Audit and review by a trust company in Geneva

We offer financial auditing, ordinary auditing and restricted auditing services. 

Need an audit or review?

Contact us

Our services (prices on request)

1. Financial audit

In-depth examination of your company's accounting records, financial statements and internal control systems.

The purpose of this audit is to confirm that the financial statements give a true and fair view of your operating results.

It is compulsory for large companies such as banks, insurance companies, investment funds or listed companies. And it can also be requested by investors or creditors to ensure the viability of the accounts.

2. Ordinary audit

Ordinary audits are carried out for companies exceeding the following thresholds: balance sheet in excess of CHF 20 million, annual sales in excess of CHF 40 million, average annual headcount in excess of 250.

It is more formal and comprehensive than the restricted audit, involving a detailed assessment of the financial statements and compliance with accounting principles.

This audit can only be carried out by an approved auditor, and is designed to ensure that the financial statements are reliable for shareholders, creditors and other stakeholders.

3. Restricted audit

The limited audit is a lighter form of financial audit, less costly and less complex than the ordinary audit. It is suitable for SMEs that do not meet the criteria for an ordinary audit.

Which companies are required to carry out an ordinary or a restricted inspection?

Ordinary audit

Large companies that exceed two of the following three criteria for two consecutive years are subject to an ordinary audit:

Companies listed on the stock exchange and certain financial institutions, regardless of their size, are also required to carry out an ordinary audit.

• Balance sheet total in excess of CHF 20 million.
• Annual sales in excess of CHF 40 million.
• Annual average of more than 250 employees

Restricted audit

Companies which are not large enough to require an ordinary audit, but which exceed the following minimum criteria, must undergo a limited audit:

• Balance sheet total in excess of CHF 500,000.
• More than 10 employees.
• A limited audit is less detailed and less costly than an ordinary audit.

Exemption from review

Small companies that do not exceed the thresholds for restricted control may opt for a total exemption from review if all shareholders agree.

However, if at least one shareholder requests a review, the company must comply.

Unlike an ordinary audit, a limited audit does not require as detailed an assessment of risks or internal control systems.

The aim is to verify that the financial statements do not contain any material errors, with fewer investigations than in an ordinary audit.