If the thresholds for an ordinary audit pursuant to Art. 69b of the Swiss Civil Code are not reached, the association is free in its audit planning. There is no legal obligation to perform an audit.
The general meeting (association meeting) can appoint an auditor to audit the association’s accounts (a so-called statutory auditor), either via a corresponding article in the bylaws or via a resolution. This audit can take place in accordance with the standard on limited statutory audits.
The management board can appoint an auditor to audit annual financial statements. This type of audit is to take place according to the Swiss auditing standards.