Financial auditing, regulatory compliance and strategic consulting
bonnefouspartners works with public and private economic players to ensure compliance with regulatory requirements, the transparency of financial information and the soundness of governance systems.
Thanks to our offices in Geneva, Vevey and Zug, we cover a large part of Switzerland, in the French- and the German-speaking regions, and provide our customers with local, responsive support.
Our auditors and auditing experts carry out all types of statutory audits, specific audits, prudential assignments and in-depth financial analyses, helping you to structure your decisions and reduce your risks.
Our missions
Legal and statutory audits
- Limited and ordinary audits in accordance with Swiss Auditing Standards (NA-CH) and the Swiss Standard on Limited Audits (SER)
- Financial audit of companies, foundations and associations, in compliance with the Swiss Code of Obligations (CO), Swiss GAAP FER, IFRS
- Audit of public entities under HAM2 or IPSAS
More than a simple check
An audit conducted by our expert auditors guarantees that your financial statements are presented reliably, accurately and transparently, in accordance with the laws, statutes and standards applicable to you.
It is a guarantee of confidence for your contacts: shareholders, business partners, investors and supervisory bodies.
Legal and statutory fees
- Enhanced credibility of your company with financial institutions when seeking financing
- Strategic support for tenders and large-scale projects
- Secure governance through reduced risk for the Board of Directors
- Support for strategic decision-making, based on reliable, standardized financial information
- Assurance that the financial statements are free from material misstatement due to fraud or error
- Procurement of a detailed report explaining the results of the audit for the Board of Directors
- Certification of the existence of an internal control system
- Validation of conformity of proposed profit appropriation
- Verification of anti-money laundering (AML) obligations
- Audits of financial intermediaries affiliated to self-regulatory organizations
- Prudential audits of FINMA-authorized financial intermediaries affiliated to supervisory bodies
- Our accreditations: AOOS, ARIF, FINControl, SRO Fiduciaire Suisse, OSIF, SO-FIT, VQF
IT audits and internal audits
- Review of the operation, configuration and security of your IT system
- ISAE 3000 reporting
The ISAE 3402 audit enables you to demonstrate to your customers the reliability, security and compliance of the services you provide.
Our specialists will:
- Assess control systems for service providers
- Prepare and review ISAE 3402 (Type I & II) reports
- Communicate results to external auditors
- One-off assignments or support for in-house teams
- Implementation of effective financial and operational internal control systems
- Documentation of key risks and monitoring of implementation of targeted recommendations
- Outsourcing of your internal audit function
Special Audits and Special Missions
- After an in-depth analysis of your financial statements, we will determine whether your company is in a situation of loss of capital, accounting over-indebtedness or actual over-indebtedness (as per art. 725ss CO)
- We will be assessing possible remediation measures
- We will guide you in implementing the actions you need to take
- Audits related to mergers, demergers and conversions (LFus)
- Examination according to NAS 910 / NAS 920
- Audit of exceptional operations: capital increases and decreases, liquidation, revaluation
- Equal pay audit for companies with more than 100 employees
- Corporate governance, outsourced financial management
- Financial due diligence (VDD / BDD)
- Company and project valuations, legal appraisals
- Support for business start-ups, restructuring and transfers
Need an audit or strategic support?
We work independently to assess your processes, your financial statements and your organization.
Ask for a quoteA project? Any questions?
Our multidisciplinary teams are here to advise you, guide you and save you time.
Contact us
A team of experts at your service
Your challenges, our solutions
Frequently asked questions
We work with companies, foundations, associations and public authorities. Our approach is adapted to each type of structure.
All companies (company limited by shares, limited liability company, etc.) which do not meet the conditions for ordinary control are subject to a limited control, unless they have the option of opting-out.
The following are subject to ordinary inspection:
- Companies that exceed at least two of the following three criteria for two consecutive financial years: balance sheet total CHF 20 million; sales CHF 40 million; average number of full-time employees 250.
- Listed companies
- Debtor companies of a public bond issue
- Companies required to prepare group financial statements
- Companies that so request (shareholders representing at least 10% of capital)
We can help you quickly determine whether your company falls into this category.
The distribution of an interim dividend requires the preparation of complete interim financial statements, in accordance with the same principles as the annual financial statements. It must be formally approved by the Annual General Meeting, on the basis of available free reserves, and is subject to a restricted or ordinary audit.
A thorough analysis is required to answer this question. bonnefouspartners will check whether your company should be considered a trader in derivatives (futures, options, SWAPS, etc.) within the meaning of the FMIA. If so, your activity will be subject to FINMA authorization.
Financial companies – including FinTechs, asset managers or trustees subject to a supervisory body (SB) such as FINcontrol Suisse, OSIF, AOOS or SO-FIT, must undergo a prudential audit. We can verify the soundness of your organization, your internal controls and your regulatory compliance.
A company may waive restricted control if it has fewer than ten full-time jobs on an annual average, and if all shareholders or owners agree.
This is known as opting-out. This is a formal decision of the General Meeting (agreement of all shareholders or owners) which must be entered in the Commercial Register. Entry in the Commercial Register is essential, as without it, there is a lack of authority, which is flagged up by the authorities.
