Fact Sheet MOORE STEPHENS LUZERN 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
• other special examinations based on legal requirements (such as in the context of relocations or public bids)
• reviews (according to ISRE 2400 or ISRE 2410)

Non-audit services

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

Covered accounting standards

• CO (Code of Obligations)

Covered languages

• German
• English
• Italian

Average engagement duration: 6.9 years (max.: 20.1 years)

Total number of statutory audit clients: 79 (Ranked #129 in Switzerland)

Change in number of audit engagements: +2 (since 31.12.2025), +5 (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 17 deleted entities. These are not included in the table above.

Display client list

Network:

• MOORE Zürich AG (CHE-105.832.468), 1 audit engagements
• MOORE STEPHENS REFIDAR SA (CHE-101.269.485), 194 audit engagements
• Dr. Rietmann & Partner AG, Wirtschaftsprüfer und Steuerberater (CHE-102.084.882), 316 audit engagements
• MOORE ST. GALLEN AG (CHE-103.993.333), 0 audit engagements
• MSZ Group AG Zug (CHE-114.292.387), 142 audit engagements

Total number of audit engagements across the network: 732

Further connections:

• Giroud AG, Treuhand- und Revisionsgesellschaft (CHE-101.018.670), 0 audit engagements
• Stieger + Partner Revisions AG (CHE-102.057.997), 101 audit engagements
• MISolutions AG (CHE-105.518.078), 17 audit engagements
• Dascon AG (CHE-106.823.880), 38 audit engagements
• advanto wirtschaftsprüfung ag (CHE-107.795.275), 73 audit engagements
• MSZ Group AG Zürich (CHE-476.423.429), 12 audit engagements