• Double Mandates

Double Mandates

Everything from a single source

Since the introduction of the new auditing law, enterprises subject to a limited audit can opt to let the same accountant provide both accounting and audit services. The requirements regarding independence have been relaxed, which allows for uncomplicated, efficient and cost-effective solutions for small companies and organisations.



The accounting and audit double mandate is only permissible if the two mandates are kept separate in personnel and organisational terms. BDO ensures that this is the case.

Limited audits are defined in the Swiss Code of Obligations. They are permissible only where two of the three following criteria are not exceeded in two consecutive years:

  • Total assets of CHF 20 million
  • Turnover of CHF 40 million
  • 250 full-time employees on average over the course of the year


Limited audits are intended for small enterprises and, combined with our accounting services, offer great benefits including efficiency and sensible costs.


How you benefit

You have one single contact at BDO. Your BDO client partner is a generalist and is trained and able to respond to all matters pertaining to your accounting and audit mandate. He or she coordinates the various tasks, providing you with an all-in-one service. This comprehensive advising gives you certainty and additional security, helping you concentrate fully on your core business.


If you would like to benefit from more efficient, straightforward solutions, we would be pleased to advise you.