Auditing of pension funds

It is very important to us that pension assets are secure.

It is a major challenge for foundation boards and administrative departments to implement the legislative changes and requirements in the areas of returns on assets, interest payments, conversion rates and pillar 2 transparency.

Solidis specializes in auditing employee pension funds and providing consulting services to them. We have qualified auditors and consultants, and they invest in continuing education on a regular basis.

Ordinary audits are used to audit pension funds, and they are performed in accordance with the applicable Swiss Auditing Standards (PS). Compliance with these standards is confirmed in the auditor’s report. In addition to auditing the annual financial statements, occupational pension legislation also requires auditing and confirmation of other audit subject matter including an internal system of control (IKS). To take these requirements into account, the Auditing Guidelines 40 (PH 40) were created to supplement the PS. These guidelines are geared towards pension fund auditors and other institutions that serve the purpose of occupational pensions and that must comply with the provisions of the Federal Act on Occupational Old-Age Survivor’s and Disability Insurance (BVG) and the implementation regulation known as the Regulation on Occupational Old-Age Survivor’s and Disability Insurance (BVV 2).