Self-test for fiduciaries with a federal certificate (BP): Is this course the right one for me?
Test here whether a job in the accounting and fiduciary sector suits you and whether the preparatory course for the federal professional examination "Fiduciary with a federal certificate" is the right path for you.
What is the day-to-day work of a trustee like?
The federal certificate in fiduciary services has been one of the best-known professional qualifications in Switzerland for over 30 years and offers interesting career opportunities. A fiduciary with a federally certified fiduciary diploma keeps the accounts for companies and private individuals and prepares the financial statements and tax returns. They also support companies in matters relating to auditing, company start-ups and succession planning. They work in an SME, fiduciary company, banking institution or public administration or run their own fiduciary office. You take on a qualified function in the entire field of fiduciary services and work independently. Fiduciaries provide comprehensive advice to clients - especially those from private households and SMEs. They clarify detailed questions and provide solution-oriented advice.
The tasks of a fiduciary with a federal certificate are:
- Operating and cost accounting, profit and loss account incl. balance sheet
- Operational and financial accounting
- Payroll accounting incl. settlement of social security deductions
- Tax returns for individuals and legal entities
- Value added tax settlements
- Investment calculations and financial plans
- Implementation of limited revisions
- Advising companies and private individuals on financial and tax matters, legal issues and personnel administration
- Advising companies on issues relating to company formation, company valuation, property management, restructuring and succession
Possible positions for a trustee are:
- Management position in a national or international trust or auditing company
- Management of a small to medium-sized fiduciary office
- Self-employment as a trustee
Question 1:
Do the activities described meet your expectations? Would you like to work as a fiduciary with a federal certificate?
Great! Then you've come to the right place with the trustee training course. We wish you lots of fun and success.
By the way: If you are looking for further suitable training opportunities after successfully completing your studies, take a look at theEducational counseling offerfrom Ausbildung-Weiterbildung.ch.
If you don't like all the jobs as a trustee, think about which ones interest you the most. Also take a look at job advertisements. Perhaps you will find some that only require the activities that suit you better. If so, you are in the right place with this further training course.
Perhaps a different, related further training course would suit you better? Here are a few options to inspire you:
- Specialist in finance and accounting (BP)
- HR Specialist (BP) (formerly HR Specialist / HR Consultant)
- Real Estate Manager (BP) (formerly Real Estate Manager)
- Social insurance specialist (BP)
- Specialist in Business Organization (BP) (formerly Organizer (BP))
If you are not interested in trustee activities, take a look at the numerous other further training opportunities. OnEducation-Further-Education.chyou will find a large selection.
Target groups and skills: Who is the professional examination (BP) in fiduciary services suitable for? What qualities and skills are required?
The "Treuhänderin / Treuhänder" training course is suitable for:
- People who would like to develop further in the direction of fiduciary services after basic commercial training
- Professionals with a qualification as a fiduciary clerk who would like to take a career step by completing higher vocational training
- Employees in fiduciary and auditing companies or in public administrations
- Persons who wish to become self-employed through a trustee training course
- Self-employed persons who want to manage their company administratively themselves
Important qualities for the profession of "trustee" are
- Structured and analytical thinking
- Ability to build a relationship of trust
- Sense of responsibility and reliability
- Enjoy numbers and accounting
- Service awareness
- Good knowledge of business administration
- Good knowledge of accounting
Question 2:
Do you belong to one of the target groups for trustee training and do you have the necessary personal qualities?
Great! Then you belong to the target group for trustee training.
- If you do not belong to any of the above-mentioned groups, you cannot directly apply for the federal certificate as a fiduciary. There are numerous opportunities to enter the fiduciary sector. Take a look at the followingPagewith various courses from suitable providers. You may come across further training courses here that are aimed precisely at people like you.
- If you do not have the necessary professional experience in the fiduciary sector for further training as a fiduciary, then look for suitable jobs with the help of professional job boards. If you know someone in your private or professional environment who is already working in this field, ask them for tips and whether they would support you in your job search. He/she will certainly have the relevant contacts and connections.
- If you do not have the necessary personal qualities and skills as a fiduciary, you will probably not be happy in this role. Look out for further training opportunities that focus less on fiduciary work.
- If you are unsure whether you are well suited to such a role with a lot of responsibility, it is best to talk to experienced people such as career advisors. You can find suitable providers of career advice and career coaching here:
Requirements for admission to the professional examination for fiduciaries with a federal certificate (BP):
The following requirements apply for admission to the federal professional examination "Fiduciary (BP)":
- Federal certificate of proficiency (EFZ), technical, vocational or high school diploma, technical high school diploma or equivalent certificate
- 4 years of professional experience
- Passed, valid admission examination (after the 1st or 2nd semester of the preparatory course) or an equivalent examination
- no entry in the central criminal record that cannot be reconciled with the purpose of the audit
The fiduciary course requires a high level of personal commitment and initiative. Depending on your knowledge, a refresher course in finance and accounting may also be useful.
Note: Professional practice for the professional examination for fiduciaries includes work in fiduciary and auditing, finance and accounting, taxation and business and management consultancy. This also includes other qualified activities related to the fiduciary field. The professional practice must have been completed within Switzerland (or Liechtenstein) by September 30 of the year of the main examination. The applicable conditions of the association are authoritative.
Question 3:
Do you meet the requirements for admission to the federal professional examination for fiduciaries?
Great! Then you meet the trustee requirements. You can start the course and are admitted to the subsequent professional examination.
If you are not sure whether your professional experience will be recognized as professional experience for fiduciaries, clarify your chances directly with the sponsoring body of the professional examination, the sponsoring association consisting ofTreuhandsuisseEXPERTsuisse, Kaufmännischer Verband Schweiz and Schweizerische Steuerkonferenz.
If you have too little or no professional experience for the professional trustee examination, you have the following options:
- Search for suitable jobs with the help of professional job boards. Here you can findHelpful informationin addition
- If you know someone from your private or professional environment who is already working in fiduciary services, ask this person for tips and whether he/she would support you in your job search. He/she will certainly have the relevant contacts and connections.
If you are not sure whether your qualifications will be accepted for the professional trustee examination (equivalence test), please contact theExamination secretariat BfT.
SERI is responsible for assessing the equivalence of foreign qualifications for admission to the BP. Here you can findmore information.
If you do not have a federal certificate of proficiency (EFZ) or equivalent basic vocational training, you still have the opportunity to catch up now. You can find out more about catch-up training for adults in ourAdvisor"The Swiss education system at a glance".
Or take a look at the "Fiduciary Clerk" course, which can be an intermediate step on the way to the professional examination:
If you are not sure whether your professional experience will be recognized as professional experience for fiduciaries, clarify your chances directly with the sponsoring body of the professional examination, the sponsoring association consisting ofTreuhandsuisseEXPERTsuisse, Kaufmännischer Verband Schweiz and Schweizerische Steuerkonferenz.
If you have too little or no professional experience for the professional trustee examination, you have the following options:
- Search for suitable jobs with the help of professional job boards. Here you can findHelpful informationin addition
- If you know someone from your private or professional environment who is already working in fiduciary services, ask this person for tips and whether he/she would support you in your job search. He/she will certainly have the relevant contacts and connections.
If you are not sure whether your qualifications will be accepted for the professional trustee examination (equivalence test), please contact theExamination secretariat BfT.
SERI is responsible for assessing the equivalence of foreign qualifications for admission to the BP. Here you can findmore information.
If you do not have a federal certificate of proficiency (EFZ) or equivalent basic vocational training, you still have the opportunity to catch up now. You can find out more about catch-up training for adults in ourAdvisor"The Swiss education system at a glance".
Subject matter and content of the fiduciary training:
The subject matter and content of the preparatory courses for the federal professional examination for fiduciaries with a federal professional certificate are based on the requirements of the sponsoring body of the professional examination, the sponsoring association consisting of Treuhandsuisse, EXPERTsuisse, Kaufmännischer Verband Schweiz and Schweizerische Steuerkonferenz.
The trustee training course is divided into two phases:
- In the first two semesters you will deal with the subjects of the entrance examination:
- Financial accounting
- Taxes
- Commercial law
- Personnel administration
- The focus is then on the subjects and content of the federal professional fiduciary examination:
- Financial accounting and financial management
- Operational accounting
- Taxes
- Revision
- Business and economic consulting
Question 4:
Are you interested in these contents, would you like to acquire the knowledge for trustees?
Great! If you are interested in the course content, this could be the best educational option for you. Here's another tip: Find out from the schools about the exact structure and concept of the trustee training offered. These are aspects that are in demand on the job market and increase your career and salary prospects.
If you are only partially interested in the content of the federal certificate as a trustee, take a look at other training and further education courses in this area. You may find a finance course that suits you better due to the content taught. You will find inspirationhere.
Obviously the typical tasks of a trustee are not your world. Take a look at other training courses instead. OnEducation-Further-Education.chyou will find a wide range of options.
Costs and financing of trustee training:
The costs vary depending on the provider and duration of the course. On average, the following costs can be expected for the trustee training course:
- Course fees:between CHF 10'800.- and CHF 22'000.-
You will receive around 50% of this back from the federal government on application after the examination (regardless of the result)*.
Note: Members of the Kaufmännischer Verband receive a member discount of 10% on the course costs. For more information please contacthere. - Examination fees Admission examination:CHF 1,660 (plus costs for aids, as at 2023)
- Professional examination fees:CHF 1,800 (incl. costs for aids, as at 2023)
The examination fee is set by the body responsible for the professional examination. It is paid by the candidate after admission has been confirmed. - Extra costs:At some schools, the costs for teaching materials, training documents and simulation exams, for example, are not included in the course fees. Please contact the provider of your choice directly to find out what additional costs you can expect.
*Since 1.1.2018, preparatory courses for federal professional examinations such as fiduciary are financially supported by the federal government. Graduates of these courses can therefore be reimbursed up to 50% (max. CHF 9,500) of the course costs paid after taking the federal examination. In exceptional cases of hardship, the federal contributions are also paid out in advance.
Question 5:
Are you able to pre-finance approx. CHF 10,800 - CHF 22,000 for course fees (plus examination fees of CHF 1,660)?
Great! Here's another tip: If you are able to pay the entire amount for the trustee training in advance, many schools will grant you a discount.
- Information on financial support options from the employer, federal government, canton, foundations or through loans from the Education Promotion FoundationEducaSwissyou will receive in ourAdvisor"How to finance your further training properly".
- Information on financial support for temporary workers through "temptraining", the further training fund of the temporary employment sector, is available athere.
- Information and help on budget planning and budget preparation can be foundhere.
First ask the schools about the actual costs you would have to expect for the trustee training course. Then ask your employer whether they will contribute to the costs and ask your school about the possibility of paying in installments. Perhaps there is someone in your private circle who will support your further education project with a loan. There are also banks and credit institutions that grant educational loans.
- Information on financial support options from the employer, federal government, canton, foundations or through loans from the Education Promotion FoundationEducaSwissyou will receive in ourAdvisor"How to finance your further training properly".
- Information on financial support for temporary workers through "temptraining", the further training fund of the temporary employment sector, is available athere.
- Information and help on budget planning and budget preparation can be foundhere.
First ask the schools about the actual TTreuhänderin / Treuhänder costs that you would have to expect. Then ask your employer whether they will contribute to the costs and ask your school about the possibility of paying in installments. Perhaps there is someone in your private circle who will support your further education project with a loan. There are also banks and credit institutions that grant educational loans.
- Information on financial support options from the employer, federal government, canton, foundations or through loans from the Education Promotion FoundationEducaSwissyou will receive in ourAdvisor"How to finance your further training properly".
- Information on financial support for temporary workers through "temptraining", the further training fund of the temporary employment sector, is available athere.
- Information and help on budget planning and budget preparation can be foundhere.
Duration of study, number of teaching hours and learning effort involved in training to become a trustee:
- Training to become a trustee is classically structured and lasts 4 to 6 semesters while working. It comprises approx. 750 lessons.
- The lesson times vary depending on the provider of the trustee training. As a rule, the 6 - 8 lessons per week take place on one day or in the afternoon and evening or in the evening and on Saturdays or only on Saturdays.
- Many schools now offer a mix of face-to-face and online courses (online, hybrid teaching, blended learning) as well as self-study.
- Thanks to the extra-occupational concept of the continuing education course for trustees, you can immediately apply and deepen your knowledge in practice. Nevertheless, you should allow sufficient time for preparation and follow-up of the lessons and for self-study - how much depends on your previous knowledge, working style and learning speed. We recommend that you allow at least 4 hours per week as a precaution.
Note: Some schools offer so-called "taster lessons". This gives you the opportunity to gain an insight into the lessons and the learning atmosphere. These are important aspects on the way to successfully graduating as a trustee. It is best to contact the school of your choice directly.
Question 6:
Can you find the time for the classroom lessons and the homework for the trustee training?
Great!
Tip for fiduciary self-study: Set yourself realistic daily or weekly targets and think about a small reward when you have achieved them. A well-organized study strategy not only motivates you, but also protects you from chaotic, stressful study days and nights shortly before the exam.
If you do not have that much time, contact the providers and clarify whether you can complete the trustee training course over more than six semesters.
If you still don't have enough time, check whether you can create space for yourself elsewhere. Perhaps someone close to you can take on certain tasks for you for the duration of your trustee training?
Degree, diploma and title Fiduciary Specialist Certificate:
The professional examination to become a federally certified fiduciary takes place annually in each official language (German, French, Italian), provided that at least 5 candidates meet the admission requirements, otherwise every two years.
Candidates for the professional fiduciary examination are notified at least 4 weeks before the start of the examination. The invitation includes the examination program (with details of the place and time of the examination as well as permitted aids) and the list of experts.
The professional examination for the Technical Business Management Assistant qualification is divided into 2 steps and 4 and 5 examination parts respectively:
Step 1: Admission test- This consists of four written examinations of 75 minutes each in the following subjects:
- Law
- Basic knowledge of the law from a theoretical and practical perspective.
- In-depth knowledge of the areas of law relevant and important to the practice of trustees.
- Personnel administration
- Basic knowledge of the fundamentals of personnel administration and labor law.
- In-depth theoretical and practical knowledge in the field of social insurance and salary administration.
- Accounting basics
- Building on the knowledge of double-entry bookkeeping (financial accounting)
- In-depth knowledge of accounting during the financial year and when closing the accounts, taking into account the practice of the trustee
- Good knowledge of real estate accounting
- Tax basics
- Basic knowledge of tax law
- In-depth knowledge of income and wealth tax for natural persons
Step 2: Federal professional examination- This consists of four written and one oral examination:
- Accounting (written/practical, 180 min.)
- work on various tasks from financial and operational accounting and financial management
- Focal points:
- In-depth knowledge of financial accounting
- Good knowledge of financing and investment theory as well as business accounting, in particular costing
- Taxes (written/practical, 100 min.)
- work on various tasks in the area of taxes
- Focal points:
- In-depth knowledge of federal taxes on profit and capital (DBG/StHG) and value added tax
- Basic knowledge of other federal taxes (in particular withholding tax and stamp duty) and canton-specific taxes (wealth tax, capital tax, inheritance tax, gift tax, transfer tax and property gains tax)
- Revision (written/practical, 100 min.)
- work on various tasks in the field of auditing
- Focal points
- good knowledge of the issues, processes and audit procedures associated with the audit of financial statements and basic knowledge of other areas relating to auditing
- independently and professionally conduct a limited audit of an SME in accordance with Swiss legal requirements, the standard for limited audits and other applicable professional standards
- Business and economic consulting (written/practical, 180 min.)
- work on various tasks in the field of business and economic consulting
- Focal points
- In-depth knowledge of the practical activities of trustees
- analyze a situation from different subject areas and from different perspectives, propose and implement networked solutions to problems
- Comprehensive advice for private individuals and small and medium-sized enterprises (SMEs)
- Management and business consulting (oral, 45 min.)
- The oral examination takes the form of a consultation/customer meeting:
- Assume the role of the advisor
- Analyze complex tasks that fall within the area of activity of a trustee, develop professional solutions and present them to clients in an understandable way
- a brief statement of the facts was submitted in writing
- The subject of the examination is all examination topics in accordance with section 5 of the PO and section 3 of the doctoral regulations on the admission examination (with corresponding appendix)
- The oral examination takes the form of a consultation/customer meeting:
Diploma and title "Fiduciary"
Successful graduates of the professional examination receive a federal professional certificate and may use the recognized and protected title "Fiduciary with a federal professional certificate".
- In French: "Agente fiduciaire avec brevet fédéral", "Agent fiduciaire avec brevet fédéral"
- In Italian: "Fiduciaria con attestato professionale federale", "Fiduciario con attestato professionale federale"
- In English: "Certified Fiduciary, Federal Diploma of Higher Education" (Attention: This is only a recommendation/translation and not a protected title)
Question 7:
Do you have the confidence to pass the professional examination to become a federally certified fiduciary?
Great!
Here are some general success factors on the way to a new qualification as a fiduciary with a federal certificate:
- Regular attendance of lessons
- Actively contribute your questions, don't leave anything half-understood in the room
- Interest in the topic and active participation in the lessons Trustee
- Detailed preparation and follow-up of the lesson material at home
- Committed cooperation in group work, processing of case studies, etc.
- Participation in learning groups for regular exchange
- Intensive exam preparation: practise exam situations and gain important exam experience, e.g. in simulation exams. (You can find old exams to download, for examplehere.)
If you are unsure, we recommend that you contact aInformation eventto attend the trustee training course.
Arrange apersonal consultation appointmentwith the school of your choice or the sponsoring body of the professional examination for fiduciaries, consisting ofTreuhandsuisseEXPERTsuisse, Kaufmännischer Verband Schweiz and Schweizerische Steuerkonferenz. Explain your interest and your concerns and see how your counterpart reacts to which points and what they recommend.
Ask the school management aboutSupport options. Also consider whether you would like other support, for example from learning therapists or coaches, autogenic or mental training.
Here are some general success factors on the way to the new qualification as a federally certified fiduciary:
- Regular attendance of lessons
- Actively contribute your questions, don't leave anything half-understood in the room
- Interest in the topic and active participation in class
- Detailed preparation and follow-up of the subject matter of the trustee training at home
- Committed cooperation in group work, processing of case studies, etc.
- Participation in learning groups for regular exchange
- Intensive exam preparation: practise exam situations and gain important exam experience, e.g. in simulation exams. (You can find old exams to download, for examplehere.)
If you are not at all confident that you can pass the Trustee final examination, it is best to arrange apersonal consultation appointmentwith a school or the sponsoring body of the professional examination, consisting ofTreuhandsuisseEXPERTsuisse, Kaufmännischer Verband Schweiz and Schweizerische Steuerkonferenz. Explain your interest and concerns about fiduciary training and see how your counterpart reacts to which points and what they recommend.
Ask the school management aboutSupport options.
Also consider whether you would like other support, for example from learning therapists or coaches, autogenic or mental training.
No, the course leading to the federal certificate as a fiduciary (BP) does not suit you. What a pity? - Perhaps not, because there are so many other opportunities for further training. One or the other would certainly suit you much better.
Check which other further training courses are suitable for you. OnEducation-Further-Education.chyou will find a large selection of offers.
Fiduciary with a federal certificate is probably not the right training for you.
Are you surprised or disappointed? Perhaps take the test again and see where your ideas or possibilities deviate from the ideal job. Perhaps this will point you in the direction of more suitable further training.
Then see which other further training courses interest you. ToEducation-Further-Education.chyou will find a large selection of offers.
This is a half-hearted result: working as a fiduciary with a federal certificate does not seem ideal for you. Or is it perhaps the form of training that doesn't appeal to you or isn't a good organizational fit?
See which other further training courses are suitable for you. OnEducation-Further-Education.chyou will find a large selection of offers.
Training to become a trustee is not ideal for you - or is it?
Directly to the schools:
If you are unsure, it is best to attend the providers' information events. There you will learn a lot more about further education and can discuss your personal options and questions directly with the specialist representatives present.
Directly to theSchools:
"Fiduciary with a federal certificate of competence"
The trustee training seems to suit you.
As a next step, we recommend that you attend an information event at suitable schools and obtain details of the exact costs and dates.
Directly to the schools:
This course seems to be made for you!
The best thing to do now is to attend information events at the schools you are interested in and find out everything you need to know about the specific content, costs and dates.
Directly to the schools: