Companies that do not meet the size criteria defined in Art. 727 CO must submit their Financial statements to a Limited statutory audit by an auditor (Art. 727a para. 1 CO), unless they have formally waived this requirement by means of a request to the Commercial Register (Opting-out). The consent of all shareholders is required, and the company's workforce must not exceed an annual average of 10 full-time equivalents.

Often seen as the solution to all problems, distributed registry technology is both fascinating and worrying. While it is undeniable that distributed registries have many advantages, they are not miracle cures either. Before adopting them, it is essential to understand the main advantages and disadvantages.

Digitization is the next step after dematerialization and involves capturing the data and information needed for the business in a digital format that can be used directly by the company's various IT tools. This data can then be automatically (or semi-automatically) transposed into information or products that can be used by the company : production, accounting, invoicing, sales follow-up, monitoring, etc.

Switzerland has been working for years to establish a harmonised standard for processing payments. The existing means of payment are being replaced by the QR-bill. This is more than just a formal change; it is a revolution in the accounting and financial world.

As a first step towards modernizing work processes, dematerialization involves the conversion of original documents from physical to digital format and the issuance of original documents in digital format. Without even mentioning the advantage of computerized processing of the data contained in these documents, one may ask what are the advantages and disadvantages of dematerialization.

Instead of having their accounting software with data stored on a local disk, companies are increasingly outsourcing this work by subscribing to a webaccounting solution. Beyond the technical change, this choice allows greater flexibility in the organization and the availability of one's accounting. Depending on the market and activity of the company, these advantages can be decisive in achieving the expected success.

Every new year is accompanied by new legislation and regulations. Some of them apply more or less directly to the business world and require immediate adaptation. After consulting the specialised literature, here is a small selection of the main changes affecting SMEs/VSEs.