Audit Financial Services
Audit as an Opportunity for Growing Companies
Why the statutory audit requirement for scale-ups is more than a formality.
As success grows, so do the legal requirements: Once a company in Switzerland employs more than ten full-time staff on average, a limited statutory audit becomes mandatory. Many entrepreneurs perceive this mainly as additional bureaucracy and extra effort.
However, an audit can be far more than a mere formality. It provides the opportunity to review structures, ensure transparency, and strengthen the trust of investors and business partners. Properly understood, it becomes a tool that supports scale-ups on their continued growth path.
In his article in the Handelszeitung newspaper on 4 September 2025, Michael Merz explains why it is worth viewing the revision as an opportunity.
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