Service
Service
Mueller Stöckli Treuhand AG is registered with the Swiss Federal Audit Oversight Authority (RAB) and authorised to perform both ordinary and limited statutory examinations under Art. 727 CO.
| Examination type | Criteria | Starting from |
|---|---|---|
| Ordinary audit | 2 of 3 in 2 consecutive years: CHF 20M balance sheet, CHF 40M revenue, 250 FTE | CHF 15,000/year |
| Limited examination | All other companies not qualifying for opt-out | CHF 3,000/year |
| Opt-out | GmbH/AG with fewer than 10 FTE and unanimous shareholder consent | Documentation fee |
Swiss law distinguishes between two types of statutory audit, each with different triggers, scope, and cost.
Limited audit (eingeschränkte Revision) is required for every Swiss AG or GmbH with net revenue above CHF 100'000 that has not opted out. It provides negative assurance — the auditor confirms that nothing has come to attention indicating the financial statements do not comply with Swiss law. The work consists primarily of inquiry and analytical procedures. It is faster and less expensive than an ordinary audit, and is appropriate for the majority of SMEs.
Ordinary audit (ordentliche Revision) provides reasonable assurance through detailed testing of transactions, account balances, and internal controls. It is required when a company meets two of the following three criteria in two consecutive financial years:
An ordinary audit is also required for companies with listed securities, and for companies where shareholders holding 10% or more of share capital demand it. The ordinary audit must be performed by a RAB-licensed auditor (Revisionsexperte).
Companies with fewer than 10 full-time employees can waive the limited audit entirely under the Opting-out mechanism in OR Art. 727a. The conditions are strict: all shareholders must agree unanimously, and the waiver must be documented. The ordinary audit cannot be waived under any circumstances — it is mandatory once the size criteria are met.
We guide companies through the opt-out process, prepare the required shareholder resolution, and update the commercial register entry where necessary.
Mueller Stöckli Treuhand AG is licensed by the Swiss Federal Audit Oversight Authority (RAB) for both ordinary and limited statutory audits.
Ordinary audit provides reasonable assurance through detailed testing of transactions, balances, and internal controls — required for larger companies. Limited examination (eingeschränkte Revision) provides negative assurance through inquiry and analytical procedures — faster, less expensive, appropriate for most SMEs.
Maria Stöckli leads our audit practice with 18 years of experience and a RAB registration. She has personally led audits for over 200 companies across all sectors in Canton Zug.
Accurate financial statements are the foundation of every audit. Our bookkeeping team and tax advisors work alongside the audit practice, reducing duplication and cost. To discuss your audit requirements, contact us.
Swiss companies (AG, GmbH) with net revenues above CHF 100'000 require at least a limited audit (eingeschränkte Revision) unless all shareholders agree to opt out. Companies meeting two of three size thresholds — balance sheet above CHF 20 million, revenue above CHF 40 million, or 250 or more FTE — require a full ordinary audit (ordentliche Revision).
An ordinary audit is required when a company meets 2 of 3 criteria in 2 consecutive financial years: balance sheet above CHF 20 million, revenue above CHF 40 million, or 250 full-time employees. It is also required for companies with listed securities, and can be demanded by shareholders holding 10%+.
Yes. Companies with fewer than 10 FTE can waive the limited audit if all shareholders unanimously agree. This is the Opting-out mechanism under OR Art. 727a. The ordinary audit (ordentliche Revision) cannot be waived under any circumstances.
Yes. A GmbH with fewer than 10 full-time employees may opt out of the limited examination entirely, provided all shareholders give their unanimous written consent. We prepare the required resolution and documentation.
An ordinary audit provides reasonable assurance through detailed testing of transactions and internal controls. A limited examination (eingeschränkte Revision) provides negative assurance through inquiry and analytical procedures — faster and less expensive, appropriate for most SMEs.
RAB-registered. Fixed fees. Results within agreed timelines.
Speak to Maria Stöckli →Get started
We clarify whether you need an ordinary examination, limited review, or qualify for opt-out — at no charge.