November 11, 2026 | David Merz
Limited Audit in Switzerland: Definition, Criteria and Process Explained
The limited audit is the statutory audit that applies to most Swiss AGs and GmbHs. It covers every company that is too small for an ordinary audit and has not waived the audit altogether. The auditor reviews the annual accounts and reports to shareholders, which gives owners, banks and investors a basic level of comfort. In this article, we explain what a limited audit is and who needs one. We then cover what the auditor examines, how the process runs, what the report says and what it costs.




























