Focus areas inspections 2026

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Tuesday 25.11.2025

The FAOA publishes the focus areas for the 2026 inspections

As part of its routine inspections of state-regulated audit firms, the FAOA has identified the following focus areas for 2026:

  • Controls testing, including testing of general IT controls (ISA 315/ISA 330).

  • Audit of accounting estimates and related disclosures (ISA 540).

  • Auditor's responsibilities regarding fraud (ISA 240).

  • Financial institutions: Credit risks at financial institutions from the perspective of financial and regulatory audit (in particular ISA 315, 330 and 540; see above).

  • Financial institutions: Anti-money laundering (AML) and combating terrorist financing (in particular the new FINMA audit points regarding compliance with AML regulations).

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