Contact us
FREN

Year-end and financial statements

Your annual accounts, prepared and explained

We prepare the closing entries with you and draw up your annual accounts. When the books are kept up to date during the year, only a few decisions remain in spring, and you know about them in advance.

Talk to a specialistWhat a closing includes
On this page

What a closing includes

The closing entries. Depreciation, provisions, accruals and deferrals, valuation of inventory and work in progress, and adjustment of receivable and payable accounts.

01

What the law requires, by size

The requirements of the Swiss Code of Obligations vary from one business to another.

Accounting and financial reporting

A business below a certain turnover may keep simplified accounts, limited to receipts, payments and assets. Above that, and for any legal entity, full accounts are required.

Audit

Follows different thresholds. An ordinary audit is required above certain figures for balance sheet total, turnover and headcount; below that a limited audit applies, and the smallest companies may waive it with the agreement of all shareholders.

Accounting and financial reporting

sales revenue below CHF 500,000 in the last financial year, for sole proprietorships and partnerships; legal entities always keep full accounts
Source: art. 957 CO · checked on 27 September 2026

Audit

  1. Ordinary audit where two of three thresholds are exceeded in two successive years: balance sheet total CHF 20 million
  2. Revenue CHF 40 million
  3. 250 full-time positions; opt-out up to 10 full-time positions
  4. With all shareholders' consent
Source: art. 727(1)(2) and 727a(2) CO · checked on 27 September 2026
02

We prepare the audit, we do not perform it

  1. Auditing is a regulated activity

    It is carried out by bodies licensed by the Federal Audit Oversight Authority, and that licence is verifiable in a public register. We are not your statutory auditor, and we cannot be, for accounts we keep ourselves.

  2. Our role in the audit

    We prepare the file your auditor will ask for, answer their questions and correct what needs correcting. A well-documented closing makes the audit easier and shorter.

03

The internal control system

Companies subject to an ordinary audit must have an internal control system, and the auditor checks that it exists.

In an SME, the main point is to ensure that sensitive tasks do not rest on a single person, that payments follow a defined approval process, and that this process is documented.

art. 728a(1)(3) and (2) CO (the auditor checks that it exists); art. 716a(1)(3) CO (SA) and 810(2)(3) CO (Sàrl) for financial control
Source: art. 728a, 716a and 810 CO · checked on 27 September 2026
04

Also worth preparing

Accountinga smooth closing depends on books kept up to date throughout the yearCorporate taxthe company's tax return is based on the closed accountsVATthe figures reported for VAT must reconcile with those in the annual accounts

Planning your year-end closing

Let us know your legal form and your financial year-end date. We will explain what the law requires in your case and what needs to be prepared.

Prepare your year-end