{"id":19085,"date":"2025-01-21T08:45:35","date_gmt":"2025-01-21T08:45:35","guid":{"rendered":"https:\/\/bcmauditadvisory.ch\/betanew\/?page_id=19085"},"modified":"2025-03-28T21:14:35","modified_gmt":"2025-03-28T21:14:35","slug":"services","status":"publish","type":"page","link":"https:\/\/bcmauditadvisory.ch\/en\/services\/","title":{"rendered":"Services v1"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><div  class=\"vc_row vc-row-wrapper services_main_row full_width_content vc_custom_1738836347823\" data-parallax_sense=\"30\"><div class=\"wpb_row row\" >\n\t<div class=\"six dfd_col-tabletop-6 dfd_col-laptop-6 dfd_col-mobile-12 dfd_col-tablet-12 services_col_1 columns vc-column-extra-class-6a1b6763129bc vc_custom_1738836369378\" data-parallax_sense=\"30\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"30\" data-normal_resolution=\"1024\" data-normal_size=\"30\" data-tablet_resolution=\"800\" data-tablet_size=\"30\" data-mobile_resolution=\"480\" data-mobile_size=\"30\" style=\"height: 30px;\"><\/div><div class=\"dfd-heading-shortcode\"><div class=\"dfd-heading-module-wrap  text-left style_01 dfd-heading-6a1b676312c46 dfd-disable-resposive-headings\" id=\"dfd-heading-6a1b676312c46\" ><div class=\"inline-block\"><div class=\"dfd-heading-module\"><h2 class=\"widget-title dfd-title\" style=\"letter-spacing: -3px; \"><\/p>\n<h4>Examination of special processes<\/h4>\n<p><\/h2><\/div><\/div><\/div><script type=\"text\/javascript\">\r\n\t\t\t\t\t\t\t\t\t(function($) {\r\n\t\t\t\t\t\t\t\t\t\t$(\"head\").append(\"<style>.dfd-heading-6a1b676312c46.dfd-heading-module-wrap .dfd-heading-module .dfd-heading-delimiter {margin-top:10px;margin-bottom:10px;}@media (max-width: 1279px) and (min-width: 1024px){.dfd-heading-6a1b676312c46 .dfd-title{font-size: 40px !important;line-height: 40px !important;}}@media (max-width: 799px){.dfd-heading-6a1b676312c46 .dfd-title{font-size: 26px !important;line-height: 28px !important;}}<\/style>\");\r\n\t\t\t\t\t\t\t\t\t})(jQuery);\r\n\t\t\t\t\t\t\t\t<\/script><\/div>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p class=\"p1\">In the various business cycles, from formation to merger or liquidation, legally required or voluntary special audits may become necessary in the contractual relationship.<\/p>\n<p class=\"p1\">Whether it concerns formation and capital increase audits, capital reductions, liquidations, or complex restructurings under the merger law \u2013 we are here to support you with our extensive experience and expertise.<\/p>\n<p class=\"p3\">In addition, we also conduct special audits for relocations, revaluations, and interim financial statements, and assist you in complying with legal requirements.<\/p>\n\n\t\t<\/div> \n\t<\/div> <div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"30\" data-normal_resolution=\"1024\" data-normal_size=\"30\" data-tablet_resolution=\"800\" data-tablet_size=\"30\" data-mobile_resolution=\"480\" data-mobile_size=\"30\" style=\"height: 30px;\"><\/div><div class=\"dfd-heading-shortcode\"><div class=\"dfd-heading-module-wrap  text-left style_01 dfd-heading-6a1b67631325a dfd-disable-resposive-headings\" id=\"dfd-heading-6a1b67631325a\" ><div class=\"inline-block\"><div class=\"dfd-heading-module\"><h2 class=\"widget-title dfd-title\" style=\"letter-spacing: -3px; \"><\/p>\n<h4><span class=\"s2\"><b>Formation, transformation, and capital increase audits.<\/b><\/span><\/h4>\n<p><\/h2><\/div><\/div><\/div><script type=\"text\/javascript\">\r\n\t\t\t\t\t\t\t\t\t(function($) {\r\n\t\t\t\t\t\t\t\t\t\t$(\"head\").append(\"<style>.dfd-heading-6a1b67631325a.dfd-heading-module-wrap .dfd-heading-module .dfd-heading-delimiter {margin-top:10px;margin-bottom:10px;}@media (max-width: 1279px) and (min-width: 1024px){.dfd-heading-6a1b67631325a .dfd-title{font-size: 40px !important;line-height: 40px !important;}}@media (max-width: 799px){.dfd-heading-6a1b67631325a .dfd-title{font-size: 32px !important;line-height: 32px !important;}}<\/style>\");\r\n\t\t\t\t\t\t\t\t\t})(jQuery);\r\n\t\t\t\t\t\t\t\t<\/script><\/div>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p class=\"p1\">In the case of a qualified formation, an auditor is required to confirm that the assets contributed to the company are of value. This is often the case when expanding your company, such as converting a sole proprietorship into a GmbH (limited liability company) or a GmbH into a stock corporation. The same applies to a qualified capital increase, especially in the case of non-cash contributions and the release through offsetting.<\/p>\n<ul>\n<li>Qualified formations or capital increases through<\/li>\n<li>Non-cash contributions.<\/li>\n<li>Release through offsetting<\/li>\n<li>Conversion of equity capital<\/li>\n<li>Subsequent release<\/li>\n<li>Special benefits in formation or capital increase<\/li>\n<li>Ordinary and conditional capital increases<\/li>\n<\/ul>\n\n\t\t<\/div> \n\t<\/div> <div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"30\" data-normal_resolution=\"1024\" data-normal_size=\"30\" data-tablet_resolution=\"800\" data-tablet_size=\"30\" data-mobile_resolution=\"480\" data-mobile_size=\"30\" style=\"height: 30px;\"><\/div><div class=\"dfd-heading-shortcode\"><div class=\"dfd-heading-module-wrap  text-left style_01 dfd-heading-6a1b67631362c dfd-disable-resposive-headings\" id=\"dfd-heading-6a1b67631362c\" ><div class=\"inline-block\"><div class=\"dfd-heading-module\"><h2 class=\"widget-title dfd-title\" style=\"letter-spacing: -3px; \"><\/p>\n<h4>Audits under the Merger Act<\/h4>\n<p><\/h2><\/div><\/div><\/div><script type=\"text\/javascript\">\r\n\t\t\t\t\t\t\t\t\t(function($) {\r\n\t\t\t\t\t\t\t\t\t\t$(\"head\").append(\"<style>.dfd-heading-6a1b67631362c.dfd-heading-module-wrap .dfd-heading-module .dfd-heading-delimiter {margin-top:10px;margin-bottom:10px;}@media (max-width: 1279px) and (min-width: 1024px){.dfd-heading-6a1b67631362c .dfd-title{font-size: 40px !important;line-height: 40px !important;}}@media (max-width: 799px){.dfd-heading-6a1b67631362c .dfd-title{font-size: 32px !important;line-height: 32px !important;}}<\/style>\");\r\n\t\t\t\t\t\t\t\t\t})(jQuery);\r\n\t\t\t\t\t\t\t\t<\/script><\/div>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>We offer comprehensive audit services under the Merger Act, including mergers, demergers, transformations, and asset transfers.<\/p>\n<ul>\n<li>Merger<\/li>\n<li>Demerger<\/li>\n<li>Transformation<\/li>\n<li>Asset transfer<\/li>\n<\/ul>\n\n\t\t<\/div> \n\t<\/div> <div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"30\" data-normal_resolution=\"1024\" data-normal_size=\"30\" data-tablet_resolution=\"800\" data-tablet_size=\"30\" data-mobile_resolution=\"480\" data-mobile_size=\"30\" style=\"height: 30px;\"><\/div><div class=\"dfd-heading-shortcode\"><div class=\"dfd-heading-module-wrap  text-left style_01 dfd-heading-6a1b6763139d1 dfd-disable-resposive-headings\" id=\"dfd-heading-6a1b6763139d1\" ><div class=\"inline-block\"><div class=\"dfd-heading-module\"><h2 class=\"widget-title dfd-title\" style=\"letter-spacing: -3px; \"><\/p>\n<h4>Other special audits<\/h4>\n<p><\/h2><\/div><\/div><\/div><script type=\"text\/javascript\">\r\n\t\t\t\t\t\t\t\t\t(function($) {\r\n\t\t\t\t\t\t\t\t\t\t$(\"head\").append(\"<style>.dfd-heading-6a1b6763139d1.dfd-heading-module-wrap .dfd-heading-module .dfd-heading-delimiter {margin-top:10px;margin-bottom:10px;}@media (max-width: 1279px) and (min-width: 1024px){.dfd-heading-6a1b6763139d1 .dfd-title{font-size: 40px !important;line-height: 40px !important;}}@media (max-width: 799px){.dfd-heading-6a1b6763139d1 .dfd-title{font-size: 32px !important;line-height: 32px !important;}}<\/style>\");\r\n\t\t\t\t\t\t\t\t\t})(jQuery);\r\n\t\t\t\t\t\t\t\t<\/script><\/div>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p class=\" translation-block\">Audit for Relocation of Registered Office to Switzerland\nAudit for Relocation of a Swiss Company\u2019s Registered Office Abroad\nAudit for Revaluation to Eliminate a Capital Deficiency\nAudit of an Interim Balance Sheet at Going Concern and Disposal Values\nAudit of Non-Financial Information<\/p>\n\n\t\t<\/div> \n\t<\/div> <div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"30\" data-normal_resolution=\"1024\" data-normal_size=\"30\" data-tablet_resolution=\"800\" data-tablet_size=\"30\" data-mobile_resolution=\"480\" data-mobile_size=\"30\" style=\"height: 30px;\"><\/div><div class=\"dfd-heading-shortcode\"><div class=\"dfd-heading-module-wrap  text-left style_01 dfd-heading-6a1b676313dcd dfd-disable-resposive-headings\" id=\"dfd-heading-6a1b676313dcd\" ><div class=\"inline-block\"><div class=\"dfd-heading-module\"><h2 class=\"widget-title dfd-title\" style=\"letter-spacing: -3px; \"><\/p>\n<h4>Special audit<\/h4>\n<p><\/h2><\/div><\/div><\/div><script type=\"text\/javascript\">\r\n\t\t\t\t\t\t\t\t\t(function($) {\r\n\t\t\t\t\t\t\t\t\t\t$(\"head\").append(\"<style>.dfd-heading-6a1b676313dcd.dfd-heading-module-wrap .dfd-heading-module .dfd-heading-delimiter {margin-top:10px;margin-bottom:10px;}@media (max-width: 1279px) and (min-width: 1024px){.dfd-heading-6a1b676313dcd .dfd-title{font-size: 40px !important;line-height: 40px !important;}}@media (max-width: 799px){.dfd-heading-6a1b676313dcd .dfd-title{font-size: 32px !important;line-height: 32px !important;}}<\/style>\");\r\n\t\t\t\t\t\t\t\t\t})(jQuery);\r\n\t\t\t\t\t\t\t\t<\/script><\/div>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>We conduct special audits under corporate law in accordance with Art. 697 of the Swiss Code of Obligations (OR) to ensure that all shareholder rights are upheld and potential irregularities are uncovered.<\/p>\n\n\t\t<\/div> \n\t<\/div> <div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"30\" data-normal_resolution=\"1024\" data-normal_size=\"30\" data-tablet_resolution=\"800\" data-tablet_size=\"30\" data-mobile_resolution=\"480\" data-mobile_size=\"30\" style=\"height: 30px;\"><\/div><div class=\"dfd-heading-shortcode\"><div class=\"dfd-heading-module-wrap  text-left style_01 dfd-heading-6a1b6763141b2 dfd-disable-resposive-headings\" id=\"dfd-heading-6a1b6763141b2\" ><div class=\"inline-block\"><div class=\"dfd-heading-module\"><h2 class=\"widget-title dfd-title\" style=\"letter-spacing: -3px; \"><\/p>\n<h4>Limited Statutory Examination<\/h4>\n<p><\/h2><\/div><\/div><\/div><script type=\"text\/javascript\">\r\n\t\t\t\t\t\t\t\t\t(function($) {\r\n\t\t\t\t\t\t\t\t\t\t$(\"head\").append(\"<style>.dfd-heading-6a1b6763141b2.dfd-heading-module-wrap .dfd-heading-module .dfd-heading-delimiter {margin-top:10px;margin-bottom:10px;}@media (max-width: 1279px) and (min-width: 1024px){.dfd-heading-6a1b6763141b2 .dfd-title{font-size: 40px !important;line-height: 40px !important;}}@media (max-width: 799px){.dfd-heading-6a1b6763141b2 .dfd-title{font-size: 32px !important;line-height: 32px !important;}}<\/style>\");\r\n\t\t\t\t\t\t\t\t\t})(jQuery);\r\n\t\t\t\t\t\t\t\t<\/script><\/div>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>Companies that do not meet the criteria for a ordinary audit but employ more than 10 full-time staff on average per year are subject to a limited statutory examination.<\/p>\n<p>The limited audit is a unique Swiss regulation for the examination of small and medium-sized enterprises, in which the scope and depth of audit procedures are significantly less extensive compared to a statutory (ordinary) audit.<\/p>\n<p>In a limited audit, the review primarily focuses on inquiries, analytical audit procedures, and reasonable detailed tests\u2028.<\/p>\n<p>Unlike a statutory audit, a limited audit does not include procedures such as examining the existence of an internal control system, inventory observations, or obtaining third-party confirmations.<\/p>\n\n\t\t<\/div> \n\t<\/div> <div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"30\" data-normal_resolution=\"1024\" data-normal_size=\"30\" data-tablet_resolution=\"800\" data-tablet_size=\"30\" data-mobile_resolution=\"480\" data-mobile_size=\"30\" style=\"height: 30px;\"><\/div><div class=\"dfd-heading-shortcode\"><div class=\"dfd-heading-module-wrap  text-left style_01 dfd-heading-6a1b67631457e dfd-disable-resposive-headings\" id=\"dfd-heading-6a1b67631457e\" ><div class=\"inline-block\"><div class=\"dfd-heading-module\"><h2 class=\"widget-title dfd-title\" style=\"letter-spacing: -3px; \"><\/p>\n<h4>Responsibilities in a Limited Audit<\/h4>\n<p><\/h2><\/div><\/div><\/div><script type=\"text\/javascript\">\r\n\t\t\t\t\t\t\t\t\t(function($) {\r\n\t\t\t\t\t\t\t\t\t\t$(\"head\").append(\"<style>.dfd-heading-6a1b67631457e.dfd-heading-module-wrap .dfd-heading-module .dfd-heading-delimiter {margin-top:10px;margin-bottom:10px;}@media (max-width: 1279px) and (min-width: 1024px){.dfd-heading-6a1b67631457e .dfd-title{font-size: 40px !important;line-height: 40px !important;}}@media (max-width: 799px){.dfd-heading-6a1b67631457e .dfd-title{font-size: 32px !important;line-height: 32px !important;}}<\/style>\");\r\n\t\t\t\t\t\t\t\t\t})(jQuery);\r\n\t\t\t\t\t\t\t\t<\/script><\/div>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>In a limited audit, the audit firm, in accordance with Art. 729a para. 1 of the Swiss Code of Obligations, examines whether:<\/p>\n<p>The annual financial statement does not comply with legal requirements and the articles of association.<br \/>\nThe board of directors' proposal to the general meeting regarding the appropriation of retained earnings does not comply with legal requirements and the articles of association.<\/p>\n<p>After completing the limited audit, we provide the general meeting with a written summary report on the audit results. This report includes:<\/p>\n<p>A note on the limited nature of the audit.<br \/>\nA statement on the results of the audit.<br \/>\nInformation on independence and, if applicable, involvement in bookkeeping and other services provided to the company being audited.<br \/>\nInformation about the person who led the audit and their professional qualifications.<\/p>\n<p>In contrast to a statutory audit, the audit firm does not provide a recommendation on whether to approve or reject the financial statements as part of the reporting for a limited audit.<\/p>\n\n\t\t<\/div> \n\t<\/div> <div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"30\" data-normal_resolution=\"1024\" data-normal_size=\"30\" data-tablet_resolution=\"800\" data-tablet_size=\"30\" data-mobile_resolution=\"480\" data-mobile_size=\"30\" style=\"height: 30px;\"><\/div><div class=\"dfd-heading-shortcode\"><div class=\"dfd-heading-module-wrap  text-left style_01 dfd-heading-6a1b676314951 dfd-disable-resposive-headings\" id=\"dfd-heading-6a1b676314951\" ><div class=\"inline-block\"><div class=\"dfd-heading-module\"><h2 class=\"widget-title dfd-title\" style=\"letter-spacing: -3px; \"><\/p>\n<h4>Duties in Cases of Imminent Insolvency, Capital Loss, and Over-Indebtedness<\/h4>\n<p><\/h2><\/div><\/div><\/div><script type=\"text\/javascript\">\r\n\t\t\t\t\t\t\t\t\t(function($) {\r\n\t\t\t\t\t\t\t\t\t\t$(\"head\").append(\"<style>.dfd-heading-6a1b676314951.dfd-heading-module-wrap .dfd-heading-module .dfd-heading-delimiter {margin-top:10px;margin-bottom:10px;}@media (max-width: 1279px) and (min-width: 1024px){.dfd-heading-6a1b676314951 .dfd-title{font-size: 40px !important;line-height: 40px !important;}}@media (max-width: 799px){.dfd-heading-6a1b676314951 .dfd-title{font-size: 32px !important;line-height: 32px !important;}}<\/style>\");\r\n\t\t\t\t\t\t\t\t\t})(jQuery);\r\n\t\t\t\t\t\t\t\t<\/script><\/div>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>As part of the revision of corporate law, new legal provisions came into force on January 1, 2023, particularly regarding the duties of the board of directors, audit firms, and licensed auditors in situations involving imminent insolvency, capital loss, or over-indebtedness.<br>\nThese changes impose clear responsibilities on both the board of directors and the audit firm.<\/p>\n\n\t\t<\/div> \n\t<\/div> <div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"30\" data-normal_resolution=\"1024\" data-normal_size=\"30\" data-tablet_resolution=\"800\" data-tablet_size=\"30\" data-mobile_resolution=\"480\" data-mobile_size=\"30\" style=\"height: 30px;\"><\/div><div class=\"dfd-heading-shortcode\"><div class=\"dfd-heading-module-wrap  text-left style_01 dfd-heading-6a1b676314d50 dfd-disable-resposive-headings\" id=\"dfd-heading-6a1b676314d50\" ><div class=\"inline-block\"><div class=\"dfd-heading-module\"><h2 class=\"widget-title dfd-title\" style=\"letter-spacing: -3px; \"><\/p>\n<h4>Capital Loss<\/h4>\n<p><\/h2><\/div><\/div><\/div><script type=\"text\/javascript\">\r\n\t\t\t\t\t\t\t\t\t(function($) {\r\n\t\t\t\t\t\t\t\t\t\t$(\"head\").append(\"<style>.dfd-heading-6a1b676314d50.dfd-heading-module-wrap .dfd-heading-module .dfd-heading-delimiter {margin-top:10px;margin-bottom:10px;}@media (max-width: 1279px) and (min-width: 1024px){.dfd-heading-6a1b676314d50 .dfd-title{font-size: 40px !important;line-height: 40px !important;}}@media (max-width: 799px){.dfd-heading-6a1b676314d50 .dfd-title{font-size: 32px !important;line-height: 32px !important;}}<\/style>\");\r\n\t\t\t\t\t\t\t\t\t})(jQuery);\r\n\t\t\t\t\t\t\t\t<\/script><\/div>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>If the most recent annual financial statement shows a capital loss, the board of directors must take steps to eliminate the capital loss. If necessary, it must adopt further recovery measures or propose such measures to the general meeting, to the extent within its authority (Art. 725a Abs. 1 OR).<\/p>\n<p>Art. 725a Abs. 2 OR also provides that if a company does not have an auditor (Opting-out), the most recent annual financial statement must undergo a limited audit before approval by the general meeting.<\/p>\n<p>In such cases, the limited audit is carried out under a contractual agreement, focusing solely on the review of the annual financial statement. Any proposals to the general meeting, such as offsetting the balance loss or using reserves, are not subject to this audit.<\/p>\n<p>A review can only be waived if the board of directors submits a request for deferral of payments.<\/p>\n\n\t\t<\/div> \n\t<\/div> <div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"30\" data-normal_resolution=\"1024\" data-normal_size=\"30\" data-tablet_resolution=\"800\" data-tablet_size=\"30\" data-mobile_resolution=\"480\" data-mobile_size=\"30\" style=\"height: 30px;\"><\/div><div class=\"dfd-heading-shortcode\"><div class=\"dfd-heading-module-wrap  text-left style_01 dfd-heading-6a1b6763151c8 dfd-disable-resposive-headings\" id=\"dfd-heading-6a1b6763151c8\" ><div class=\"inline-block\"><div class=\"dfd-heading-module\"><h2 class=\"widget-title dfd-title\" style=\"letter-spacing: -3px; \"><\/p>\n<h4>Over-Indebtedness<\/h4>\n<p><\/h2><\/div><\/div><\/div><script type=\"text\/javascript\">\r\n\t\t\t\t\t\t\t\t\t(function($) {\r\n\t\t\t\t\t\t\t\t\t\t$(\"head\").append(\"<style>.dfd-heading-6a1b6763151c8.dfd-heading-module-wrap .dfd-heading-module .dfd-heading-delimiter {margin-top:10px;margin-bottom:10px;}@media (max-width: 1279px) and (min-width: 1024px){.dfd-heading-6a1b6763151c8 .dfd-title{font-size: 40px !important;line-height: 40px !important;}}@media (max-width: 799px){.dfd-heading-6a1b6763151c8 .dfd-title{font-size: 32px !important;line-height: 32px !important;}}<\/style>\");\r\n\t\t\t\t\t\t\t\t\t})(jQuery);\r\n\t\t\t\t\t\t\t\t<\/script><\/div>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p class=\"has-text-align-left has-nv-text-dark-bg-color has-text-color has-link-color wp-elements-32acd0fae4cc6dc34bd89c087e0aff6c\">If there is justified concern that the liabilities of a company are no longer covered by its assets, the board of directors must immediately prepare interim financial statements at both going concern values and liquidation values.<\/p>\n<p>Even a justified suspicion of over-indebtedness triggers the duties of the board of directors.<\/p>\n<p>A review of the interim financial statement at liquidation value can be waived if the assumption of going concern is present and the interim statement at going concern values shows no over-indebtedness.<\/p>\n<p>The board of directors must have the interim financial statements reviewed by the auditor or, if one is not available, by a licensed auditor chosen by the board of directors.<\/p>\n<p>If over-indebtedness under Art. 725b OR is present, the conditions of capital loss under Art. 725a Abs. 1 OR are also met, meaning the annual financial statement must be reviewed by a licensed auditor.<\/p>\n<p>This continues until no capital loss exists. This is also true if over-indebtedness is covered by subordination agreements.\u2028The effect of subordination agreements extends only to the fact that notification to the court can be waived. The review of the annual financial statement remains obligatory.<\/p>\n<p>The effect of the subordination only extends to the fact that the notification to the court may be omitted. The audit of the annual financial statement remains mandatory.<\/p>\n<p>Non-compliance with the duties may render the approval of the annual financial statement by the general meeting invalid or even lead to liability cases for the board of directors.<\/p>\n\n\t\t<\/div> \n\t<\/div> <div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"100\" data-normal_resolution=\"1024\" data-normal_size=\"80\" data-tablet_resolution=\"800\" data-tablet_size=\"90\" data-mobile_resolution=\"480\" data-mobile_size=\"90\" style=\"height: 100px;\"><\/div>\n\t\t<\/div> <script type=\"text\/javascript\">(function($) {$(\"head\").append(\"<style>@media (max-width: 1279px) and (min-width: 1024px){.columns.vc-column-extra-class-6a1b6763129bc{padding-left: 0px !important;padding-right: 30px !important;}}@media (max-width: 1023px) and (min-width: 800px){.columns.vc-column-extra-class-6a1b6763129bc{padding-left: 40px !important;padding-right: 40px !important;}}@media (max-width: 799px){.columns.vc-column-extra-class-6a1b6763129bc{padding-left: 30px !important;padding-right: 30px !important;}}.columns.vc-column-extra-class-6a1b6763129bc {background-repeat: repeat !important;}<\/style>\");})(jQuery);<\/script>\n\t<\/div> \n\n\t<div class=\"six dfd_col-tabletop-6 dfd_col-laptop-6 dfd_col-mobile-12 dfd_col-tablet-12 services_col_2 columns vc-column-extra-class-6a1b6763158cb vc_custom_1738836378861\" data-parallax_sense=\"30\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"30\" data-normal_resolution=\"1024\" data-normal_size=\"30\" data-tablet_resolution=\"800\" data-tablet_size=\"30\" data-mobile_resolution=\"480\" data-mobile_size=\"30\" style=\"height: 30px;\"><\/div><div class=\"dfd-heading-shortcode\"><div class=\"dfd-heading-module-wrap  text-left style_01 dfd-heading-6a1b676315a56 dfd-disable-resposive-headings\" id=\"dfd-heading-6a1b676315a56\" ><div class=\"inline-block\"><div class=\"dfd-heading-module\"><h2 class=\"widget-title dfd-title\" style=\"letter-spacing: -3px; \"><\/p>\n<h4>Capital reduction audits<\/h4>\n<p><\/h2><\/div><\/div><\/div><script type=\"text\/javascript\">\r\n\t\t\t\t\t\t\t\t\t(function($) {\r\n\t\t\t\t\t\t\t\t\t\t$(\"head\").append(\"<style>.dfd-heading-6a1b676315a56.dfd-heading-module-wrap .dfd-heading-module .dfd-heading-delimiter {margin-top:10px;margin-bottom:10px;}@media (max-width: 1279px) and (min-width: 1024px){.dfd-heading-6a1b676315a56 .dfd-title{font-size: 40px !important;line-height: 40px !important;}}@media (max-width: 799px){.dfd-heading-6a1b676315a56 .dfd-title{font-size: 32px !important;line-height: 32px !important;}}<\/style>\");\r\n\t\t\t\t\t\t\t\t\t})(jQuery);\r\n\t\t\t\t\t\t\t\t<\/script><\/div>\n\t<div class=\"wpb_text_column wpb_content_element  vc_custom_1738795349915\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>In capital reduction, we check whether all legal requirements are met, ensuring the protection of creditors. Capital reduction means a decrease in creditor security due to the reduction of the liability base (share or company capital) and, unless it involves the cancellation of own shares or offsetting a balance sheet loss, primarily aims to eliminate overcapitalization.<\/p>\n<ul>\n<li>Capital reduction with the release of funds to the shareholders<\/li>\n<li>Capital reduction without the release of funds (usually as part of restructurings)<\/li>\n<\/ul>\n\n\t\t<\/div> \n\t<\/div> <div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"30\" data-normal_resolution=\"1024\" data-normal_size=\"30\" data-tablet_resolution=\"800\" data-tablet_size=\"30\" data-mobile_resolution=\"480\" data-mobile_size=\"30\" style=\"height: 30px;\"><\/div><div class=\"dfd-heading-shortcode\"><div class=\"dfd-heading-module-wrap  text-left style_01 dfd-heading-6a1b676315ec0 dfd-disable-resposive-headings\" id=\"dfd-heading-6a1b676315ec0\" ><div class=\"inline-block\"><div class=\"dfd-heading-module\"><h2 class=\"widget-title dfd-title\" style=\"letter-spacing: -3px; \"><\/p>\n<h4>Liquidation audits<\/h4>\n<p><\/h2><\/div><\/div><\/div><script type=\"text\/javascript\">\r\n\t\t\t\t\t\t\t\t\t(function($) {\r\n\t\t\t\t\t\t\t\t\t\t$(\"head\").append(\"<style>.dfd-heading-6a1b676315ec0.dfd-heading-module-wrap .dfd-heading-module .dfd-heading-delimiter {margin-top:10px;margin-bottom:10px;}@media (max-width: 1279px) and (min-width: 1024px){.dfd-heading-6a1b676315ec0 .dfd-title{font-size: 40px !important;line-height: 40px !important;}}@media (max-width: 799px){.dfd-heading-6a1b676315ec0 .dfd-title{font-size: 32px !important;line-height: 32px !important;}}<\/style>\");\r\n\t\t\t\t\t\t\t\t\t})(jQuery);\r\n\t\t\t\t\t\t\t\t<\/script><\/div>\n\t<div class=\"wpb_text_column wpb_content_element  vc_custom_1738795403142\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>According to Art. 745 para. 2 of the Swiss Code of Obligations (OR), the distribution of the assets of a company in liquidation may not take place until at least one year has passed. An exception is provided by Art. 745 para. 3 OR. If an authorized auditor confirms in their audit report that the debts have been settled and, based on the circumstances, it can be assumed that no third-party interests are at risk, a distribution may take place after only three months.<\/p>\n<ul>\n<li>Audit of the liquidation opening balance sheet, interim balance sheet, and closing balance sheet<\/li>\n<li>Audit for early distribution of assets upon dissolution<\/li>\n<\/ul>\n\n\t\t<\/div> \n\t<\/div> <div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"30\" data-normal_resolution=\"1024\" data-normal_size=\"30\" data-tablet_resolution=\"800\" data-tablet_size=\"30\" data-mobile_resolution=\"480\" data-mobile_size=\"30\" style=\"height: 30px;\"><\/div><div class=\"dfd-heading-shortcode\"><div class=\"dfd-heading-module-wrap  text-left style_01 dfd-heading-6a1b6763162ba dfd-disable-resposive-headings\" id=\"dfd-heading-6a1b6763162ba\" ><div class=\"inline-block\"><div class=\"dfd-heading-module\"><h2 class=\"widget-title dfd-title\" style=\"letter-spacing: -3px; \"><\/p>\n<h4>Ordinary Audit<\/h4>\n<p><\/h2><\/div><\/div><\/div><script type=\"text\/javascript\">\r\n\t\t\t\t\t\t\t\t\t(function($) {\r\n\t\t\t\t\t\t\t\t\t\t$(\"head\").append(\"<style>.dfd-heading-6a1b6763162ba.dfd-heading-module-wrap .dfd-heading-module .dfd-heading-delimiter {margin-top:10px;margin-bottom:10px;}@media (max-width: 1279px) and (min-width: 1024px){.dfd-heading-6a1b6763162ba .dfd-title{font-size: 40px !important;line-height: 40px !important;}}@media (max-width: 799px){.dfd-heading-6a1b6763162ba .dfd-title{font-size: 32px !important;line-height: 32px !important;}}<\/style>\");\r\n\t\t\t\t\t\t\t\t\t})(jQuery);\r\n\t\t\t\t\t\t\t\t<\/script><\/div>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>Once a Swiss company reaches a certain economic threshold, it becomes subject to a statutory audit, regardless of its legal form.\nAs licensed audit experts registered with the Swiss Federal Audit Oversight Authority, we would be pleased to provide you with a tailored offer.<\/p>\n<p class=\" translation-block\">The audit law applies to stock corporations, limited liability companies, and cooperatives, as well as limited partnerships with shares, associations, and foundations. The type of audit depends on the size and economic significance of the organization. These factors determine whether a company is subject to an ordinary or a limited audit.\n\nCompanies are required to conduct an ordinary audit if they exceed two of the following thresholds in two consecutive financial years (Art. 727 CO):<\/p>\n<ul>\n<li>\u00a0Balance sheet total: CHF 20 million<\/li>\n<li>\u00a0Revenue: CHF 40 million<\/li>\n<li>\u00a0Full-time positions: 250<\/li>\n<\/ul>\n<p>In addition, publicly traded companies and companies required to prepare consolidated financial statements are always subject to a statutory audit.<\/p>\n<p>A company must also conduct a regular audit if:<\/p>\n<ul>\n<li>Shareholders who together represent at least 10% of the share capital request it.<\/li>\n<li>The articles of association of a company require a regular audit.<\/li>\n<li>The general meeting resolves to have the annual financial statement audited.<\/li>\n<\/ul>\n<p>Companies that do not meet these criteria are subject to a limited audit or are completely exempt from the audit requirement.<\/p>\n<p>Sole proprietorships and partnerships (general partnerships and limited partnerships) are not required to undergo an audit by an external auditing firm.<\/p>\n\n\t\t<\/div> \n\t<\/div> <div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"30\" data-normal_resolution=\"1024\" data-normal_size=\"30\" data-tablet_resolution=\"800\" data-tablet_size=\"30\" data-mobile_resolution=\"480\" data-mobile_size=\"30\" style=\"height: 30px;\"><\/div><div class=\"dfd-heading-shortcode\"><div class=\"dfd-heading-module-wrap  text-left style_01 dfd-heading-6a1b6763167bd dfd-disable-resposive-headings\" id=\"dfd-heading-6a1b6763167bd\" ><div class=\"inline-block\"><div class=\"dfd-heading-module\"><h2 class=\"widget-title dfd-title\" style=\"letter-spacing: -3px; \"><\/p>\n<h4>Responsibilities in a Statutory Audit<\/h4>\n<p><\/h2><\/div><\/div><\/div><script type=\"text\/javascript\">\r\n\t\t\t\t\t\t\t\t\t(function($) {\r\n\t\t\t\t\t\t\t\t\t\t$(\"head\").append(\"<style>.dfd-heading-6a1b6763167bd.dfd-heading-module-wrap .dfd-heading-module .dfd-heading-delimiter {margin-top:10px;margin-bottom:10px;}@media (max-width: 1279px) and (min-width: 1024px){.dfd-heading-6a1b6763167bd .dfd-title{font-size: 40px !important;line-height: 40px !important;}}@media (max-width: 799px){.dfd-heading-6a1b6763167bd .dfd-title{font-size: 32px !important;line-height: 32px !important;}}<\/style>\");\r\n\t\t\t\t\t\t\t\t\t})(jQuery);\r\n\t\t\t\t\t\t\t\t<\/script><\/div>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>In a statutory audit, the audit firm, in accordance with Art. 728a para. 1 of the Swiss Code of Obligations, examines whether:<\/p>\n<ul>\n<li>The annual financial statement and, if applicable, the consolidated financial statement comply with the legal requirements, articles of association, and the chosen framework.<\/li>\n<li>The board of directors' proposal to the general meeting regarding the allocation of the net profit complies with the legal requirements and the articles of association.<\/li>\n<li>An internal control system exists.<\/li>\n<\/ul>\n<p>In a regular audit, detailed audit procedures are carried out, taking into account the risk structure of the company. These may include, for example:<\/p>\n<ul>\n<li>The audit of the risk of fraudulent actions and legal violations.<\/li>\n<li>Obtaining third-party confirmations from banks, lawyers, creditors, and debtors.<\/li>\n<li>Observation of the inventory count.<\/li>\n<li>Detailed examination of transactions.<\/li>\n<li>The audit of the existence of the internal control system.<\/li>\n<\/ul>\n<p>After completing the statutory audit, we provide the board of directors with a comprehensive report detailing our findings on the financial statements, the internal control system, and the conduct and outcome of the audit<\/p>\n<p>For the general meeting, we provide a summary report on the audit results. This report includes:<\/p>\n<ul>\n<li>A statement on the results of the audit.<\/li>\n<li>Information on independence.<\/li>\n<li>Information about the person who led the audit and their professional qualifications.<\/li>\n<li>A recommendation on whether the annual financial statement and the consolidated financial statement should be approved or rejected, with or without qualifications.<\/li>\n<\/ul>\n\n\t\t<\/div> \n\t<\/div> <div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"30\" data-normal_resolution=\"1024\" data-normal_size=\"30\" data-tablet_resolution=\"800\" data-tablet_size=\"30\" data-mobile_resolution=\"480\" data-mobile_size=\"30\" style=\"height: 30px;\"><\/div><div class=\"dfd-heading-shortcode\"><div class=\"dfd-heading-module-wrap  text-left style_01 dfd-heading-6a1b676316b9d dfd-disable-resposive-headings\" id=\"dfd-heading-6a1b676316b9d\" ><div class=\"inline-block\"><div class=\"dfd-heading-module\"><h2 class=\"widget-title dfd-title\" style=\"letter-spacing: -3px; \"><\/p>\n<h4>Reviews and Special Audits<\/h4>\n<p><\/h2><\/div><\/div><\/div><script type=\"text\/javascript\">\r\n\t\t\t\t\t\t\t\t\t(function($) {\r\n\t\t\t\t\t\t\t\t\t\t$(\"head\").append(\"<style>.dfd-heading-6a1b676316b9d.dfd-heading-module-wrap .dfd-heading-module .dfd-heading-delimiter {margin-top:10px;margin-bottom:10px;}@media (max-width: 1279px) and (min-width: 1024px){.dfd-heading-6a1b676316b9d .dfd-title{font-size: 40px !important;line-height: 40px !important;}}@media (max-width: 799px){.dfd-heading-6a1b676316b9d .dfd-title{font-size: 32px !important;line-height: 32px !important;}}<\/style>\");\r\n\t\t\t\t\t\t\t\t\t})(jQuery);\r\n\t\t\t\t\t\t\t\t<\/script><\/div>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>Do you need a review, plan a capital increase or decrease, a contribution-in-kind audit, or an early liquidation? We are happy to assist with our expertise at any time.<\/p>\n<p>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.<\/p>\n<p>Legal special audits primarily serve creditor protection. Accordingly, legal special audits focus mainly on structural and capital changes of legal entities.<\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n\n\t\t<\/div> \n\t<\/div> <div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"30\" data-normal_resolution=\"1024\" data-normal_size=\"30\" data-tablet_resolution=\"800\" data-tablet_size=\"30\" data-mobile_resolution=\"480\" data-mobile_size=\"30\" style=\"height: 30px;\"><\/div><div class=\"dfd-heading-shortcode\"><div class=\"dfd-heading-module-wrap  text-left style_01 dfd-heading-6a1b676316f8f dfd-disable-resposive-headings\" id=\"dfd-heading-6a1b676316f8f\" ><div class=\"inline-block\"><div class=\"dfd-heading-module\"><h2 class=\"widget-title dfd-title\" style=\"letter-spacing: -3px; \"><\/p>\n<h4 class=\" translation-block\">Audit of Sustainability Information and Reports<\/h4>\n<p><\/h2><\/div><\/div><\/div><script type=\"text\/javascript\">\r\n\t\t\t\t\t\t\t\t\t(function($) {\r\n\t\t\t\t\t\t\t\t\t\t$(\"head\").append(\"<style>.dfd-heading-6a1b676316f8f.dfd-heading-module-wrap .dfd-heading-module .dfd-heading-delimiter {margin-top:10px;margin-bottom:10px;}@media (max-width: 1279px) and (min-width: 1024px){.dfd-heading-6a1b676316f8f .dfd-title{font-size: 40px !important;line-height: 40px !important;}}@media (max-width: 799px){.dfd-heading-6a1b676316f8f .dfd-title{font-size: 32px !important;line-height: 32px !important;}}<\/style>\");\r\n\t\t\t\t\t\t\t\t\t})(jQuery);\r\n\t\t\t\t\t\t\t\t<\/script><\/div>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>Sustainability reporting is becoming increasingly important. Even companies not legally required to publish such reports are facing growing expectations from stakeholders. Owners and customers, especially as part of quality assurance along the supply chain, are seeking information on environmental, social, and governance (ESG) practices.<\/p>\n<p>Sustainability reporting has gained significant importance in Switzerland in recent years. While it has primarily been public companies that reported on non-financial matters in addition to traditional financial reporting, it is expected that this topic will increasingly become relevant for SMEs in the future.<\/p>\n<p>More and more companies are making their responsible actions transparent in their reporting and publishing a sustainability report. Starting from the fiscal year 2023, larger public companies in Switzerland will be legally required to report on non-financial matters, while SMEs in Switzerland are generally exempt from this new regulation.<\/p>\n<p>With the ongoing regulation of sustainability reporting both domestically and internationally, Swiss SMEs are increasingly following the trend towards greater disclosure of non-financial topics and will report on sustainability issues.<\/p>\n\n\t\t<\/div> \n\t<\/div> <div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"30\" data-normal_resolution=\"1024\" data-normal_size=\"30\" data-tablet_resolution=\"800\" data-tablet_size=\"30\" data-mobile_resolution=\"480\" data-mobile_size=\"30\" style=\"height: 30px;\"><\/div><div class=\"dfd-heading-shortcode\"><div class=\"dfd-heading-module-wrap  text-left style_01 dfd-heading-6a1b6763173ba dfd-disable-resposive-headings\" id=\"dfd-heading-6a1b6763173ba\" ><div class=\"inline-block\"><div class=\"dfd-heading-module\"><h2 class=\"widget-title dfd-title\" style=\"letter-spacing: -3px; \"><\/p>\n<h4>Business Consulting<\/h4>\n<p><\/h2><\/div><\/div><\/div><script type=\"text\/javascript\">\r\n\t\t\t\t\t\t\t\t\t(function($) {\r\n\t\t\t\t\t\t\t\t\t\t$(\"head\").append(\"<style>.dfd-heading-6a1b6763173ba.dfd-heading-module-wrap .dfd-heading-module .dfd-heading-delimiter {margin-top:10px;margin-bottom:10px;}@media (max-width: 1279px) and (min-width: 1024px){.dfd-heading-6a1b6763173ba .dfd-title{font-size: 40px !important;line-height: 40px !important;}}@media (max-width: 799px){.dfd-heading-6a1b6763173ba .dfd-title{font-size: 32px !important;line-height: 32px !important;}}<\/style>\");\r\n\t\t\t\t\t\t\t\t\t})(jQuery);\r\n\t\t\t\t\t\t\t\t<\/script><\/div>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>In today\u2019s dynamic and increasingly complex business environment, professional consulting services are an essential tool for companies seeking sustainable development.<br>\nOur consulting services aim to help you minimize risks, seize opportunities, and prepare for future challenges.<\/p>\n<p>We offer a wide range of specialized services to support you in overcoming obstacles, optimizing your business processes, and developing sustainable strategies.<\/p>\n<p>We offer you a comprehensive consulting approach consisting of:<\/p>\n<p class=\" translation-block\">\u2022 Strategy Consulting\n\u2022 Process Optimization\n\u2022 Financial and Liquidity Consulting\n\u2022 Change Management<\/p>\n\n\t\t<\/div> \n\t<\/div> <div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"30\" data-normal_resolution=\"1024\" data-normal_size=\"30\" data-tablet_resolution=\"800\" data-tablet_size=\"30\" data-mobile_resolution=\"480\" data-mobile_size=\"30\" style=\"height: 30px;\"><\/div><div class=\"dfd-heading-shortcode\"><div class=\"dfd-heading-module-wrap  text-left style_01 dfd-heading-6a1b6763177ad dfd-disable-resposive-headings\" id=\"dfd-heading-6a1b6763177ad\" ><div class=\"inline-block\"><div class=\"dfd-heading-module\"><h2 class=\"widget-title dfd-title\" style=\"letter-spacing: -3px; \"><\/p>\n<h4>Benefits of Economic Consulting Services<\/h4>\n<p><\/h2><\/div><\/div><\/div><script type=\"text\/javascript\">\r\n\t\t\t\t\t\t\t\t\t(function($) {\r\n\t\t\t\t\t\t\t\t\t\t$(\"head\").append(\"<style>.dfd-heading-6a1b6763177ad.dfd-heading-module-wrap .dfd-heading-module .dfd-heading-delimiter {margin-top:10px;margin-bottom:10px;}@media (max-width: 1279px) and (min-width: 1024px){.dfd-heading-6a1b6763177ad .dfd-title{font-size: 40px !important;line-height: 40px !important;}}@media (max-width: 799px){.dfd-heading-6a1b6763177ad .dfd-title{font-size: 32px !important;line-height: 32px !important;}}<\/style>\");\r\n\t\t\t\t\t\t\t\t\t})(jQuery);\r\n\t\t\t\t\t\t\t\t<\/script><\/div>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<ul>\n<li><strong>Our experts bring specialized knowledge and industry-specific expertise that companies often do not have in-house to this extent.<br \/>\n<\/strong>Our experts bring specialized knowledge and industry-specific expertise that companies often do not have available internally to this extent.<\/li>\n<li><strong>Objectivity<br \/>\n<\/strong>An external perspective helps analyze challenges and problems objectively.<\/li>\n<li><strong>Tailor-made solutions<br \/>\n<\/strong>We offer you individual approaches that are tailored to the specific needs and goals of your organization.<\/li>\n<\/ul>\n\n\t\t<\/div> \n\t<\/div> <div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"100\" data-normal_resolution=\"1024\" data-normal_size=\"80\" data-tablet_resolution=\"800\" data-tablet_size=\"90\" data-mobile_resolution=\"480\" data-mobile_size=\"90\" style=\"height: 100px;\"><\/div>\n\t\t<\/div> <script type=\"text\/javascript\">(function($) {$(\"head\").append(\"<style>@media (max-width: 1279px) and (min-width: 1024px){.columns.vc-column-extra-class-6a1b6763158cb{padding-left: 30px !important;}}@media (max-width: 799px){.columns.vc-column-extra-class-6a1b6763158cb{padding-left: 30px !important;padding-right: 30px !important;}}<\/style>\");})(jQuery);<\/script>\n\t<\/div> \n<\/div><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"Pr\u00fcfung von besonderen Vorg\u00e4ngen In den verschiedenen Unternehmenszyklen von der Gr\u00fcndung bis zur Fusion oder Liquidation k\u00f6nnen gesetzlich vorgeschriebene oder freiwillige Spezialpr\u00fcfungen im Auftragsverh\u00e4ltnis erforderlich werden. Ob es sich um","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-custom-with-header.php","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-19085","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bcmauditadvisory.ch\/en\/wp-json\/wp\/v2\/pages\/19085","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bcmauditadvisory.ch\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bcmauditadvisory.ch\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bcmauditadvisory.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bcmauditadvisory.ch\/en\/wp-json\/wp\/v2\/comments?post=19085"}],"version-history":[{"count":28,"href":"https:\/\/bcmauditadvisory.ch\/en\/wp-json\/wp\/v2\/pages\/19085\/revisions"}],"predecessor-version":[{"id":19985,"href":"https:\/\/bcmauditadvisory.ch\/en\/wp-json\/wp\/v2\/pages\/19085\/revisions\/19985"}],"wp:attachment":[{"href":"https:\/\/bcmauditadvisory.ch\/en\/wp-json\/wp\/v2\/media?parent=19085"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}