{"id":109,"date":"2014-05-14T11:01:22","date_gmt":"2014-05-14T10:01:22","guid":{"rendered":"http:\/\/maximumvalue.ch\/new\/?page_id=109"},"modified":"2014-05-23T16:52:02","modified_gmt":"2014-05-23T15:52:02","slug":"audit","status":"publish","type":"page","link":"https:\/\/www.maximumvalue.ch\/?page_id=109&lang=en","title":{"rendered":"Audit"},"content":{"rendered":"<div class=\"flex_column av_two_third  flex_column_div first  avia-builder-el-0  el_before_av_one_third  avia-builder-el-first  \" ><section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock  '   itemprop=\"text\" ><p style=\"color: #000000;\">When opting out, fundraising, auditing , or undergoing\/doing a controlled or restricted due diligence, Maximum Value helps you plan and prepare ahead of each of these situations.<\/p>\n<p style=\"color: #000000;\">\u00a0Our staff is fully trained and complies with official requirements, allowing us to perform the following tasks:<\/p>\n<ul>\n<li>Revision according to the provisions of Company and Setup Laws<\/li>\n<li>Revisions according to the provisions of article 727 CO<\/li>\n<li>Special revisions accordint to the Swiss Code of Obligations<\/li>\n<\/ul>\n<\/div><\/section><\/div>\n<div class=\"flex_column av_one_third  flex_column_div   avia-builder-el-2  el_after_av_two_third  el_before_av_icon_box  \" ><div  class='avia-image-container  av-styling-    avia-builder-el-3  avia-builder-el-no-sibling  avia-align-center '  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\"  ><div class='avia-image-container-inner'><div class='avia-image-overlay-wrap'><img decoding=\"async\" width=\"180\" height=\"180\" class='wp-image-514 avia-img-lazy-loading-not-514 avia_image' src=\"http:\/\/maximumvalue.ch\/new\/wp-content\/uploads\/2014\/05\/stockvault-pen-127806_light-180x180.jpg\" alt='' title='stockvault-pen-127806_light'   itemprop=\"thumbnailUrl\" srcset=\"https:\/\/www.maximumvalue.ch\/wp-content\/uploads\/2014\/05\/stockvault-pen-127806_light-180x180.jpg 180w, https:\/\/www.maximumvalue.ch\/wp-content\/uploads\/2014\/05\/stockvault-pen-127806_light-80x80.jpg 80w, https:\/\/www.maximumvalue.ch\/wp-content\/uploads\/2014\/05\/stockvault-pen-127806_light-36x36.jpg 36w, https:\/\/www.maximumvalue.ch\/wp-content\/uploads\/2014\/05\/stockvault-pen-127806_light-120x120.jpg 120w, https:\/\/www.maximumvalue.ch\/wp-content\/uploads\/2014\/05\/stockvault-pen-127806_light-450x450.jpg 450w\" sizes=\"(max-width: 180px) 100vw, 180px\" \/><\/div><\/div><\/div><\/div>\n<article  class=\"iconbox iconbox_left    avia-builder-el-4  el_after_av_one_third  avia-builder-el-last  \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconbox_content\"><header class=\"entry-content-header\"><div class=\"iconbox_icon heading-color\" aria-hidden='true' data-av_icon='\ue803' data-av_iconfont='entypo-fontello'  ><\/div><h3 class='iconbox_content_title  '  itemprop=\"headline\"  >Limited or regular audit?<\/h3><\/header><div class='iconbox_content_container  '  itemprop=\"text\"  ><p style=\"color: #000000;\">Article 727 of the Code of Obligations states that annual and consolidated financial statements must be subject to a regular audit when the company exceeds two out of the following three size criteria for two consecutive business years. On 17 June 2011, the Federal Parliament approved an amendment. Threshold values differentiating limited from regular audit are now the following:<\/p>\n<ul>\n<li>Turnover exceeding forty million francs for two consecutive years<\/li>\n<li>Balance exceeding twenty million francs for two consecutive years<\/li>\n<li>Workforce exceeding two hundred fifty full-time employees per year.<\/li>\n<\/ul>\n<p style=\"color: #000000;\"><strong>\u00a0Opting out<\/strong><\/p>\n<p style=\"color: #000000;\">\u00a0When a company does not exceed two of the three aforementioned criteria, it may choose a limited audit.<\/p>\n<p style=\"color: #000000;\">In addition, a company that is subject to limited audit and which employs fewer than ten full-time employees may relinquish accounts audit, provided that all shareholders endorsed this decision. This option is called opting-out.<\/p>\n<p style=\"color: #000000;\">\u00a0<strong>Due diligence<\/strong><\/p>\n<p style=\"color: #000000;\">\u00a0Offers to purchase a company or an asset usually depend on the results of due diligence analysis. This includes reviewing all financial records and anything else deemed material to the sale. Sellers can also perform a due diligence analysis on the buyer. Items that may be considered feature the buyer&rsquo;s ability to purchase, as well as other items that would affect the purchased entity or the seller.<\/p>\n<p style=\"color: #000000;\">\u00a0During an acquisition, the traditional process is as follows:<\/p>\n<ul>\n<li>due diligence<\/li>\n<li>negotiations<\/li>\n<li>commitment<\/li>\n<li>closing<\/li>\n<\/ul>\n<p style=\"color: #000000;\">\u00a0Due diligence is a way of preventing unnecessary harm to either party involved in a transaction. Maximum Value helps you all along the way.<\/p>\n<\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","meta":{"footnotes":""},"class_list":["post-109","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.maximumvalue.ch\/index.php?rest_route=\/wp\/v2\/pages\/109","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.maximumvalue.ch\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.maximumvalue.ch\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.maximumvalue.ch\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.maximumvalue.ch\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=109"}],"version-history":[{"count":6,"href":"https:\/\/www.maximumvalue.ch\/index.php?rest_route=\/wp\/v2\/pages\/109\/revisions"}],"predecessor-version":[{"id":543,"href":"https:\/\/www.maximumvalue.ch\/index.php?rest_route=\/wp\/v2\/pages\/109\/revisions\/543"}],"wp:attachment":[{"href":"https:\/\/www.maximumvalue.ch\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}