EXPERTsuisse is the Swiss Expert Association for Audit, Tax and Fiduciary. It is a professional body rather than a public authority: it trains, certifies and represents federally certified experts, and it sets the technical standards the Swiss audit profession works to. Its membership runs to more than 11,000 individual experts and several hundred firms. Under the Swiss audit oversight framework, financial statements of public interest entities prepared under the Code of Obligations or Swiss GAAP FER are audited in accordance with the standards it issues.
What EXPERTsuisse publishes
- The Swiss Auditing Standards (PS), converged with the international ISAs and supplemented for Swiss-specific requirements
- Technical guidance and pronouncements from its expert commissions on accounting, audit, tax and fiduciary matters
- Position papers and responses to Swiss and international consultations
- Professional education material and continuing development requirements
Why it matters for compliance teams
EXPERTsuisse is where the operative audit requirement actually lives in Switzerland. The FAOA licenses and inspects, but the standard an auditor is measured against is the PS — and the Swiss add-ons to the international baseline are what create the differences a group auditor needs to plan for.
Seqlense DOC indexes EXPERTsuisse standards alongside FAOA oversight material and the EU audit framework, so cross-border groups can identify where Swiss audit requirements diverge.