Revision

TFI is an accredited audit firm licensed as an audit expert since 21 October 2011 in accordance with the Swiss Audit Oversight Authority (RAB registration number 502345).

• Limited audit 
• Ordinary audit 
• Internal audit 
• Audit of accounts 



 As your auditors, we are committed to carrying out our audit work quickly, flexibly and reliably. We also see ourselves as consultants and always strive to show our clients potential for improvement and savings. Through ongoing optimisation, our clients benefit from real added value. Translated with www.DeepL.com/Translator (free version)

Limited revision

For smaller companies, the limited audit is the norm. Very small companies can dispense with an audit altogether. For important economic companies and public companies, the ordinary audit applies. 

According to the Swiss Code of Obligations, a limited audit is implemented if the conditions for an ordinary audit are not met. The scope and substance of the limited audit is less than that of the ordinary audit. 

Ordinary audit

Ordinary audits are compulsory for important economic companies* and public companies. The audit is carried out in the same way for all legal forms. An ICS (Internal Control System) must be presented at the ordinary audit. The auditor's report informs the board of directors about the findings and links between the accounting, the ICS and the results of the audit carried out. 

* Conditions for a significant economic enterprise: minimum turnover of 40 million, balance sheet total of 20 million and more than 250 employees. (Two of the three conditions must apply for two consecutive years).