The audit is the moment the association's figures get an outside look — usually from two members elected by the general assembly. Here is when it is mandatory, who may carry it out, and how to prepare so you are not hunting for receipts the night before.
The audit checks whether the annual accounts match the bookkeeping and the receipts. It does not judge whether the committee managed well, only whether the figures are correct and complete. It ends with the auditors' report and a motion to the general assembly: approve the annual accounts and discharge the committee. That discharge is the actual purpose — it releases the committee from responsibility for the closed year, as far as the general assembly knew about the business. Whatever was withheld from it is not covered.
Legally, only rarely. Art. 69b of the Civil Code requires a full audit by a licensed audit firm only when two of these three figures are exceeded in two consecutive financial years: a balance sheet total of CHF 10 million, revenue of CHF 20 million, or 50 full-time positions on annual average. A limited audit is needed if a member with personal liability or an obligation to make additional contributions requests one. Almost all associations audit anyway — because their articles require it. That duty from the articles binds just as firmly, and it is why most associations elect auditors.
For an audit under the articles, two members elected by the general assembly are enough, provided they are independent: not on the committee, not handling the cash, and not related to or sharing a household with the treasurer. The articles rarely require a qualification; they do require care. It is different when the law requires the audit: then a state-licensed auditor checks the books — a licensed audit expert for the full audit under Art. 69b of the Civil Code, a licensed auditor for the limited one. An ordinary association needs neither. In larger associations it helps to keep one of the two in office across several years so comparative knowledge stays.
Usually checked: bank and cash balances against the statements, sample receipts against the entries, outstanding membership fees, and whether the annual accounts agree with the journal. The auditors' report names the period audited, the scope, any findings and the motion to the general assembly. It is typically half a page and signed by both auditors. The law does not require sending the report in advance, but many articles of association do, and it is good practice to send it to members together with the annual accounts before the general assembly.
What the audit needs comes down to three things: the annual accounts, the journal with every entry, and the receipt behind each entry. When those three agree, the check is done in an evening. It gets tedious when receipts sit in a folder, entries in a spreadsheet and payments in e-banking — then the audit consists mostly of searching. In Membear the receipt sits with the entry, the journal cannot be altered after the fact, and auditor access is part of the Autopilot plan. Membear does not replace the audit itself: only the general assembly can discharge the committee.
Short and practical for Swiss associations.
Receipts attached to entries, a traceable journal — start free with Membear.