Code of Obligations

The Code of Obligations (CO) forms the legal basis for the bookkeeping and accounting of many organisations. Although the accounting of many companies goes beyond the minimum requirements of the CO, the switch to a different set of rules nonetheless brings many technical questions and new organisational problems, which we would be happy to resolve.

  • Audit of the annual and consolidated financial statements and internal controls and processes
  • Audit of selected areas of finance
  • Statutory special audits
  • Support when moving from one accounting standard to another
  • Assistance in the implementation of new legal regulations in the fields of bookkeeping and accounting


Swiss GAAP FER is a basis for financial reporting which provides an attractive alternative to IFRS and the CO for small and medium-sized enterprises, non-profit organisations, as well as building- and health insurers. This national standard for companies that are mainly active in Switzerland, is also approved by the Swiss SIX Exchange (stock exchange) as an alternative for companies in the "Domestic Standard" and "Standard for Real Estate Companies" sectors, and is even prescribed by law for pension funds.

  • We can show you what form of accounting suits your needs best – and audit this on request at regular intervals.
  • We can assist you in converting your financial statements to Swiss GAAP FER – and, of course, you will also be able to monitor each step of the conversion itself.
  • We can help you with the preparation of consolidated financial statements and an internal financial handbook required under Swiss GAAP FER.
  • Upon request, we can also audit your financial statements in accordance with Swiss GAAP FER – a fast, competent and comprehensive service.
  • We can also deliver Swiss GAAP FER training for staff in your accounting department.


The IFRS (International Financial Reporting Standards) develop constantly – but even with these increasing demands on financial reporting, investors still require reliable and timely reports.

Despite this tension, management must also assess the impact of IFRS on the business model and business operations and take appropriate measures. We can help you to address this very difficult challenge.

  • Competent, external audit of your IFRS financial statements
  • An assessement of the impact of existing and future IFRS amendments on your industry
  • Updating of company-wide accounting policies or the introduction of new accounting standards
  • Assistance with accounting for complex structures
  • Professional training for your employees which is tailored to the needs of your company

Find an overview of our IFRS publications below or on our global site.

Register for our newsletter here and choose "Accounting Standards IFRS" in the Topics section to stay informed.


The US GAAP and the regulations of the US Securities and Exchange Commission are continually being developed and revised – on top of these increasing demands, there is also the added difficulty of always implementing new standards in good time.
In addition, new and revised accounting standards can affect your business model and the operational activities of your company in many ways - we will help you to correctly assess these impacts and comply with accounting standards.

  • Auditing your US GAAP financial statements
  • Explanation of existing and future changes in US GAAP and SEC requirements - especially with regard to the consequences for your industry
  • Updating of company-wide accounting policies or the introduction of new accounting standards
  • Assistance with accounting for complex structures
  • Professional training for your staff, which is geared to the needs of your company

Conversion and integration

The change from one accounting standard to another is a complex process that affects not only the reporting but also the business processes in numerous sectors and various tax issues. A successful and efficient change of accounting standards therefore requires thorough planning - we will help you achieve this.

  • We will show you how the new accounting standard affects particularly complex areas of your business and what industry-specific requirements should receive special consideration.
  • We will help you to understand the impact of the changeover on your financial figures, on the volatility of your profit, as well as on other business sectors.
  • We will make sure you record the required data for the new standard, and that your organisation also has sufficient capacity and adequate controls.
  • We will show you the tax consequences arising from these rule changes.
  • We will provide comprehensive and competent advice to support you in the preparation of your initial report under the new standard.
  • We will support you throughout the conversion or implementation process, manage accounting complexity and implications to ensure successful project management.