History

EXPERTsuisse, the Swiss Expert Association for Audit, Tax and Fiduciary has been honouring its responsibility in the economy, society and the political domain for more than 90 years.
Details of our history can be found here in German and French.

Please find the most important milestones of your history:
 

2015 A new era dawns: from 1 April 2015 onwards, the Swiss Institute of Certified Accountants and Tax Consultants bears the name of EXPERTsuisse – Audit, Tax, Fiduciary. As of this date, in addition to admitting certified auditors, certified tax experts and audit experts, it once again also admits certified fiduciary experts.
   
2013 All section presidents become members of the Board
   
2011 Institute of Certified Accountants and Tax Consultants comes under unitary management
   
2007 

The auditors' regulatory authority (RAB) and the Financial Market Supervisory Authority (FINMA) are founded

Moderate reorientation of the Institute: as a consequence of the promulgation of new auditing legislation (requiring auditors to be licensed and subject to state supervision) the Treuhand-Kammer undertakes a moderate reorientation in 2007, one result of which is the breaking away of the SVIR with effect from the end of the 2007/2008 financial year

   
2006

The Swiss auditing standards (PS) are replaced by the the International Standards on Auditing (ISA)

The Treuhand-Kammer as an international entity: the Institute is represented in innumerable international organisations

The Schweizer Treuhänder is now issued in 4-colour print

The provisions of the Code of Obligations relating to the companies and accounting are revised

   
2005

Educaris AG is founded as a centre of excellence for training and continuing education

New audit legislation is implemented 

   
2004 

First publication of auditing standards:

New audit legislation for entities of all types is presented

The Treuhand-Kammer abandons its role as a self-regulating organisation (SRO)

   
2002 The Institute ceases to be the body responsible for fiduciary experts
   
1999 Centre of excellence for training and continuing education is founded

Auditing Principles are drafted 
   
1998

Specialist groups come into being

Recommendation for further training is reformulated as training requirements.

The third edition of the handbook is the first to bear the title "Swiss Handbook of Auditing"

   
1997 The association's sub-name is modified to read "Swiss Institute of auditors, tax experts and fiduciary experts"
   
1994

Recommendation on further training is issued

   
1993 Auditors stop being called Bücherexperten ("book experts")
   
1989 The Swiss Institute of Fiduciaries and Auditors is renamed, becoming the Treuhand-Kammer (Institute of Certified Accountants and Tax Consultants)
   
1988 Certified Fiduciary Expert qualification introduced
   
1987 The Institute absorbs the Verband akademischer Wirtschaftsprüfer (Association of Academic Auditors)
   
1985 Lausanne office is opened
   
1984 The VSSt (Verband Schweizerischer Steuerberater / Association of Swiss Tax Advisors) merges with the VSB, having started conducting tax experts' examinations jointly with the Institute in 1982
   

 

First examination for certified tax experts is held
   
1980 A period of restructuring: the Vereinigung der Revisionsverbände der Banken (Union of Banking Audit Associations) – Group 3; Zürcher und Berner Bankenrevisions-Verband (Zurich and Berne Bank Auditors' Association) – is incorporated into the Vereinigung Schweizerischer Treuhand- und Revisionsgesellschaften (Union of Swiss Fiduciary and Audit Companies), Group 2. The Schweizerische Verband für Interne Revision (SVIR – Swiss Internal Audit Association) is then integrated into the Institute as Group 3.
   
1976 Professional Practice Notes are published: to assist the members of the profession, the Institute issues around a dozen Professional Practice Notes on various practical aspects of their work from 1976 to 1994
   
1975 In the year of its 50th anniversary, the Institute is transformed into a foundation
   
1974 Publication of Professional Practice Notes is initiated
   
1973 First volume of the publication series is issued: 180 volumes of the series are published between 1973 and July 2006
   
1972 An important consultation: in February 1972, a consultation is held on the interim report and the proposals of the "Tschopp Commission" working group for the revision of company law, with the results submitted to the Federal Department of Justice and Police
   
1971 The first auditors' handbook is published in instalments from 1971 to 1979
   
1969 Change of name from Schweizerische Kammer für Revisionswesen (Swiss Institute of Auditors) to Schweizerische Treuhand- und Revisionskammer (Swiss Institute of Fiduciaries and Auditors). One of the Institute's major functions was to issue rules on fees.

First recommendation on a professional issue: the Fiduciary Institute makes its first recommendation on a professional issue in 1969, when it produces the standard text for reports to supervisory bodies 
   
1962 The Institute's first school for auditors is established. Its foundation means that the Institute is now able to offer full training, having previously been responsible only for examinations.
   
1960 The Institute moves into Limmatquai 120. Since 1960, when the Institute's secretariat was first established, it has kept its offices and been domiciled at the present address of Limmatquai 120 in Zurich.
   
1954 First issue of the Schweizer Treuhänder (the former Bulletin) is published in April of 1954, coinciding with the introduction of tax as a subject for study
   
1936 The Institute offers its first course for auditors
   
1926

The Institute conducts its first examination for auditors

   
1925

An era dawns: the Schweizerische Kammer für Revisionswesen (Swiss Institute of Auditors) is founded