Fiduciary with a federal certificate: providers, information, tips, self-test, FAQs

A fiduciary with a federal certificate of competence has the necessary skills to carry out demanding tasks in fiduciary services and business and management consulting. He or she advises private clients as well as SMEs on accounting, fiduciary services, taxes and auditing. The tasks of fiduciaries include keeping financial accounts, assisting with or preparing annual and interim financial statements, keeping business accounts, preparing tax returns, checking assessments, representing clients before the authorities, recording VAT matters, making declarations and checking the plausibility of VAT statements. Her tasks also include carrying out limited audits, supporting clients with legal issues, managing payroll accounting and making declarations as well as providing support with personnel administration.

During the professional examination (BP) after training to become a federally certified fiduciary, a total of five parts are examined, with the exception of the "Management and business consulting" part of the examination, which is also examined orally, and all the others are exclusively written / practical: accounting, taxes, auditing. All five parts of the examination are weighted equally.

The professional examination (BP) for fiduciaries with a federal certificate can be retaken up to two times. Only those parts of the examination that are not completed with a grade of at least 5.0 in the first or second examination "Fiduciary with Federal Professional Diploma" will be repeated.

The following advanced courses can be attended by fiduciaries with the Swiss Federal Professional Diploma in Fiduciary Studies:

• Specialized courses or seminars
• Higher professional examination as a fiduciary expert HF or auditor HF
• Postgraduate courses at universities of applied sciences or universities of applied sciences

The following responsibilities can be taken on after the trustee training with professional examination:

• Management functions in trust or auditing companies
• Leading function in internal audit
• Management function in public administration
• Bearing responsibility for small and medium-sized mandates
• Be responsible for your own office if you are self-employed
• Handling confidential data requires a strong relationship of trust between all parties involved

An EFZ, a high school diploma or an equivalent qualification is a basic requirement for taking the professional examination for fiduciaries with a federal certificate. In addition, at least four years of professional experience after the basic training as well as passing the admission examination or a comparable examination to take the examination for the federal fiduciary certificate. In addition, there must be no entry in the central criminal record that could influence the fiduciary work.

Fiduciaries with a federal certificate work in public administrations, trust companies, banks and SMEs. Specialists with a fiduciary certificate also have the opportunity to set up their own fiduciary office.

Further training to become a fiduciary with a federal certificate is carried out over five months while working. Those who pass the professional examination receive the fiduciary certificate. This confirms the existing professional competence in fiduciary services.

The following skills are acquired with a fiduciary training course with a federal certificate:

• Employment middle management
• Professional and personal leadership skills
• If self-employed: Management of your own office