Audit firm rotation

Audit firm rotation

The EU audit reform has brought with it a new rule requiring mandatory audit firm rotation. The resulting tender process is associated with higher costs – for both the prospective audit firms as well as the companies to be audited. Reto Eberle explains the challenges the Audit Committees of Swiss companies will face in connection with the reform.


Partner, Member of the Department of Professional Practice at KPMG

KPMG Switzerland


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