Limited or statutory audit?
In Switzerland, depending on the size of the company, a limited or statutory audit of the annual financial statements may be required, which strengthens the confidence of the stakeholders.
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Depending on the legal form, companies in Switzerland are required to prepare annual financial statements. Under certain conditions (OR 727 ff.), these must be audited by an auditor to ensure their accuracy. A distinction can generally be made between limited and full audits.
A full audit is required if two of the following criteria are met in two consecutive years:
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