OBT AG

OBT audits annual financial statements under the Code of Obligations, Swiss GAAP FER and IFRS, covering the most common reporting standards used by SMEs and public institutions in Switzerland. For municipalities and towns, OBT is a familiar auditor that knows the harmonized accounting model (HRM2) and the reporting duties that apply to local government.

For pension funds and other retirement institutions under the BVG, OBT carries out audits to the requirements set by the supervisory authorities. When extraordinary events occur, such as capital transactions, mergers or suspected irregularities, the audit team carries out special audits. OBT is recognized as an EXPERTsuisse Certified Company.