Audit & Statutory Review Services in Zug

RAB-registered audit firm. Ordinary and limited examinations under Art. 727 CO. Opt-out guidance for small GmbH.

Mueller Stockli Treuhand AG is registered with the Swiss Federal Audit Oversight Authority (RAB) and authorized to perform both ordinary and limited statutory examinations. Maria Stockli leads our audit practice with 18 years of experience.

Audit Thresholds

TypeCriteriaFrom
Ordinary audit2 of 3: CHF 20M balance sheet, CHF 40M revenue, 250 FTE (two consecutive years)CHF 15,000/year
Limited examinationAll other companies not qualifying for opt-outCHF 3,000/year
Opt-out<10 FTE, unanimous shareholder consentDocumentation fee

Ordinary vs. Limited Audit

Ordinary audit provides reasonable assurance through detailed testing of transactions, balances, and internal controls.

Limited examination (eingeschränkte Revision) provides negative assurance through inquiry and analytical procedures — faster and less expensive.

Audit Opt-Out

GmbH entities with fewer than 10 FTE may opt out if all shareholders unanimously consent. The waiver is documented through a formal resolution and recorded in the Commercial Register. Remains valid as long as the company stays under 10 FTE and no 10%+ shareholder requests an audit.

Audit FAQ

Companies exceeding 2 of 3 thresholds (CHF 20M balance sheet, CHF 40M revenue, 250 FTE) need an ordinary audit. Others need at least a limited examination — unless they have <10 FTE and unanimous shareholder opt-out consent.

Ordinary: reasonable assurance, detailed testing. Limited: negative assurance, inquiry and analytical procedures. Ordinary is more comprehensive and costly but provides higher assurance.

With <10 FTE and unanimous shareholder consent via formal resolution recorded in the Commercial Register.