| Auditing incorporation reports (incorporation based on contributions in kind or acquisitions in kind (Art. 635a CO) |
| Verifying that an incorporated company has sufficient capital stock if it intends to transfer its registered office to Switzerland from abroad (Art. 162(3) of the International Private Law Act [IPLA]) |
| Auditing increases in share capital (auditing the capital increase report in terms of contributions in kind or acquisitions in kind, offsetting against debts and/or conversion of freely disposable equity capital) (Art. 652d and Art. 652f(1) CO) |
| Share capital reduction audit (Art. 732(2) OR) |
| Verifying the legality of early distribution of liquidation proceeds (Art. 745(3) CO) |
| Verifying the legality of deleting a company from the Swiss Commercial Register in case of a cross-border merger, demerger or transfer of assets and liabilities (Art. 164(1) IPLA) |
| Verifying that the terms of employment are in line with local and sector standards and that equal pay is guaranteed |
| Auditing in the capacity of an agent (review) |
| Special audit |
| Auditing the issue of new shares in case of a conditional increase in share capital (Art. 653f(1) CO) |
| Auditing the deletion of conversion or option rights in case of a conditional increase in share capital (Art. 653i(1) CO) |
| Auditing the revaluation of land, buildings and equity participations in case of negative net worth (Art. 670(2) CO) |
| Auditing an interim balance sheet where there is good cause to suspect overindebtedness (Art. 725 CO) |
| Verifying the legality of refunding additional financial contributions within the limited liability company (Art. 795 b CO) |
| Determining the amount of equity capital that may be used for reaching a financial settlement with company members which have left the company (Art. 825a(2) CO) |
| Performing an ordinary audit of the annual accounts at the request of company members which have left the company (Art. 825 a(4) CO) |
| Verification of the membership list of cooperatives without an auditor (Art. 907 CO) |
| Verifying the legality of a company merger if there is a loss of capital or overindebtedness (Art. 6(2) of the Mergers Act [MergA]) |
| Auditing the merger contract, the merger report or the merger balance sheet (Art. 15(1) MergA) |
| Verifying the legality of the waiver of the obligation to provide creditors with information concerning the securing of their claims in case of a merger (Art. 25(2) MergA |
| Auditing the demerger contract, the demerger plan and the demerger balance sheet (Art. 40 MergA) |
| Auditing the conversion plan, the conversion report and the conversion balance sheet (Art. 62(1) MergA) |
| Auditing the merger contract and merger balance sheet in case of foundation mergers (Art. 81(1) MergA) |
| Verifying the legality of the waiver of the obligation to provide creditors with information concerning the securing of their claims in case of foundation mergers (Art. 85(2) MergA) |
| Auditing the merger contract, the merger report and merger balance sheet in case of pension scheme mergers (Art. 92(1) MergA) |
| Auditing the conversion plan, the conversion report and the conversion balance sheet in case of pension scheme conversions (Art. 97(3) MergA) |
| Auditing the inventory in case of mergers, conversions and asset transfers which a public institution is involved in (Art. 100(2) MergA) |
| Auditing the demerger contract, the demerger plan and the demerger balance sheet in the case of a demerger of a company operating on an international scale (Art. 163d(1) IPLA) |
| Verifying that Swiss company members have been duly compensated in the case of a cross-border merger or demerger (Art. 164(2)(B) IPLA) |
