Fact Sheet Berney Associés Audit SA

Average engagement duration: 9.8 years (max.: 33.2 years)

Total number of statutory audit clients: 883 (Ranked #7 in Switzerland)

Change in number of audit engagements: +17 (since 31.12.2025), +55 (over the last 12 months)

Number of audit clients listed on a Swiss stock exchange: 1 (thereof 0 in the SMI, 0 in the SMI Expanded and 1 in the SPI)

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 239 deleted entities. These are not included in the table above.

Display client list

The 883 statutory audits are performed by the branch offices as indicated in the table below.

Show client list for Genève, Lausanne, Sion.

Network:

• Duchosal Berney SA (CHE-101.070.713), 11 audit engagements
• Berney Associés Fribourg SA (CHE-103.197.046), 51 audit engagements
• Berney Associés Vaud SA (CHE-105.764.401), 176 audit engagements
• Sefirex SA Société Fiduciaire de Révision et Conseils (CHE-106.697.575), 1 audit engagements
• CROWE BERNEY SA (CHE-109.855.563), 1 audit engagements
• Berney Associés SA (CHE-359.590.155), 1 audit engagements

Total number of audit engagements across the network: 1'124

Direct personal relationship:

• D & D Fiduciaire S.A. (CHE-103.460.025), 12 audit engagements
• Berney Cogis SA (CHE-106.469.703), 0 audit engagements

Same domicile: 

• FCH - Consultants SA (CHE-101.704.297), 0 audit engagements

Further connections:

• Berney Temko SA (CHE-107.602.666), 0 audit engagements
• Oficomptes S.A., société fiduciaire (CHE-107.945.238), 0 audit engagements
• Ascofim SA, en liquidation (CHE-108.406.470), 0 audit engagements
• Fiduciaire Belle-Source Sàrl (CHE-113.719.549), 0 audit engagements
• Square Finance SA (CHE-262.207.019), 0 audit engagements
• Mandasa S.A. société fiduciaire (CHE-108.016.494), 0 audit engagements
• Yves BACHELIER, expert-comptable diplômé (CHE-112.032.042), 0 audit engagements
• Réfisco S.A. (CHE-101.937.447), 0 audit engagements
• ECA Experts Comptables Associés S.A. (CHE-108.096.300), 0 audit engagements
• Apogée conseils et patrimoine SA (CHE-106.067.724), 0 audit engagements
• RFF - Revision Fiscalité Fiduciaire SA, en liquidation (CHE-107.954.349), 0 audit engagements