An audited annual financial statement offers companies a reliable and neutral external perspective. Our high-quality revision of your annual accounts creates a benefit that goes far beyond the legal mandate and creates real added value. The limited audit allows an optimal cost/benefit ratio and is recommended for all SMEs, foundations and associations.


Ordinary and limited audit of SMEs, non-profit organizations and pension funds.

Group audits according to OR and Swiss GAAP FER.

Audit of financial reporting packages according to Swiss GAAP FER, IFRS and US GAAP.

Special audits according to OR (foundation, capital increase and capital reduction audit, audit in the event of early dissolution of a company, audit in the event of subsequent payment by contribution in kind or offsetting, audit of the relocation of a foreign company to Switzerland.

Examination of a revaluation of participations and properties above the acquisition value or the production costs in the case of a sub-balance.

Examination of the interim balance sheet of a corporation in the event of justified concerns about over-indebtedness.

Tests according to the Merger Act (FusG).

Review of financial statements (PS 910).

Required procedures for financial information (PS 920).

Preparation of Financial Information (Compilation) (PS 930).

Further tests in the contractual relationship and according to PS.

Review and advice on restructuring.

Special tests.

Our auditing company, PartnerAudit GmbH, is entered in the register of the Federal Audit Oversight Authority as an audit expert (approval no. 501385). We thus meet the high and internationally recognized requirements for a professional auditing company and fully implement the Swiss auditing standards. We have an internal quality assurance system based on the specifications of PS 220 and QS 1.

Independence and trust building: Independence is the top priority for us as auditors. This creates a high level of trust in companies, which can be audited to a limited extent or properly, even if there is no statutory audit obligation. Our tasks include, for example, understanding your business processes down to the last detail and recognizing weak points. It’s also about the internal controls and the assessment of their effectiveness. This assessment can be made, for example, on the basis of mathematical random samples. Weak points can lead to risks with a significant impact on accounting and thus the entire company. Within a company, there is rarely one function or person who considers all influences on a company and has access to all available sources of information and people. This allows the external auditor to make a qualified assessment of any weak points and problems. The auditor completes his picture with a profound understanding of the market and the environment in which the auditor moves. Risks can arise equally from weaknesses in processes or people, as well as from the government and regulatory environment of the company. As part of the audit, the key stakeholders are identified and any risks identified. The test certificate thus offers an independent and qualified statement about your company.


PartnerConsult Hergiswil AG

Pilatusstrasse 28

6052 Hergiswil /NW