Fact Sheet TRAG Treuhand und Revisions AG

Audit services

• limited statutory examination (art. 727a CO)
• ordinary statutory audit (art. 727 CO)
• audit of incorporation or capital increase reports (art. 635a and 652f CO)
• audit of capital decreases (art. 653m CO)
• audit in relation to early distribution of assets (art. 745 CO)
• audits in the context of the merger law
• limited statutory examination according to art. 725a CO
• reviews (according to ISRE 2400 or ISRE 2410)
• audit of the equal pay analysis (art. 13d GEA)

Non-audit services

• accounting and fiduciary services
• consulting
• tax consulting
• due diligence
• valuation services

Covered accounting standards

• CO (Code of Obligations)
• Swiss GAAP FER
• HAM2 (Harmonized Accounting Model 2)

Covered languages

• German
• French
• English

Average engagement duration: 17.8 years (max.: 33.3 years)

Total number of statutory audit clients: 116 (Ranked #100 in Switzerland)

Change in number of audit engagements: -2 (since 31.12.2025), -13 (over the last 12 months)

Details regarding the distribution of the audit engagements across legal forms and cantons are depicted in the table below.

This audit firm is recorded as statutory auditor for 31 deleted entities. These are not included in the table above.

Display client list

The 116 statutory audits are performed by the branch offices as indicated in the table below.

Show client list for Naters.

Network:

• Bass Consulting AG (CHE-106.997.474), 2 audit engagements

Total number of audit engagements across the network: 118