Audit · Germany & Switzerland

Audit in Germany and Switzerland – independent, precise, personal.

Statutory audits under HGB and Swiss CO with Big Four methodology – tailored to mid-sized companies, groups and their advisers.

  • Appointed public auditor (DE) and licensed audit expert RAB (CH)
  • Risk-based, efficient and with one dedicated point of contact
  • A reliable partner for tax advisers and fiduciaries

Prefer to talk directly? +49 160 406 9353 · +41 79 867 5051

Audit in Germany – Passion Revision
Statutory auditUnder HGB and Swiss CO · Nuremberg and Zurich
Public auditor (DE)
Appointed · Member of WPK and IDW
Licensed audit expert RAB (CH)
Licensed · Member of EXPERTsuisse
Big Four experience
years as Manager Assurance at PwC
01

Audit in Germany

Statutory and voluntary audits under HGB and international standards – from the Nuremberg office.

Audit of annual financial statementsStatutory audits under Section 316 HGB and voluntary audits, e.g. for banks or shareholders.
Group auditsAudits of consolidated financial statements under HGB and international standards.
Sustainability reportsAssurance on sustainability reporting with limited or reasonable assurance.
Financial due diligenceIndependent analysis of the financials in a purchase or sale.
Other assurance engagementsReviews and other assurance engagements.
02

Audit in Switzerland

Audits under the Swiss Code of Obligations – as a licensed audit expert (RAB), from the Zurich office.

To the Swiss website passion-revision.ch →
Limited auditFor SMEs below the thresholds for an ordinary audit.
Ordinary auditFor single-entity and consolidated financial statements under Swiss CO, Swiss GAAP FER and IFRS.
Sustainability reportsAssurance on reporting of non-financial matters.
Special auditsAudits under Swiss CO, e.g. on formation or a capital increase.
03 · Cooperation

A partner for tax advisers and fiduciaries

Does your client need a statutory audit, a Swiss audit or a second professional opinion? I support you as a specialised audit partner – collegial, reliable and without interfering in your client relationship.

Ideal for firms without their own audit department – in Germany and in Switzerland.

“A passion for cooperation – so that you can offer your clients full expertise without overloading your firm.”
  • Statutory auditor in Germany and Switzerland
  • Specialist for complex accounting questions
  • Absolute client protection
Discuss cooperation
Absolute client protectionYour client remains your client: the client relationship and the tax work stay entirely with you.
Audits for your clientsStatutory and voluntary audits in Germany and Switzerland, as well as audits of reporting packages under IFRS, Swiss GAAP FER, HGB and Swiss CO.
Contractor & freelancerReinforcing your audit team when capacity is tight – on site or remote.
Expert opinionsExpert opinions, e.g. on harmonising valuation differences between Germany and Switzerland.
Technical supportA second opinion on accounting questions under HGB, Swiss CO, Swiss GAAP FER and IFRS.
Cross-border casesClients with ties to Germany and Switzerland – licensed on both sides.
Two countries, one auditor

Licensed in Germany and Switzerland – for groups with entities on both sides.

For audits in Switzerland, you will find all information, contacts and services on my Swiss website.

To the Swiss website
GermanyAppointed German public auditor, member of the WPK and the IDW. Audits under HGB.
SwitzerlandLicensed audit expert (RAB), member of EXPERTsuisse. Audits under Swiss CO.
Groups DE – CHAudit and coordination of German and Swiss entities from a single source.
AccountingHGB, Swiss CO, Swiss GAAP FER and IFRS – confident in all relevant standards.
Process

How we work together

An audit should create clarity, not bring your business to a standstill. That is why I plan early, communicate openly and keep to agreed dates.

Engagement scoping

Free initial consultation: audit requirement, scope, timing and fee – transparent and binding.

Risk-based planning

An audit focused on what matters, aligned with your closing process.

Audit & report

Fieldwork, closing meeting and audit report – with concrete recommendations for your company.

Jonas Kisskalt, public auditor
Jonas Kisskalt · Public auditor
Why Passion Revision

Big Four audit quality – at home in the Mittelstand

As a licensed professional, I am bound by independence and confidentiality and supervised by the WPK and the RAB.

Independent

A clear, independent opinion – one that shareholders, banks and investors can rely on.

Precise

Methodology and quality standards from years in Big Four audit.

Personal

You work directly with the responsible auditor – not with changing teams.

FAQ

Frequently asked questions on audit

When is my company subject to a statutory audit in Germany?

Medium-sized and large corporations as well as partnerships with limited liability (e.g. GmbH & Co. KG) are subject to a statutory audit under Section 316 HGB. The decisive factor is the size category under Section 267 HGB (total assets, revenue, employees). I am happy to assess your situation in an initial consultation.

When is an ordinary or limited audit required in Switzerland?

An ordinary audit is required, among other cases, if two of the thresholds of total assets of CHF 20 million, revenue of CHF 40 million and 250 full-time positions are exceeded in two consecutive years. Otherwise a limited audit is sufficient – with no more than 10 full-time positions on an annual average, an opting-out is possible with the consent of all shareholders. You will find details on my Swiss website passion-revision.ch.

Do you work with tax advisers and fiduciaries?

Yes. I carry out audits for clients of tax advisers and fiduciaries – the tax work remains entirely with you.

Can you audit my company and advise it on tax at the same time?

Partly. Professional independence rules set limits. I check this in advance for every engagement and tell you openly which combination is possible.

Do you also audit groups with entities in Germany and Switzerland?

Yes. Licensed in both countries, I can audit or coordinate the German and Swiss entities of a group from a single source.

Free initial consultation

Let's talk about your audit.

For companies and firms: 30 minutes, no obligation, in person or by video. We clarify the audit requirement, scope and timeline.

Call Consultation