Accounting and Auditing Law 

Auditing is one of the core businesses at KPMG. This means that KPMG's Legal has in-depth understanding of accounting and auditing law.

Our Accounting and Auditing Law practice group continually discusses current issues and, in close cooperation with the auditors, produces internal directives as well as opinions and suggestions for the attention of the Swiss Institute of Certified Accountants and Tax Consultants.

How you can benefit from our services:

  • The auditor and the commercial register will both approve your spin-off balance sheet and your foundation report.
  • Your company will not purchase shares of its own without having the required equity structure.
  • We advise on whether you may revaluate assets without being exposed to liability, or whether you should rather have the shareholders take a decision on the financial reconstruction of the company.
  • These are not foreign words to us: merger accounting, Sarbanes-Oxley and SEC rules
  • We tell you how to deal with a motion to have dividends increased, as put forward in the general meeting.
  • The purchase price formula in the stock purchase agreement is well designed because we know about the wording of such clauses.
  • We know whether or not a business transaction has to be reflected in the profit and loss account and what its impact on the cash flow will be.
  • We can advise you in financial crisis situations, especially when there is a danger of excess liabilities or a strain on liquidity.
  • We can advise you on whether or not electronic accounting files may be kept with the parent company abroad.

Therese Amstutz

Therese Amstutz

Director, Attorney-at-Law, LL.M.

+41 58 249 54 38