Get a Quote
Audit Services — Zürich

Statutory audit
without the delay

RAB-registered. Ordinary and limited revision under the Swiss Code of Obligations. Scoped to your deadline — not the auditor's schedule.

Request a scoping call

We'll confirm scope, timeline, and fees within 24 hours.

Thank you — we'll be in touch within one business day.

Confidential. No commitment required.

RAB
Licensed Auditor
2–4 wk
Avg. Limited Revision
Art. 727
OR Compliance
100%
Independent

Audits that actually
meet your AGM deadline

Swiss statutory audit requirements are precise. Choosing the wrong firm means delays, rework, and unnecessary board exposure.

Correct scope from the start

We determine whether ordinary or limited revision applies under Art. 727 OR before any work begins — no costly scope changes mid-engagement.

Structured timeline

Fieldwork scheduled immediately after year-end. You receive the signed audit report at least two weeks before your AGM — never a last-minute scramble.

Genuinely independent

We hold no advisory mandate with the entities we audit. Our opinions are free from conflicts — a requirement under OR and professional ethics.

Opting-out advisory

If your company qualifies for Opting-out (fewer than 10 FTE, unanimous shareholder consent), we advise you on the conditions and document the waiver correctly.

Management letter included

Every engagement includes a management letter identifying control weaknesses and process improvements — beyond the minimum statutory requirement.

M&A and due diligence

Transaction-specific audit procedures for buyers, sellers, and lenders — financial statement verification, quality of earnings, working capital peg analysis.

Full statutory audit
service scope

01
Ordinary revision (ordentliche Revision)

Mandatory for companies with listed securities, or exceeding two of three thresholds over two consecutive years: revenue CHF 40m, balance sheet CHF 20m, 250 FTE. Provides reasonable assurance under Swiss GAAP or IFRS.

Art. 727 OR
02
Limited revision (eingeschränkte Revision)

Applies to all other companies with 10+ FTE. Inquiry and analytical procedures provide limited assurance — less intensive than ordinary revision but legally binding. Result is a negative assurance opinion.

Art. 727a OR
03
Opting-out documentation

Companies with fewer than 10 FTE may waive auditor appointment if all shareholders consent in writing. We prepare the resolution, document the waiver, and advise if your circumstances change.

Art. 727a (2) OR
04
Capital verification (Kapitalprüfung)

Mandatory auditor report confirming paid-in capital for company formation (AG/GmbH), capital increases, and conversion transactions. We issue the report promptly to meet commercial register deadlines.

Formation
05
Special audit (Sonderprüfung)

Court-ordered or voluntary investigation of specific transactions, related-party dealings, or suspected irregularities. Independent report provided to shareholders or the board.

Art. 697a OR
06
Audit second opinion

Independent assessment of your current auditor's methodology, conclusions, and areas of significant judgment. Common in M&A, shareholder disputes, and refinancing. Learn more →

Independent

Four steps to a
signed audit report

Scoping call

We confirm audit type, year-end date, applicable reporting framework, and any prior year issues. Fixed-fee quotation within 24 hours.

Planning & risk assessment

We prepare an audit plan, identify significant accounts and risks, and send you a document request list. No surprises in fieldwork.

Fieldwork

On-site or remote — we test transactions, confirm balances, and review controls. Management is kept informed throughout.

Report & management letter

Signed audit report for the AGM plus a management letter with findings. Delivered to your target date — typically 2–4 weeks after fieldwork.

Fixed-fee audit engagements

Audit fees are quoted per engagement based on entity size, complexity, and year-end date. The prices below reflect typical ranges.

Limited Revision
From CHF 2'500/year

Suitable for SMEs with standard operations and clean prior-year accounts.

  • Inquiry & analytical procedures
  • Negative assurance opinion
  • Management letter
  • Board/AGM presentation if required
Get a quote
Due Diligence / Special
On request

M&A, transaction, special audit, or audit second opinion engagements. Scoped individually.

  • Transaction financial review
  • Quality of earnings analysis
  • Working capital assessment
  • Second opinion reports
Discuss scope
We switched after our previous auditor delivered the report three days before the AGM. Treuhand Hive had the signed report six weeks out — gave us time to actually prepare.
CFO, Zürich-based holding company, 45 employees

Audit questions,
answered directly

An ordinary audit is required when a company exceeds two of three thresholds in two consecutive years: revenue CHF 40 million, balance sheet total CHF 20 million, 250 full-time employees. All companies with listed securities require ordinary revision. A limited audit applies to other companies with at least 10 FTE, unless shareholders unanimously opt out.
Ordinary revision is a full-scope audit providing reasonable assurance, mandatory for large companies. Limited revision provides limited assurance through inquiry and analytical procedures — less intensive but still requires a RAB-licensed auditor. The opinion wording differs: ordinary gives positive assurance ("the accounts give a true and fair view"); limited gives negative assurance ("nothing has come to our attention to suggest the accounts do not give a true and fair view").
Yes. Companies subject to limited revision can waive the audit entirely (Opting-out) if all shareholders consent in writing and the company has fewer than 10 full-time employees on average. The decision must be renewed annually. If you grow past 10 employees, the auditor must be reappointed at the next AGM.
A limited audit for a standard Swiss SME typically requires 2–4 weeks from receipt of finalised accounts. Ordinary audits depend on entity size and complexity but commonly run 4–8 weeks. We schedule fieldwork after year-end and target completion at least two weeks before your AGM.
Yes. Our firm holds a RAB (Revisionsaufsichtsbehörde) licence, which is mandatory under Swiss law for performing statutory audits. Our licence can be verified at rab.admin.ch.
Yes. We offer independent audit second opinions for M&A due diligence, dispute resolution, shareholder conflicts, or when management wants assurance that the existing auditor's approach is sound. See our dedicated audit second opinion service.

Ready to schedule your audit?

Tell us your year-end and entity type — we'll scope the engagement and confirm fees within 24 hours.

Request Scoping Call