Switzerland: Accounting and Audit

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Accounting law and audit law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve accounting and audit law from specialists working in this area every day.

A Turning Point For Fiduciary Accountability: PBM-Owned Rebate Aggregators In The Spotlight

In 2025, federal scrutiny of Pharmacy Benefit Managers (PBMs) has reached a level not seen before. What was once tolerated as opaque and self-serving practices is now the subject of a coordinated...

Switzerland Accounting

BI

Buchanan Ingersoll & Rooney PC

Hidden In Plain Sight – Financial Statement Manipulation

Financial statement manipulation, also known as earnings management or creative accounting, involves altering financial reports to present a distorted picture of a company's financial...

Switzerland Accounting

AM

Alvarez & Marsal

Swiss Accounting Regulations And Auditing Requirements

A number of clients and contacts ask for general details regarding Swiss accounting and audit requirements, and we have therefore provided the following summary.

Worldwide Accounting

DG

Dixcart Group Limited

ELDI-V Repealed From 1st January 2018 - PDF Invoices Now Qualify For The Deduction Of Input Tax

The Federal Council has repealed the Federal Department of Finance's (FDF) Ordinance on Electronic Data and Information (ElDI-V) of 11th December 2009 with effect from 1st January 2018.

Switzerland Accounting

PA

PrimeTax AG

Project Work In Lugano With Forensic Technology

Switzerland Accounting

D

Deloitte

New Accounting Law: Overview Of The Main Novelties

Switzerland Accounting

SW

Schellenberg Wittmer Ltd

Sarbanes-Oxley Will Make Little Difference

Switzerland Accounting

I

IMD

Delay In Challenging Biased Expert

Switzerland Accounting

TT

Tavernier Tschanz

Right To Have Witnesses Heard

Switzerland Accounting

TT

Tavernier Tschanz

An arbitrator must be independent from each party’s counsel, the limitation being that a party-appointed arbitrator may not derive a substantial portion of his income from a party’s counsel

Switzerland Accounting

TT

Tavernier Tschanz

Revised Swiss-French Tax Treaty

Switzerland Accounting

PC

Pricewaterhouse Coopers

VAT In Switzerland - An Update In The International Context

Switzerland Accounting

PC

Pricewaterhouse Coopers

News - Reform Of The Zug Cantonal Tax Law

Switzerland Accounting

PC

Pricewaterhouse Coopers

Update On The New Swiss-Us Income Tax Treaty

Switzerland Accounting

PC

Pricewaterhouse Coopers

Thoughts On The Contractual Impact Of Tariffs Under Swiss Law

Switzerland International

PA

Pestalozzi Attorneys at Law

NEWSLETTER Du 23 Juin Au 11 Juillet 2025 | N° 108

Switzerland Criminal

MB

Monfrini Bitton Klein

Venture Capital Comparative Guide

Switzerland Commercial

BK

Bär & Karrer

NEWSLETTER Du 12 Mai Au 23 Mai 2025 | N° 105

Switzerland Criminal

MB

Monfrini Bitton Klein

Swiss Federal Council Announces Counterproposal To New Responsible Business Initiative

Switzerland Commercial

BK

Bär & Karrer

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Audit

A Turning Point For Fiduciary Accountability: PBM-Owned Rebate Aggregators In The Spotlight

In 2025, federal scrutiny of Pharmacy Benefit Managers (PBMs) has reached a level not seen before. What was once tolerated as opaque and self-serving practices is now the subject of a coordinated...

Switzerland Accounting

BI

Buchanan Ingersoll & Rooney PC

Audits de la Cour des comptes de Genève: quels droits face à cet ovni procédural?

La présente contribution s'intéresse aux droits des entités auditées et des personnes physiques concernées par des audits de la Cour des comptes de Genève.

Switzerland Litigation

BK

Bär & Karrer

How To Prepare For A Tax Audit In Switzerland?

Tax audits are a fundamental component of Switzerland's tax compliance framework, ensuring that businesses adhere to tax laws and regulations.

Switzerland Tax

LL

LINDEMANNLAW

Swiss Accounting Regulations And Auditing Requirements

Worldwide Accounting

DG

Dixcart Group Limited

Swiss Banks In The Cloud - This Is How It Works (And How Not)

Switzerland Finance

VA

Vischer AG

Corporate Social Partnerships: Key Legal Aspects For Your Donor Program

Switzerland Commercial

LP

Logan & Partners

ELDI-V Repealed From 1st January 2018 - PDF Invoices Now Qualify For The Deduction Of Input Tax

Switzerland Accounting

PA

PrimeTax AG

New Accounting Law: Overview Of The Main Novelties

Switzerland Accounting

SW

Schellenberg Wittmer Ltd

Setting Up A Branch In Switzerland

Switzerland Commercial

Iv

Isabel von Fliedner, Avocate

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