&#8217; meeting decide.<br><\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>Is the auditor liable for mistakes in the audit?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">Yes, the auditor is liable for damage caused by an intentional or negligent breach of duty. <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_755\" target=\"_blank\" rel=\"noopener\">Art. 755 OR<\/a> covers everyone involved in auditing the annual accounts, and the company, its shareholders and its creditors can claim. The risk exists even in a limited audit, although the scope is narrower.<br><br>Claims expire three years after the injured party learns of the damage, and in any case after ten years (<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/de#art_760\" target=\"_blank\" rel=\"noopener\">Art. 760 OR<\/a>). The audit does not replace the board&#8217;s own diligence: the company remains responsible for the accuracy of its accounts.<br><\/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:#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\/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\/themes\/Qweb\/Images\/profile-pic.png')\">\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\tFilip Henzler\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\tDirector Financiero, 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>InSphero AG, como empresa l\u00edder en modelos 3D in vitro, se ha beneficiado enormemente de los servicios contables de Nexova AG. El notable ahorro de costes del 35% en comparaci\u00f3n con la contabilidad interna, unido a la fiabilidad, rapidez y alta competencia de Nexova en Business Central y contabilidad han optimizado notablemente nuestros procesos. Recomendamos encarecidamente Nexova y sus servicios.<\/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\/themes\/Qweb\/Images\/profile-pic.png')\">\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\tCofundador, 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>Para nosotros, como startup EdTech, es muy importante que nuestro administrador sea tan digital y \u00e1gil como nosotros. Con Nexova AG, hemos encontrado el socio perfecto que puede apoyarnos activamente en nuestro crecimiento.<\/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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It covers every company that is too small for an ordinary audit and has not waived the audit altogether. The auditor reviews the annual accounts and reports to shareholders, which gives owners, banks and investors a basic level of comfort.<\/p>\n<p>In this article, we explain what a limited audit is and who needs one. 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