Daniela Blapp
Member of the Audit Department (Swiss Law)PricewaterhouseCoopers AG, Zürich
Certificate Course - Swiss Law for Foreign Accountants
Current situation
The Swiss Federal Act on the Licensing and Oversight of Auditors (Audit Oversight Act, AOA) and the Ordinance on the Licensing and Oversight of Auditors (Audit Over sight Ordinance, AOO) require that individuals and audit companies be approved by the Federal Audit Oversight Authority (FAOA) to provide audit services. To this end, the FAOA maintains a public register of licensed auditors.
The requirements to be approved as an audit expert or auditor are set out in section 4 of the AOA (training, professional practice, reputation). Also formulated there are the additional requirements for individuals who have completed their training abroad. Individuals who have completed their training (including education and experience) that is comparable to Swiss qualifications may apply to the FAOA for approval and registration in the auditors’ register, depending on certain conditions. Among the conditions to the granting of such approval is the proof by the applicant that he/she possesses the required knowledge of Swiss Law.
At a glance
Objective
Preparation for the examination to prove knowledge of Swiss law, as a combination of guided self-study and in-classroom training.
Target audience
Foreign audit professionals that wish to provide statutory audit services in Switzerland, where the law requires a licensed audit expert.
Format
Blended learning - combination of online self-study and in-classroom training.
Examination
Certification exam as proof of knowledge, organized by EXPERTsuisse - available in four languages.
Timing
Course: Sept. - Oct. 2025 Exam: 31 October 2025
Pricing
Course fee CHF 3’400.- excl. VAT Examination fee CHF 4’000.- excl. VAT
Course overview and examination
The Swiss law course for foreign auditors prepares candidates specifically for the examination to demonstrate the required knowledge of Swiss law - in accordance with the Auditor Oversight Act (AOA).
• The course is generally held once a year
• Course language: English
• Duration: The course takes 6 days to complete, of which 50% are held as in-classroom training sessions
According to sections 6 and 34 AOO to prove such sufficient knowledge of Swiss Law the applicants are required to pass an examination organized under the supervision of the FAOA. The FAOA hast delegated to EXPERTsuisse Ltd., the organisation of the examination and has approved the exam regulations prepared by EXPERTsuisse for such examination. Candidates will have the choice to take the examination in German, French, Italian or English.
The exams content is defined by the appendix A of the examination regulation «Subject, subtopics and preparation material»
• Examination regulation
• Subjects, subtopics and preparation material
• Exams are conducted in principle two times a year
Certificate course
Target audience
Foreign audit experts who wish to provide statutory audit services in Switzerland for which the law requires a license as an audit expert.
The license requires that certain criteria defined by the Federal Audit Oversight Authority (FAOA) and the applicable legal framework are met. Further information can be found directly on the website of the FAOA.
If you do not currently meet the recognition criteria, please refer to the section «Information for foreign professionals who do not meet the recognition criteria» below.
Important note:
For all questions regarding licensing as a Swiss audit expert, please contact the FAOA directly, as only the competent authority can provide legally binding advice.
EXPERTsuisse will be happy to answer your questions about the certificate course and the examination concerning Knowledge of Swiss law.
Course content
Oversight of Auditors
Licensing, supervision and cooperation within the framework of the
- Audit Oversight Act (AOA)
- Auditor Oversight Ordinance (AOO)
- Ordinance of the FAOA on the Oversight of Audit Firms (OAF-FAOA)
Audit Report in Switzerland
- Presentation and discussion of different types of auditors’ reports and special situations which may influence the content of the reports.
- Swiss Standards on Auditing:
ISA-CH 700: The statutory auditor’s report
SA-CH 290: Duty of auditing bodies in the case of loss of capital and over-indebtedness
ISA-CH 570: Going concern concept
Other Obligatory Examinations
- Audits in accordance with the Swiss Code of obligations concerning:
- Incorporations
- Capital increase and reduction
- Liquidation
- The Swiss Merger Act (FusG/LFus)
Ordinary Audit & Limited Statutory Examination
- Key concepts relating to ordinary audits and limited statutory examinations
- Legal requirements regarding the internal control system
- The comprehensive audit report to the administrative board
Contract Law
- Conclusion, performance and non-performance of contracts
- Differentiating between:
- Special contracts and innominate contracts
- An employment contract and mandate - Special features of the audit mandate
Company Law
- Introduction to the principles of Swiss company law with particular focus on corporations
- Focus on corporations:
- Incorporation
- Capital structure
- Organization
- Shareholders' rights
- Liability rules - Presentation of:
- Partnerships
- Limited liability companies
- Swiss Merger Act
Swiss and International Corporate Taxation
- Examples of the taxation of partnerships and corporations
- Tax liability relating to direct and indirect taxes
- Determination of taxable profit and its relationship to accounting law
- Special tax status
- Double taxation agreement
- Transfer pricing and much more
Swiss Value Added Tax (VAT)
- Basic principles of VAT
- VAT on sales within Switzerland
Swiss Social Security System
- Presentation of the essential features of the Swiss social security system
- Special features of the Old Age and Survivors' Insurance (AHV)
- Occupational benefits schemes
Further information
Participation in the course is voluntary, but recommended. EXPERTsuisse offers an English-language based course consisting of 3 days of guided self-study and 3 days of in-classroom instruction. The in-classroom training is currently held in Bern.
Guided self-study (flexible via digital learning platform)
- Free from constraints in terms of timing or location
- Exemplary learning plan is provided
- Flexible learning via digital learning platform
In-classroomtraining (focus on application)
- Conventional in-classroom setting
- Full digestion of the self-study content required
The course format was designed as blended learning - to maximise flexibility, as well as learning success.
CHF 3’400.– excluding VAT.
Included
- Guided self-study materials
- Attendance to the course
- Electronic course documentation (excluding English translations of legal texts and any other publications)
Registrations/General Terms
- Deadline for registration: 15 August, 2025
- Registration form must include a handwritten signature.
- The course fee must be paid in full according to the invoice you will receive before the beginning of the course.
The following fees apply in the event of withdrawal from the course:
≥ 30 days before the start of the course: free of charge
< 30 days, but ≥ 14 days before the start of the course: CHF 900.-
< 14 days before the start of the course: 100% of the course fee
A replacement person can be named at any time.
Note: There are no recordings of the lessons and recording in the classroom is not permitted.
General provisions
- The General Terms and Conditions of EXPERTsuisse Ltd. apply, which can be accessed here.
- Registrations remain valid even if you have not received a confirmation from EXPERTsuisse (EXPERTsuisse is not responsible for electronic/postal distribution failures).
- Content, programme, timetable, duration and location are subject to modification.
- EXPERTsuisse reserves the right to cancel the course if there is an insufficient number of participants.
- Please note that registration to the examination is separate from registration to this course.
- The filling out of a specific registration form and payment of relevant fees will have to be made by all persons wishing to take the examination before the examination date.
- Necessary information will be provided to the attendants upon request.
Exam dates
- October 31, 2025 (registration deadline was August 15, 2025)
- June 2026
Curriculum lead and lecturers – Audit
3 Members
Roberto Di Grazia
Member of the Audit Department (Swiss Law)Dynafisc Frôté (Neuchâtel) SA, Neuchâtel
Stefan Haag
Member of the Audit Department (Swiss Law)PricewaterhouseCoopers AG, Zürich
Curriculum lead and lecturers – Law
3 Members
Denis Cherpillod
Member in the field of legal (Swiss Law)Reymond & Associés, Lausanne
Matthias Lanzoni
Member in the field of legal (Swiss Law)Oberson Abels SA, Lausanne
Frédéric Rochat
Member in the field of legal (Swiss Law)Kellerhals Carrard Lausanne/Sion SA, Lausanne
Curriculum lead and lecturers – Tax
4 Members
Laurence Brand
Member in the field of taxation (Swiss Law)Etude Laurence Brand, Fribourg
Olivier Comment
Member in the field of taxation (Swiss Law)PricewaterhouseCoopers SA, Lausanne
Marco Mühlemann
Member in the field of taxation (Swiss Law)Ernst & Young AG, Zürich
Markus Nyffenegger
Member in the field of taxation (Swiss Law)Ernst & Young AG, Zürich
Certificate course
Information for foreign professionals who do not meet the recognition criteria
Starting 2026, applicants with qualifications from countries without mutual recognition (e.g. USA, Canada, South Africa) may be granted easier access to the Federal Diploma Examination for Auditors, offered by EXPERTsuisse.
EXPERTsuisse is currently developing an English-language preparation course specifically for this target group. This is planned to be made available, once Swiss parliament has approved a pending amendment to the Federal Vocational and Professional Education and Training Act, that may in the future allow for federal diploma examinations to be held in English language. We will be happy to keep you up to date on request.
