• Capital: Bern
  • Population: approx. 8,000,000 
  • Language: German, French, Italian, Rhaeto-Romanic 
  • Part of the EU since: Not a member

Member Bodies

Professional Bodies

No. of members8,750 
Institute staff40
Date of establishment1925
Local branches2
Subject to public oversight No
Public oversight authority N/A
Involvement in Qualification and Market AccessEXPERTsuisse 
Initial educationYes
Approval and registrationNo
Continued Professional DevelopmentYes
Standard settingYes (standard setting for audits of PIEs in coordination with FAOA) 
Quality assuranceYes (on site quality performance inspections performed by FAOA and limited to audit firms of PIEs) 
Disciplinary measuresYes 


ProfessionsLicensed Audit Expert Licensed Auditor 
Professional bodyEXPERTsuisse EXPERTsuisse 
Protected titleYes Yes
Reserved activities1Statutory Audits Statutory Limited Examinations 
Included authorisationsN/AN/A


Statutory Auditor Accountants  
Regulated professionYesYes
SupervisionNo (only audit firms of PIEs) No
Public oversight authorityFederal Audit Oversight Authority (FAOA) Federal Audit Oversight Authority (FAOA) 


Statutory Auditor  Accountants  
General initial education steps (without possible exemptions)One of the educations listed in Article 4, para 2 Federal Act on the Licensing and Oversight of

Auditors (AOA)1 
Between 3 and 12 years of practical training (depending on diploma) 
One of the educations listed in

Article 4, para 2 AOA2 
1 year of practical training 


Statutory Auditor  Accountants 
No. of qualified professionals7,0002,600
No. of new trainees per year400400
No. of people taking the professional examination260Information not available 
No. of people passing the professional examination260Information not available 

Market access – qualified professionals

Statutory Auditor  Accountants 
Registration requiredYesYes
Competent authority for registrationFAOAFAOA
Cost of appointment/ registrationCHF 800 (€650)  CHF 800 (€650)  
Oath requiredNoNo
Insurance requiredNo (only audit firms of PIEs) No
Professional address requiredNo (only audit firms, including sole proprietorships) No (only audit firms, including sole proprietorships)