Federal Audit Oversight Authority (FAOA / RAB)
PAO: — · ~750 registered audit firms · ~2900 registered auditors · IFIAR member. RAB/FAOA fully independent. EXPERTsuisse is the professional association (not a mandatory PAO)
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Public audit-oversight bodies (POBs) and IFIAR membership by country
PAO: — · ~750 registered audit firms · ~2900 registered auditors · IFIAR member. RAB/FAOA fully independent. EXPERTsuisse is the professional association (not a mandatory PAO)
Sustainability-reporting standards adopted by country (ESRS, ISSB, GRI, TCFD)
Large listed companies and financial institutions · CO2 Act climate reporting from FY 2024; ISSB TBD · Switzerland has climate reporting under CO2 Act; exploring ISSB alignment
Accountancy bodies (PAOs) and their IFAC membership, by country
IFAC member · Accountancy Europe · Founded 1925
Where company financial statements are filed and published, by country
AG, GmbH and certain other entities; listed companies also via SIX (SEDAR equivalent) · Annual accounts submitted to cantonal register; no general public online publication (private companies)
Gross annual pay of accountants and external auditors, in US dollars (2026)
Modelled values use global occupational multipliers; use as directional estimates.
Gross pay in nominal US dollars (2026), not adjusted for living costs.
The main challenge for accounting and audit in each country, from public evidence (2026)
PwC's survey identifies time-consuming document provision and privacy and security barriers to audit technology use.
Source: Assurance Transformation Study | PwC Switzerland (practitioner or firm)
GDP per capita (current US$), 2025 — World Bank Open Data
GDP per capita (current US$), 2025 · High income · over $14,005
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Not on these maps yet: Accounting News, Annual Report Awards, Accounting History.