Switzerland
Header Picture Audit NPO

Auditing Not-for-profit Organizations (NPO) 

Executive committees of not-for-profit organizations (foundations, associations, co-operatives) are being confronted with increasing transparency requirements imposed by their donors or institutional investors. KPMG is a competent business partner that understands your issues and who will proactively help you identify solutions that work.

What is it all about?

Ranging from the performance report to the annual financial statements - donors, institutional investors, regulatory authorities and certification boards expect not-for-profit organizations to provide transparent management information.

What are the challenges?

Members of foundation boards, executive committees and management are all being challenged by the sense of entitlement of donors and investors. Management is expected to do the following:

  • Proactively design, manage and monitor the general activities
  • Adjust activities and focal points to reflect a changing environment
  • Critically review questions regarding accounting and valuation principles
  • Conceptualize frameworks for IT controls or IT systems

How can KPMG help you?

We specialize in auditing and advising not-for-profit organizations and can actively support you in handling your challenges. For this reason, we have installed a competence center for not-for-profit organizations which ensures that knowledge is shared across disciplines, i.e. between auditors, lawyers and tax specialists.

Our audit approach is as follows:

  • Understanding of relevant business risks in view of specific activities
  • Recognition of central procedures and the effectiveness of internal controls


This procedure allows us to efficiently perform our audit mandate, which we perform with a critical eye while keeping an entrepreneurial view for what is important.

Beyond a mere audit report, you will also receive recommendations on how to optimize processes and controls, as well as insights into currently relevant topics and new developments.

What we can offer:

  • Specialization in auditing and advising not-for-profit organizations
  • Risk-oriented audit approach with an eye for what counts
  • Security and confidentiality, sparring partner for management
  • Added value in our communication and reporting

Michael Herzog

Michael Herzog

Partner, Sector Head Healthcare, Head Audit non-profit organizations and public sector entities

+41 58 249 40 68

Pierre Henri Pingeon

Pierre Henri Pingeon

Partner, Head Audit non-profit organizations and public sector entities western Switzerland

+41 58 249 38 00