Limited statutory audit for IT companies in Lengnau (AG) without the stress: how it works
Limited statutory audit for IT companies in Lengnau (AG) raises the same questions for most Swiss SME owners: which obligations apply, which deadlines are running, which documents to prepare. This page covers the federal rules in force — without unnecessary jargon.
Year-end closing: how the mechanics work
The income statement reads as a cascade: gross margin, operating result, financial result, extraordinary result. Each level answers a different question — mixing levels blurs the steering.
For an SME in Lengnau (AG), the closing is also decision time: distributions, provisions, investments to anticipate. A file ready in February leaves time to decide; one ready in June just endures.
The Swiss legal frame for limited statutory audit
For an owner in Lengnau (AG), the question is never “do we need accounts?” but “at what level of detail?”. The CO sets the floor; the bank, the tax office and the shareholders set the rest.
The good news: the Swiss frame is stable and predictable. Structure limited statutory audit once — chart of accounts, document flow, calendar — and the same organisation pays off for years.
A well-structured SME chart of accounts
Nearly all Swiss SMEs rely on the standard SME chart of accounts (Sterchi/Käfer): classes 1 (assets) to 9 (closing), with revenue in class 3 and expenses in classes 4 to 6. Using this standard structure makes conversations with your fiduciary, auditor and tax administration far easier.
In an SME in Lengnau (AG), the chart of accounts is also a delegation tool: clear posting rules let a non-accountant prepare most entries without error.
A Swiss SME's accounting calendar
Tax instalments are steered: too low, they set up a salty final bill; too high, they tie up cash. Adjusting them on current figures is a profitable reflex, in Lengnau (AG) as anywhere.
For limited statutory audit, two dates lock themselves in every year: the January salary declaration and the general meeting within six months — everything else is planned around them.
Lengnau (AG): what changes, what does not
Lengnau (AG) (postal code 5426, canton Aargau) applies the same federal rules as the rest of the country: what changes in Lengnau (AG) are the cantonal counterparts — tax administration, compensation office, commercial register.
Lengnau (AG) requires no special bookkeeping: the Code of Obligations applies at postal code 5426 as everywhere else, and a well-kept digital file transfers smoothly to any auditor in the canton.
Frequently asked questions
Do you need a fiduciary for limited statutory audit, or can you do it yourself?
Both are defensible. Below CHF 500,000 of revenue, a sole proprietorship may keep simplified accounts itself. As soon as payroll, VAT and a closing with tax stakes are involved, professional support prevents mistakes that cost more than the fees. With a shared platform, the fiduciary does not even need to be in Lengnau (AG).
Does MyFiducia.ai work for a business based in Lengnau (AG)?
Yes: the platform runs online, the rules applied are federal (VAT, CO, AHV), and the file can be shared with any fiduciary. A business in Lengnau (AG) manages its documents, VAT and exports exactly as anywhere in Switzerland.
What is the difference between a limited and an ordinary audit?
The ordinary audit applies to companies exceeding, for two consecutive years, two of three thresholds: CHF 20 million balance sheet total, CHF 40 million revenue, 250 full-time positions. Others fall under the limited audit, and those with no more than ten full-time positions on annual average can opt out with all shareholders' consent. These federal thresholds do not depend on the registered seat — in Lengnau (AG) as anywhere.
Which social contributions does a Swiss employer pay?
AHV/IV/APG: 5.3% employer share (the same is withheld from the employee); unemployment insurance: 1.1% each up to CHF 148,200 a year; occupational pension (LPP) by age and plan (employer at least 50%); occupational accident insurance paid by the employer; family allowances by canton. For an employer in Lengnau (AG), family allowances follow the canton's rates.
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Switch to accounting that keeps itself up to date
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