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According to a Swiss law introduced in 2012, auditing processes in Switzerland differ depending on the size of the company audited.

Very small firms (less than 10 employees) can make use of the “Opting Out possibility” which means that their reports do not have to be audited by external experts.

For small and medium sized enterprises (SME’s) there is an option called “limited audit” which allows time delayed reporting with the Swiss GAAP ARR (Accounting and Reporting Regulations – www.fer.ch). Confides is in the position to perform limited audits for its customers including the data-transfer in the required form (e.g. IFRS).

Either way, for consolidation purposes you may need the transfer of local reporting according to IFRS rules. This additional task can be taken care of by our experts in due time.

About us

Confides Ltd supports its customers with profound expertise and long experience in all segments of trust, management and law consultancy. We focus on small and medium sized companies, offer a comprehensive service portfolio and develop tailor-made solutions for every project.


Confides Consulting Ltd
International Trust Audit Consulting Company

Birsigstrasse 50
CH-4002 Basel

Tel: +41 61 283 10 00
Fax: +41 61 283 10 09
email: confides@confides.ch


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