We will provide you with the necessary reports that you need

Audit of the annual financial statement

Findea's auditors carry out both the ordinary and the limited audit. Our auditors review your annual financial statement and issue the corresponding certificate after the audit.

Transparent financial reports

Our approach involves making the financial report as transparent and understandable as possible so that it adds significant value to your business while also complying with legal requirements.

Capital increase

If you wish to increase the equity of your company, you must carry out a corresponding capital increase. This can be done in a number of ways.

If you carry out a qualified capital increase (e.g. an increase through the contribution of a contribution in kind), the contribution in kind must be examined by an auditor. The auditors of Findea can carry out this audit and prepare the corresponding audit report.

Capital reduction audit

In the case of a capital reduction, it must be verified whether the creditors' claims are still covered after the capital reduction.

It is also mandatory to write a written report on whether the capital reduction is justified, which is then submitted to the board of directors. This report primarily serves to ensure the creditors' security, so that after the capital reduction, their claims are still covered.

Our auditors can carry out the audit of the capital reduction and issue the corresponding audit certificate.

Due diligence

Our team of lawyers, business consultants and trustees will carry out a comprehensive due diligence for you if you wish to purchase a company. As part of the due diligence, we examine the object of purchase with regard to legal and economic risks as well as hidden legacies.

Due diligence helps you to better evaluate the risk/opportunity ratio of a company purchase and to avoid unpleasant surprises.

Mergers/demergers/conversions

The Swiss Merger Act (FusG), which came into force in July 2004, comprehensively regulates corporate mergers, demergers and conversions. The merger, demerger or conversion report to be drawn up must be audited by an auditor before it is submitted to the Board of Directors.

Companies that meet the requirements of an SME and for which the BoD unanimously waives the audit are exempt from this. However, the merger, demerger and conversion audit is highly recommended as it serves to protect the company.

Qualified incorporation

If at least one qualified fact is fulfilled, it is referred to as a qualified incorporation. Qualifying circumstances include the payment of the share capital through contributions in kind, the granting of founder's benefits and the payment by offsetting. We can check the qualifying circumstances for you and provide the corresponding audit confirmation.

Proactive exchange

We place a high value on a proactive exchange with our clients in order to ensure the highest possible quality of the audit.

Although it is legally permissible to dispense with auditors, the pros and cons should be weighed up.

Depending on the legal form, there is an obligation in Switzerland to prepare an annual financial statement. This must be audited by an auditor or an auditing expert for accuracy under certain conditions (OR 727 ff.).

To ensure compliance with legal requirements and the financial stability of the company, it is essential to prepare a sound set of financial statements.

The audit of the annual financial statements is not only a necessary chore but also brings great benefits:

1. Increased trust from important stakeholders: The preparation of a high-quality audit report not only serves to fulfill legal requirements, but also increases the trust of important stakeholders. In particular, investors, banks, customers and the state perceive the audit report as a “seal of quality”.
   
2. Identify errors and risks early: The audit of the annual financial statements enables the early detection of errors that would lead to business and tax risks. A high-quality audit report thus also uncovers possible potential for improvement and contributes to increasing the efficiency of the company.
   
3. Audit of the annual financial statements by specialists: Our approach involves making the audit report as transparent and comprehensible as possible so that it creates significant added value for your company while also complying with legal requirements. In addition, we value proactive communication with our clients in order to ensure the highest possible quality and efficiency of the audit.

Our auditors can address your needs individually. On the one hand, we audit the legally relevant facts so that we can provide a legally correct audit report. On the other hand, we can address your individual wishes and audit certain areas specifically:

• Auditing the plausibility of VAT returns
• Auditing the internal control system (ICS)
• Auditing for fraudulent activities
• Checking for further legal violations (e.g. direct taxes)

In addition to the legally required actions, depending on the type of audit to be carried out, our auditors will pay increased attention to the following matters:

• Valuation of inventory
• Valuation of depreciation
• Valuation of provisions
• Relevant tax issues
• Dividend practice
• Temporal and material demarcation of business transactions
  

The audit of the annual financial statement is not a chore, but rather adds a great deal of value for companies in their dealings with investors, banks and other stakeholders.

• Banks: If you wish to take on outside capital or already have operating loans, audited financial statements are essential. As a rule, banks only grant operating loans to audited companies.
  
• The management: the auditor not only audits the finances of a company, but also advises the management. He can support the management with regard to financing issues (capital increase, capital reduction, refinancing, etc.) and ensures that no liability arises for the management.
  
• Investors: For investors, audited financial statements represent significant added value, as they can be sure that the figures presented by management comply with the law and the statutes. With an audited report, it is therefore easier to find new investors or raise new capital at more attractive conditions.