Everything that matters about limited statutory audit for pharmacies in Bünzen
Swiss accounting law (art. 957 ff. of the Code of Obligations) sets a precise frame, yet day-to-day practice often stays fuzzy. This guide walks through what actually matters for a business based in Bünzen.
Year-end closing: how the mechanics work
Depreciation follows rates accepted by tax practice (property, machinery, IT): staying within those ranges avoids reassessments. Exceeding them is justified — and documented, in Bünzen as anywhere.
For an SME in Bünzen, the closing is also decision time: distributions, provisions, investments to anticipate. A file ready in February leaves time to decide; one ready in June just endures.
A well-structured SME chart of accounts
The test of a good chart of accounts is a single question: can the owner find the margins in three clicks? If not, the chart serves the tax office but not the business — even in Bünzen.
For a business in Bünzen, the Sterchi/Käfer structure also eases benchmarking: banks and fiduciaries reason on those standard classes to situate an SME's limited statutory audit.
Outsource limited statutory audit or keep it in-house?
Splitting roles clearly avoids duplication: the company captures documents and approves payments; the fiduciary checks postings, closes the year and defends the file before the authorities. Each side does what it does best — and nobody keys the same invoice twice.
In Bünzen, as everywhere, the right collaboration rhythm follows the activity: monthly for payroll and data entry, quarterly for VAT, yearly for the closing and tax advice.
The Swiss legal frame for limited statutory audit
A small business does not mean small obligations: from the first salary or the first VAT return, mistakes get expensive — in Bünzen as anywhere.
The good news: the Swiss frame is stable and predictable. Structure limited statutory audit once — chart of accounts, document flow, calendar — and the same organisation pays off for years.
Bünzen: what changes, what does not
Bünzen (postal code 5624, canton Aargau) applies the same federal rules as the rest of the country: what changes in Bünzen are the cantonal counterparts — tax administration, compensation office, commercial register.
Federal deadlines do not move in Bünzen: VAT within 60 days, salary declaration in January, 10-year record retention — postal code 5624 changes nothing about those rules, only the sender's address.
Frequently asked questions
Do you need a fiduciary for limited statutory audit, or can you do it yourself?
Both are defensible. Below CHF 500,000 of revenue, a sole proprietorship may keep simplified accounts itself. As soon as payroll, VAT and a closing with tax stakes are involved, professional support prevents mistakes that cost more than the fees. With a shared platform, the fiduciary does not even need to be in Bünzen.
How long must records related to limited statutory audit be kept?
Ten years from the end of the financial year concerned (art. 958f CO). Electronic retention is permitted if the integrity and readability of the records are guaranteed — a serious digital archive validly replaces paper binders. A business in Bünzen can therefore archive fully digitally.
What is the difference between a limited and an ordinary audit?
The ordinary audit applies to companies exceeding, for two consecutive years, two of three thresholds: CHF 20 million balance sheet total, CHF 40 million revenue, 250 full-time positions. Others fall under the limited audit, and those with no more than ten full-time positions on annual average can opt out with all shareholders' consent. These federal thresholds do not depend on the registered seat — in Bünzen as anywhere.
Which documents should be prepared for the year-end closing?
Bank and cash statements at the closing date, the inventory of stock and work in progress, final AHV/LPP/accident settlements, contracts signed or amended during the year, invoices straddling two years and the detail of accruals. With an up-to-date document archive, most of it is already there. The list is identical in Bünzen: the CO dictates it, not the commune.
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