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
  • Capital loss or over-indebtedness:
    In the event of a capital loss or over-indebtedness, an audit must be carried out from January 1, 2023
  • 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

New audit requirement from 2023


Audit obligation in the event of capital loss and over-indebtedness

In the event of a loss of half of the capital or excessive indebtedness, companies without an auditor must have their last annual accounts audited by a qualified auditor before they are approved by the general meeting. Without an audit report, general meeting resolutions on the annual accounts are invalid! The board of directors or management is responsible for appointing the auditor.
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Waiver of audit (opting-out) only possible for future financial years

From 2025, waiving audits (opting out) will only be possible for future financial years, and this must be registered with the commercial register before the start of the future financial year. The opting out can be refused if the registration is made too late. Immediate or even retroactive waiver of audits will no longer be permitted from 2025!

Examination of the opting-out by the tax authorities and transmission to the court

Legal entities with an opt-out that do not submit signed annual accounts within three months of the expiry of the relevant deadlines will in future be reported by the tax authorities to the commercial registry office. The commercial registry office will request that the opt-out be renewed. If the opt-out is not renewed, the commercial registry office will refer the matter to the court, which can lead to organizational deficiency proceedings or even the dissolution of the company!

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.

No more accounting disclosures

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

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 220 companies
  • Clear and fair costs
  • Audit experts with many years of experience
  • Solid quality assurance thanks to external review