Professional & auditing standards
With the professional & auditing standards, you are equipped to carry out ordinary audits, limited audits, voluntary audits and all statutory and voluntary special audits.
Swiss Standards on Auditing (SA-CH)
The SA-CH, edition 2022, correspond to the status of the International Standards on Auditing (ISA) of October 2018 following completion of the Auditor Reporting project, the Disclosure project, the NOCLAR project and the revised ISA 540 (Revised).
Swiss standards for other auditing services (DL-CH)
For reviews, business audits and related services, the Swiss Standards for other assurance services, edition 2024, apply.
Swiss Standard on the Limited Statutory Audit (SER)
In the case of limited audits, the "Swiss Standard on Limited Audits" (SER), which is published jointly with Treuhand Suisse, is applied.
ISQM-CH 1 and ISQM-CH 2
Transfer of international quality management standards to Switzerland. The two standards have the following designations:
- ISQM-CH 1: Quality management for practices that carry out audits, reviews of financial statements, other business audits or contracts for related services
- ISQM-CH 2: Contract-related quality assurance
Guidelines on independence (RzU)
In order to reflect international developments in the IESBA Code of Ethics, the guidelines on independence (RzU) were updated again in September 2024 following the complete revision in fall 2022.
Code of Ethics and Professional Conduct
The Code of Ethics and Professional Conduct contains rules of professional ethics, compliance with which is intended to guarantee reputable and irreproachable business activities. These include provisions on diligence and responsibility, confidentiality and independence. They also include principles for ongoing training and remuneration.