Audit • Accounting • Tax • Consulting
FINANCIAL SERVICES
History
▶
Visura Accounting Services Company; established in 1932 in Zurich and Solothurn▶
Since 1992 member of theInternational BDO Network
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Rebranded to BDO Visura asof 2001
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Since 2010 BDO Ltd.About us
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Revenue 2014: CHF 181.8 Mio.▶
Branches: 33▶
Employees: 915▶
Partners: 84▶
80.5% of BDO Ltd. shares are held by BDO partnersServices
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Audit▶
Accounting Services▶
Tax and Legal Services▶
Financial Services▶
Consultancy Services (i.a. corporate fi nance, forensic services, customised IT solu-tions)▶
Real Estate ServicesBDO SWITZERLAND
«BDO is one of the leading
audit, accounting and
consultancy companies in
Switzerland.»
Chur Basel Fribourg Lausanne Genève Sion Lugano Bern Altdorf SarnenStans BurgdorfGrenchenSolothurn Sursee Zug Luzern Glarus Lachen Affoltern a. A.Wetzikon OltenAarau Delémont Laufen Liestal Baden-Dättwil Zürich St. Gallen Frauenfeld Biel Herisau Langenthal
FINANCIAL SERVICES SWITZERLAND
Facts
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Offering of consultancy services for the fi nancial sector since 1st January 2000▶
Approximately 70 employees▶
17 leading auditors approvedby FINMA
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Present in 3 regions and 4 loca-tions: Zurich, Geneva, Lausanne and Lugano▶
As an audit fi rm, BDO Financial Services is recognised by the following institutions:• Swiss Federal Audit Oversight Authority (FAOA)
• Swiss Financial Market Super-visory Authority (FINMA) • Liechtenstein Financial
Market Authority (FMA) • Federal Gaming Board (FGB) • Numerous AML
self-regula-tory organisations
• Swiss Association for Internal Auditing (SVIR)
Mandates
The division fi nancial services serves numerous clients in the fi nancial sector, among them:
▶
over 100 fi nancial institutions supervised by FINMA▶
approximately 10 fi nancialinstitutions supervised by the Financial Market Authority Liechtenstein (FMA)
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approximately 25 internal audit mandates (banks, securities trader, insurances)▶
7 casinos▶
and numerours asset managers and other fi nancial inter-mediaries 0 8 9 10 11 12 13 14 15 2010 2011 2012 2013 2014 8.4 9.1 10.4 12.3 14.9Development of the annual revenues of FS Switzerland 2010-2014 (mio. CHF)
FINANCIAL SERVICES SWITZERLAND
Organization Chart
Head Audit Asset Mgmt Banks and Securities Brokers Jacques Fournier Head Audit Retail-, Commercial and Trade BanksRoland Burger Head Audit Insurances Jürg Caspar Head Audit Asset Mgmt, Collective Inv. Schemes and Casinos Franco A. Straub Head Internal Audit FS Patrick Cattin Head Advisory Edgar Wohlhauser Head FS Switzerland Jörg Auf der Maur Product Division Audit
Martin Nay
Product Group FS Patrick Liechti
«We distinguish ourselves from our
competitors through our unique company
culture, our local roots and our proximity
to the customer.»
AUDIT
External Audit Services
Statutory Audits▶
Ordinary audits of banks and securities dealers, collective investment schemes, asset managers of collective invest-ment schemes, insurances and casinos▶
Ordinary and limited audits of all types of fi nancial inter-mediaries▶
Audits according to the Persons and Companies Act (PGR) in the principality of Liechtenstein Special Legislation Audits▶
Supervisory audits pursuantto the Banking Act, Stock Ex-changes and Securities Trading Act, Collective Investment Schemes Act, Anti-Money-Laundering Act or Casino Act
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Audits regarding licensingcriteria for all types of fi nancial service providers
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Audits for fi nancial service providers in relation to mergers and acquisitions and other company evaluations▶
Special mandates relating tostock exchange law (public takeovers, fairness opinions)
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Investigating agent and liquida-tion mandates▶
Independent/court-appointed expert opinions▶
Audits (for banks) of outsour-cing providersProfessional Standards Audits
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Audits relating tocompli-ance with AML regulations and professional standards of self-regulatory organisations (including SAAM, PolyReg und PolyAsset, ARIF, SRO Swiss Leasing Association)
Internal Audit Services
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Outsourcing of internal auditto BDO
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Co-sourcing/joint-audits (cooperation in the perform-ance of audits)▶
Provision of specialists▶
External quality assessment(pursuant to IIA Standard 1312)
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IT audits«With our risk oriented and effi cient
audit approach, we strengthen the
organisation and the internal control
system of our clients.»
Regulatory and
Compliances Services
Corporate Governance▶
Incorporation, reorganisationand restructuring of companies
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Drafting, editing and reviewingof license applications
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Questions relating to licenseconditions
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Drafting, editing and reviewing of articles of associations and directives and regulations▶
Training of members of theboard of directors or executive board
Compliance
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Editing and reviewing of risk analyses and compliance concepts▶
Advising and informing regard-ing new compliance require-ments▶
Drafting, editing and reviewing of code of conducts, directives and process description▶
Auditing of client fi les▶
Special investigations of clientrelationships and transactions
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Trainings▶
Legal analyses and opinionsADVISORY
Insourcing of the Compliance-Function
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Assumption of compliance and/ or AML function of fi nancial institutesLegal & Regulatory Due Diligence
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Analysis and assessment of legaland compliance risks Consulting in supervisory proceedings
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Proper business conduct requirements proceedings▶
International cooperationproceedings
Contract Management
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Consulting on, drafting/review-ing of all types of contracts, client documenta-tion and formsOutsourcing
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Consulting on, drafting/review-ing of outsourcdrafting/review-ing projects/ contractsForensic Investigations (in coope-ration with forensic services)
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Investigations of specifi c cases,legal assessments and reporting FINMA mandates
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Investigation, rehabilitation and liquidationIT-Services
IT-Audits▶
Comprehensive survey and assessment of organisation, processes and controls▶
Performing of IT applicationsaudits (generally in cooperation with the auditor)
▶
Survey and assessment of infor-mation and IT security▶
Drafting of audit reports on ICS of outsourcing partners pursuant to recognised audit standards (e.g. ISAE3402, ISAE3000)▶
Assessment of audit reports on ICS of outsourcing services pursuant to recognised audit standardsConsulting IT and IT Security
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Development of IT strategies,IT concepts and corresponding IT guidelines and assistance in their implementation
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Confi guration of theinfor-mation security management system (ISMS) and implemen-tation of effective measures and controls relating to IT and information security
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Set-up of IT risk management and integration into company risk management▶
Set-up of business continuity management and disaster recovery▶
Controlling and reviewing of IT projectsTax Consultancy
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National and international corporate tax▶
Preparation of tax returns▶
VAT advice for the fi nancialsector
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Tax advice relating to the «custodian business»▶
Consultancy for fund structuresCorporate Finance
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Transaction Services/Due Diligence▶
Evaluation of companies▶
Audit of public take-over offers▶
RestructuringsRisk Management
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Consultancy for fi nan cialstrategy, risk policy, risk management and risk control
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Drafting and implementing ofsolutions for credit risks, market risks, liquidity risks, anti-money laundering risks and opera-tional risks
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Analysis and assessment of fi nancial products and services«We advice and support our clients in
order for them to be able to focus on
their core competencies.»
Albania • Algeria • Angola • Argentina • Armenia • Aruba • Australia • Austria • Azerbaijan • Baha-mas • Bahrain • Barbados • Belarus • Belgium • Bolivia • Botswana • Brazil • British Virgin Islands • Brunei Darussalam • Bulgaria • Burundi • Cam-bodia • Canada • Cape Verde Islands • Cayman Islands • Chile • China • Colombia • Comoros • Costa Rica • Croatia • Cyprus • Czech Republic • Denmark & Faroe Islands • Dominican Republic • Ecuador • Egypt • El Salvador • Estonia • Finland • France • Georgia • Germany • Gibraltar • Greece • Greenland • Guatemala • Guernsey • Hong Kong • Hungary • Iceland • India • Indonesia • Ireland • Isle of Man • Israel • Italy • Jamaica • Japan • Jersey • Kazakhstan • Kenya • Korea • Kosovo • Kuwait • Kyrgyzstan • Latvia • Liechtenstein • Lithuania • Luxembourg • Macao • Macedonia • Madagascar • Malawi • Malaysia • Malta • Mauritius • Mexico • Moldova • Mongolia • Montenegro • Morocco • Mozambique • Myanmar • Namibia • Netherlands • Netherlands Antilles • New Zealand • Nigeria • Norway • Oman • Pakistan • Panama • Paraguay • Peru • Philippines • Poland • Portugal • Puerto Rico • Qatar • Reunion Island (Mauritius) • Roma-nia • Russia • Rwanda • San Marino • Saudi Arabia • Serbia • Seychelles • Singapore • Slovak Republic • Slovenia • South Africa • Spain • Sri Lanka• St Vincent & the Grenadines • Suriname • Sweden • Switzerland • Taiwan • Tajikistan • Tanzania • Thailand • Trinidad & Tobago • Tunisia • Turkey • Turkmenistan • Uganda • Ukraine • United Arab Emirates • United Kingdom • United States of America • Uruguay Venezuela • Vietnam • Zambia • Zimbabwe
BDO INTERNATIONAL – KEY INFORMATION
1963
Incorporation BDO International is the 5th largestindependent audit and advisory network in the world.
With memberships in
151
countries.General directorate is in Brussels.
Approximately
60’000
employees in the whole world.Revenue of EUR
6’450
millions (2014).Cooperation with all international professional organisations (IASC, FEE, etc.) 0 2 4 6 2008 3.6 2009 3.7 2010 3.9 2011 4.1 2012 4.6 2013 4.9 2014 6.4
YOUR CONTACTS
Reference customers (selection)
Jacques Fournier
Partner
Head Audit Asset Management, Banks and Securities Brokers jacques.fournier@bdo.ch Tel. +41 22 322 24 73
Roland Burger
Partner
Head Audit Retail-, Commercial and Trade Banks roland.burger@bdo.ch Tel. +41 22 322 24 10
Jürg Caspar
Director
Head Audit Insurances
juerg.caspar@bdo.ch Tel. +41 44 444 35 82
Jörg Auf der Maur
Partner Head FS Switzerland joerg.aufdermaur@bdo.ch Tel. +41 44 444 36 73 Franco A. Straub Partner
Head Audit Asset Management, Collective Inv. Schemes and Casinos franco.straub@bdo.ch
Tel. +41 44 444 37 08
Patrick Cattin
Partner
Head Internal Audit
patrick.cattin@bdo.ch Tel. +41 22 322 24 12 Edgar Wohlhauser Partner Head Advisory edgar.wohlhauser@bdo.ch Tel. +41 44 444 35 40
Audit banks and securities dealers
Bank von Roll AG, Zürich Berenberg Bank (Schweiz) AG, Zürich Freiburger Kantonalbank, Freiburg Globalance Bank AG, Zürich JCE Hottinger AG, Zürich
M.M. Warburg Bank (Schweiz) AG, Zürich Mitsubishi UFJ Wealth Management Bank (Switzerland), Ltd., Genf
Neue Helvetische Bank AG, Zürich Neuenburger Kantonalbank, Neuenburg Picard Angst AG, Pfäffi kon
Private Client Partners AG, Zürich
PHZ Privat- und Handelsbank Zürich AG, Zürich Reuss Private AG, Bremgarten
Timber Hill (Europe) AG, Zug
Audit Insurance companies
Infrassure, Zürich SLKK Versicherungen, Zürich EGK Privatversicherungen, Laufen Groupe Mutuel, Martigny KOT Insurance Company AG, Zürich
Mandates as second auditor
Credit Suisse, Zürich UBS AG, Zürich
Audit Asset Managers of collective investment schemes
Arvernus Capital AG, Zürich Adveq Management AG, Zürich Bruellan SA, Genf
Diener Syz Real Estate AG, Zürich Entrepreneur Partners AG, Zürich Flossbach von Storch AG, Zürich ifund services AG, Zürich Independent Capital Group AG Mercer Private Markets AG, Zürich Mont Blanc Capital Management AG, Zürich Mont-Fort Funds AG, Bagnes
Wyss & Partner AG, Wangs
Casinos
Casinos Austria (Swiss) AG, Zug Casino St. Moritz, St.Moritz Grand Casino Luzern AG, Luzern Swiss Casinos Holding AG, Zürich
Internal audit mandates
Bank Frick & Co AG, Balzers Privatbank IHAG Zürich AG, Zürich Swissquote Bank AG, Gland
Compliance-Mandate
Investas AG, Bern
Swiss Bankers Prepaid Services AG, Grosshöchstetten Patrick Liechti Partner Product Group FS patrick.liechti@bdo.ch Tel. +41 44 444 36 47
BDO LTD
With headquarters in Zurich and 33 subsidiaries encompassing over 900 employers BDO Ltd. is the fi rst address in Switzerland for SMEs, public administrations and non-profi t organisa-tions. BDO Ltd. offers audit, accounting, tax, legal, corporate fi nance, IT and real estate services.
BDO Ltd. ist the legally independent Swiss member of the international BDO network domiciled in Brussels.
