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Fact Sheet cmt wirtschaftsprüfung ag

Core Company Information
Company Name cmt wirtschaftsprüfung ag
UID CHE-112.524.196
Alternative / previous Names cmt Wirtschaftsprüfung AG (until 12.03.2024)
Domicile Appenzell
Canton AI
Legal Form Limited corporation
Inscription Date 19.09.2005
Website http://www.cmt-wp.ch
Phone +41 79 265 67 00
Offered services

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)
  • Swiss GAAP FER
  • IFRS (International Financial Reporting Standards)

Covered languages

  • German
  • English
FAOA Information
FAOA ID 503038
RAB Permission licensed audit expert
FAOA License active (since 07.02.2008)
Link to FAOA website View auditor profile at FAOA
Branch offices (0) -
Membership in Associations -
Number of auditors with permission 4  (8.50 audit engagements per employee on average)
Auditor Statistics

Average engagement duration: 6.2 years (max.: 19.4 years)

Total number of statutory audit engagements: 34 (Ranked #182 in Switzerland)

Change in number of audit engagements: +11 (since 31.12.2023), +11 (over the last 12 months)

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

  AI AR GR LU SG ZG ZH
Limited corporation 5 4 2 1 6 3 9 30
Limited liability company             1 1
Foundation   1   1       2
Cooperative 1             1
6 5 2 2 6 3 10 34

This audit firm is recorded as statutory auditor for 4 deleted entities. These are not included in the table above.

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Related audit firms

Network:

Total number of audit engagements across the network: 34

Latest audit engagements
These are this auditor's latest audit engagements.
 
Client Name Client UID Domicile Start Date Type of switch Auditor Branch
SmilePraxis Chur AG CHE-178.280.990 Chur 31.10.2024 First auditor Appenzell
CraneCapital AG CHE-360.134.545 Zug 28.10.2024 Auditor switch Appenzell
IK Industriekapital AG CHE-112.477.533 Zug 28.10.2024 Auditor switch Appenzell
IK Liegenschaften AG CHE-114.131.583 Zug 28.10.2024 Auditor switch Appenzell
Gebrüder Mahler AG CHE-105.808.263 Uzwil 09.09.2024 Auditor switch Appenzell
Discontinued audit engagements
The following audit engagements were lost recently, either to a competitor, due to auditor resignation or due to an opting out.
 
Client Name Client UID Domicile End Date Reason Auditor Branch
Hilfsverein Stadt Spitex CHE-108.329.243 St. Gallen 10.07.2023 Discontinued Appenzell
Rusch Bau AG CHE-159.638.200 Schwende-Rüte 21.12.2022 Opting-out Appenzell
AUPARO Switzerland AG CHE-151.679.945 Appenzell 20.07.2022 Opting-out Appenzell
Green Alligator Travel & Events AG CHE-306.873.330 Romanshorn 02.12.2020 Opting-out Appenzell
People's Holding AG CHE-429.899.588 Thal 22.09.2020 Auditor switch Appenzell