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 associates have declared that they do not want an audit

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

  • Foundations that have a balance sheet total of less than CHF 200,000.00 in two consecutive financial years can apply to be exempted from the audit obligation.

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 requested the limited audit

  • AGs, GmbHs, 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:
  • Revenue: CHF 40 million
    (Association: CHF 20 million)
  • Total assets: CHF 20 million
    (Association: CHF 10 million)
  • Annual average of full-time positions: 250
    (Club: 50)
  • or
  • The Company is required to prepare consolidated financial statements
  • or
  • The company is publicly traded or has outstanding bonds
  • or
  • Opting-up: The articles of association/AGM or 10% of the shareholders/partners have requested the ordinary revision

Advantages of the voluntary revision


Better Credit Conditions

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

Better bookkeeping and accounting

Proper bookkeeping is a prerequisite for a successful business. With a revision, errors can be detected and corrected in good 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 is identified

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

Your benefits with blueAUDIT GmbH as the auditor


Certified chartered accountants

The work is carried out entirely by licensed experts . Not from assistants at CHF 250.00 per hour as is usual in traditional auditing.

Clear and fair costs

Thanks to automation , the test is faster and 33% cheaper for you. The hourly rate is only CHF 215.00.

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

No more accounting disclosures

Because we are not involved in the accounting and are independent , there are no more unnecessary disclosures in your report.

No surcharge between January and March

In contrast to traditional auditing, we deliberately forego price surcharges in the high season (January to March).

Enough time for revisions

If the financial year ends on December 31 ends, the revision can be completed by June 30th. take place . The auditor can be changed at any time. There are no extra costs with us!

What does blueAUDIT GmbH offer you?


Limited Statutory Audit

CHF 1290

Full Statutory Audit

CHF 3440

Audit of Capital Contribution

CHF 400

Review as PS 910 / ISA

CHF 1075

Change of Legal Status

CHF 1075

Increase of Capital

CHF 1290

Payment of Capital

CHF 1290

Other Services

CHF 215

  • Auditor of more than 80 companies
  • Clear and fair costs
  • Audit experts with many years of experience
  • Solid quality assurance thanks to external inspection