Audit and reviews


Any company whose headcount exceeds 10 employees in average is subject to an audit. As long as the company does not exceed certain thresholds in terms of turnover, total assets and headcount, its financial statements can be subject to a “limited statutory examination” rather than a full audit.

Gaapex is registered with the Federal Audit Oversight Authority (FAOA) and is therefore accredited to perform statutory audits. All our audit engagements are placed under the oversight of Certified Public Accountants members of EXPERTsuisse. As your auditor, we will work in order to deliver high-quality services that will add value to your business.

In the event of the incorporation of a legal entity with contribution in kind, the contributed net assets are to be audited by a Certified Audit Expert. We have the required certification in order to assist you with that process.

In order to perform a share capital increase in kind, the net assets that are contributed are to be audited by a Certified Audit Expert. Gaapex can assist you with that process as we have the required certification.

Depending of your project, you might be required to work with a Certified Audit Expert in order to achieve the desired transaction. This can be the case if the underlying entities exceed certain thresholds or upon shareholders’ request. We can assist you with determining the relevant steps your company needs to follow in order to achieve the desired outcome.


The Swiss code of obligations as well as a certain number of special laws require the help of a Certified Audit Expert in order to carry specific transactions. This includes the incorporation of legal entities or share capital increase with contribution in kind as well as transactions governed by the Mergers Act.

Please feel free to contact us in order to discuss your specific needs.