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Reviews und spezialpruefungen

Reviews and Special Audits

Swiss corporate law includes numerous special audits in the context of capital and creditor protection, such as audits for incorporations with contributions in kind, audits for capital changes (capital increases, capital reductions), or audits under the merger law.

Legal special audits primarily serve creditor protection. Accordingly, legal special audits focus mainly on structural and capital changes of legal entities.

In the contractual relationship, i.e., outside of legal requirements, audits of control and risk management systems or compliance audits regarding organizational regulations are regularly required. Also conducted under contractual law are engagements for the preparation of financial information, budgets, and multi-year comparisons.

Business audits and reviews outside of the financial statement audit are gaining increasing importance due to the growing information needs of various stakeholders and interest groups.