Obligation to Statutory Audit and Requirements

No revision

Requirements in the year under review
  • Not more than 10 full-time positions on an annual average
  • The company is only obliged to carry out a limited audit
  • and
  • Opting-out: All shareholders or partners have declared the waiver of auditing

  • Sole proprietorships and partnerships (general and limited partnerships) are not obliged to be audited by an external auditor

  • Foundations which have a balance sheet total of less than CHF 200,000 in two consecutive financial years may be exempted from the auditing obligation upon application.

Limited Statutory Audit

Requirements in the year under review
  • More than 10 full-time positions on annual average
  • Requirements of the ordinary audit are not yet fulfilled
  • or
  • Opting-in: 1 shareholder has requested the limited audit

  • AG, GmbH, cooperatives and foundations are obliged to elect an auditor.

Full Statutory Audit

Requirements in the year under review
2 of the 3 threshold values were exceeded in the year under review and in the previous year:
  • Revenues: CHF 40 million
    (Association: CHF 20 million)
  • Balance sheet total: CHF 20 million
    (Association: CHF 10 million)
  • full-time jobs per year : 250
    (Association: 50)
  • or
  • The Company is required to prepare consolidated financial statements
  • or
  • The company is listed on the stock exchange or has outstanding bonds
  • or
  • Opting-up: The Articles of Association/GM or 10% of the shareholders/partners have requested the ordinary audit

Advantages of the voluntary revision


Better Credit Conditions

Because the audit of the financial statements gives more credibility, you will get better conditions for loans and mortgages from banks.

Better bookkeeping and accounting

Clean bookkeeping is a basic requirement for a successful business. With an audit, errors can be detected and corrected in time.

More Credibility and Security

An audited annual financial statement shows shareholders, suppliers, social security and tax authorities a greater degree of credibilityand security on.

Potential for improvement can be found

Auditors are able to better identify potential for improvement in your company. The bookkeeping and the internal control system are thus greatly improved.

Your advantages with blueAUDIT as auditors


Certified chartered accountants

The work is carried out entirely by experts with CPA. Not by assistants at CHF 250 per hour as common in the traditional auditing.

Clear and fair costs

Thanks to automation , the audit goes faster and is 33 % cheaper for you. The hourly rate is just 215 CHF.

More than an Audit Report! KPIs and Analysis for Free!

You will receive free KPI report about the financial condition of your organization with KPIs and analyzes

Not more audit disclosures due the accounting work

Because we don’t participate in accounting and are independent , there are no longer unnecessary disclosures in your report.

No more extra charge between January to March

Unlike traditional auditing, we avoid unnecessary surcharges in the Busy Season (January to March).

Audits with enough time

If the fiscal year ends on December 31, the audit can take place until June 30. of the same Year . The auditor can be replaced at any time. There are no extra costs with us!

What does blueAUDIT offer you?


Limited Statutory Audit

1290 Fr.

Full Statutory Audit

3440 Fr.

Audit of Capital Contribution

400 Fr.

Review as PS 910 / ISA

1075 Fr.

Change of Legal Status

1075 Fr.

Increase of Capital

1290 Fr.

Payment of Capital

1290 Fr.

Other Services

215 Fr.