Quality of audits of pension funds

The Federal Department of Home Affairs (FDHA), in collaboration with the FAOA and the Occupational Pension Supervisory Commission (OPSC), has examined ways of improving the audits of second pillar pension funds. A report to the Federal Council provides an overview of the tasks of auditors and the challenges involved in auditing pension funds. It proposes introducing by the FAOA:

• special license for lead auditors and
• periodic inspections of audit engagements. 

The Federal Council approved the report at its meeting on 14 May 2025.

Press release of the Federal Council of 14 May 2025 (German, French and Italian)
Report dated 14 May 2025 (German)