​​Revisionsstelle / Organe de révision

What is Revisionsstelle / Organe de révision?

Revisionsstelle (in German) or Organe de révision (in French) refers to the auditing body or statutory auditor under Swiss company law. This entity is responsible for overseeing a company’s financial integrity and ensuring compliance with Swiss legal standards.

Key Functions:

• Verify the accuracy of annual financial statements
• Monitor compliance with Swiss accounting and corporate laws
• Report audit findings to the general meeting of shareholders
• Act as an independent financial watchdog to build investor and stakeholder confidence

Types of Audits in Switzerland:

• Ordinary Audit: Mandatory for large companies meeting certain thresholds (e.g., over 250 FTEs, CHF 40M turnover)

• Limited Audit: Applies to most small and medium-sized enterprises (SMEs)

• Opting Out: Possible for micro-enterprises with fewer than 10 full-time employees, provided all shareholders agree

Types of Audits in Switzerland:

​Appointing the correct Revisionsstelle / Organe de révision is vital for ensuring transparency, legal compliance, and corporate accountability. It also enhances the credibility of a company in the eyes of investors, banks, and partners.

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