Zürich Treuhand Hive is registered with the Swiss Federal Audit Oversight Authority (RAB) and authorized to perform both ordinary and limited statutory examinations. Maria Stockli leads our audit practice with 18 years of experience.
Audit Thresholds
| Type | Criteria | From |
|---|---|---|
| Ordinary audit | 2 of 3: CHF 20M balance sheet, CHF 40M revenue, 250 FTE (two consecutive years) | CHF 15,000/year |
| Limited examination | All other companies not qualifying for opt-out | CHF 3,000/year |
| Opt-out | <10 FTE, unanimous shareholder consent | Documentation fee |
Ordinary vs. Limited Audit
Ordinary audit provides reasonable assurance through detailed testing of transactions, balances, and internal controls.
Limited examination (eingeschränkte Revision) provides negative assurance through inquiry and analytical procedures — faster and less expensive.
Audit Opt-Out
GmbH entities with fewer than 10 FTE may opt out if all shareholders unanimously consent. The waiver is documented through a formal resolution and recorded in the Commercial Register. Remains valid as long as the company stays under 10 FTE and no 10%+ shareholder requests an audit.