Auditor’s report

Companies, associations and foundations that appoint an auditor, regardless of whether or not they are legally obliged to do so, must file the auditor’s report at the same time as their annual accounts, in the same language and in the same format.

When is a company required to appoint an auditor?

Aside from special rules that apply to certain specific categories of companies, a company is required to appoint an auditor if it is regarded as large company during the last accounting year.

When is an association or a foundation required to appoint an auditor?

Aside from special rules that apply to certain specific categories of associations or foundations, an association or a foundation is required to appoint an auditor if it is regarded as very large during the last accounting year.