Who is concerned?
Foreign audit professionals that wish to provide statutory audit services in Switzerland, where the law requires a licensed audit expert.
Accreditation is contingent upon meeting certain criteria established by the Federal Audit Oversight Authority (FAOA) and the relevant legal framework. Further information from the authorities can be found here. If you do not currently meet these criteria, please refer to the section “Information for foreign professionals who do not meet the recognition criteria” below.
Important notice: For any information concerning the licensing as a Swiss audit expert, please contact the FAOA (rab-asr.ch/#/), which is the only competent body to respond on this matter. EXPERTsuisse will be happy to answer any questions you may have about the Swiss law certification course and examination.
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 Oversight Ordinance, AOO) entered into force on 1st September 2007. Article 3 AOA requires that individuals and audit firms 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 (Art. 15, para. 2 AOA).
The requirements to be approved as an audit expert or auditor are set out in Article 4 of the AOA (training, professional practice, reputation). This includes the additional requirements for individuals who have completed their training abroad.
Individuals who have completed professional training outside of Switzerland (including education and experience) that is comparable to Swiss qualifications, and who meet the recognition criteria for foreign qualifications, may apply to the FAOA for accreditation and registration in the auditors' register.
One of the conditions for accreditation as a licensed audit expert is proof, which is to be provided by the applicant, that he/she possesses the required knowledge of Swiss Law. Please refer to sections “The examination” and “The course” on how to obtain such proof.
The examination
According to articles 6 and 34 AOO (version of 1st January 2024), to prove sufficient knowledge of Swiss law, it is required to successfully pass an examination. The FAOA has delegated the organisation of the examination to EXPERTsuisse Ltd. (EXPERTsuisse) and approved the examination regulations prepared by EXPERTsuisse. Candidates will have the choice to take the examination in German, French, Italian or English.
Exams are conducted in principle two times a year.
The next session is planned, on Friday, 20 June 2025. Please See the registration form below (registration deadline: 22 April 2025).
The course
Candidates to the exam are not required to follow any particular preparation course in order to take the examination. However, EXPERTsuisse offers a comprehensive preparation course with the purpose of preparing the candidates for the examination.
The course is conducted once a year, entirely in English and includes self-study and on-site training elements. The next course is scheduled for September 2025. The registration form will be available by April 2025 along with supplementary information on its content and format. Information sessions will be held and published in due time on this website.
For 2025, both the course setup as well at its timing have been revised.
Information for foreign professionals who do not meet the recognition criteria
Applicants with qualifications from countries that do not hold reciprocal rights (for example Canada, South Africa and the USA) or that do not offer comparable training and qualifications may have facilitated access to the diploma examination for auditors, provided by EXPERTsuisse, starting 2026.
EXPERTsuisse is currently developing an English based preparatory course for this target group. Further information will be available in April 2025, including information sessions for those interested.
Important notice: A project is pending in Swiss Parliament, to authorize conducting diploma exams in English for professional education bodies such as EXPERTsuisse. It is therefore not certain, that the diploma examination for auditors in 2026 may be provided in English language.