Switzerland: Accounting and Audit

Swiss stock corporations with limited audit requirements may waive audits with shareholder consent through an "Opting-Out" mechanism. New regulations effective January 2025 restrict this waiver to future financial years only, prompting the Federal Commercial Registry Office to issue clarifying guidance on implementation procedures and timing requirements.

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...

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.

The Federal Commercial Registry has issued important clarifications on capital increases from freely disposable equity under Swiss law. This briefing examines the legal requirements, corporate procedures, and tax implications of converting existing equity into share capital, with particular focus on companies subject to limited audits or those that have opted out of auditing requirements.

As accountants, we're often the first to see when a client's business is heading toward trouble. Financial statements can reveal shrinking margins, declining cash flow...

Ausgliederung einer Beteiligung zum Verkehrswert, EXPERT FOCUS, Dezember 2025, S. 561 ff.