Study Programme

2024 edition

Swiss Certified Public Accountant

1
For whom is this Study Programme intended?
The new Swiss Certified Public Accountant (CPA) training programme beginning in 2023 will
bring numerous changes to the structure and organisation of the four-year course of study.
These changes will undoubtedly raise lots of questions. The purpose of this Study Programme
is to clarify the many unanswered questions for all persons involved.

The Study Programme is primarily aimed at students who would like to enrol for the CPA training
programme. However, the information on the following pages will also be of use for other
people who work in audit firms (HR officers, direct line managers), as it provides valuable
insights into the options for flexible study, the various modules at the certificate and diploma
levels, and the newly introduced industry degree.

This Study Programme will be updated on a continual basis and fleshed out with lots
of important details, especially via our website (www.expertsuisse.ch/neue-WP-Ausbildung).

We hope you enjoy reading it.

Michael Vonlanthen
Member of Executive Management
Head of Education and Development
Contents

Job profile of Swiss Certified Public Accountant���������������������������������������������������������������������4

Contacts���������������������������������������������������������������������������������������������������������������������������������������������5

Admission requirements ��������������������������������������������������������������������������������������������������������������� 6

Professional practice / Qualified Masters���������������������������������������������������������������������������������7

Two training schemes during the years 2023 to 2025�������������������������������������������������������������8

Foreign auditors without state treaty and reciprocal rights�������������������������������������������������9

Optional offer to prepare for course ���������������������������������������������������������������������������������������� 10

Flexible enrolment process�������������������������������������������������������������������������������������������������������� 11

Content of the study programme���������������������������������������������������������������������������������������������� 12

Acquisition of knowledge / Instruction days�������������������������������������������������������������������������� 14

Course fees / Government grants: direct financial support����������������������������������������������� 15

Qualified employee individual membership �������������������������������������������������������������������������� 16

Industry degree������������������������������������������������������������������������������������������������������������������������������ 17

Equivalence of examination regulations 2009���������������������������������������������������������������������� 18

Federal diploma at the highest level 8 of the National Qualifications Framework������ 19

3
So, you want to become
a Swiss Certified Public Accountant?

Job profile of Swiss Certified Public Accountant

It's got something to do with numbers, right?

If you like a dynamic and digital working environment and This applies not only to general book keeping and financial
enjoy working with people, then this is the right career for you. statements, but today increasingly also to sustainable
business development.
An expert diploma in auditing equips you with the skills you
need to audit complex cases using digital tools. Career opportunities range from in-depth professional
research, through management responsibility and entrepre-
Swiss Certified Public Accountants formulate an independent neurial participation, to key functions in business (Board of
audit opinion that provides a sound and trusted decision- Directors/Audit Committee, Executive Board/CEO/CFO,
making basis for customers (management teams) and other Controlling/Risk/Compliance/Internal Audit) — supporting
stakeholders (investors, banks, authorities, etc.). decision-makers, and even becoming a decision-maker
yourself.

Five benefits for you:

Learn, perform and achieve to the best Acquire valuable skills for the future
of your ability in just a few years Expertise in financial flows, business models,
Why take the long road when you can switch to the data analysis/interpretation,digitalisation
fast lane – and enjoy a fascinating journey at the and sustainability create wide-ranging career
same time? As an expert in the audit and advisory opportunities.
industry, the future belongs to you.

Expert status with high market value

State-of-the-art training Federal diploma with the highest national
Modular structure, up-to-date content from recognition (level 8 of the National Qualifications
recognised lecturers, flexible learning process Framework) and international compatibility.
thanks to online/e-learning formats and step-by-
step learning evaluations and support.

Professional experience
in an inspiring environment
Work as part of multidisciplinary teams, gain
insights into a variety of sectors and companies
and put what you have learned in the classroom
into practice in the field.

4
Who is on hand to help you with
any administrative matters?

Contacts

Maren Fritzsche Sercan Erceylan

Head of Diploma Programme, Head of Professional Training
German-speaking Switzerland French-speaking Switzerland
Head of Digital Learning EXPERTsuisse Ltd
EXPERTsuisse AG Chemin des Croisettes 28, 1066 Epalinges
Stauffacherstrasse 1, 8004 Zürich Phone +41 58 206 05 46
Telefon +41 58 206 05 30 [email protected]
[email protected]

Helene Espejo Caroline Thévenaz

Diploma Programme Coordinator, Diploma Programme Coordinator,
German-speaking Switzerland/ French-speaking Switzerland
Digital Learning EXPERTsuisse SA
EXPERTsuisse AG Chemin des Croisettes 28, 1066 Epalinges
Stauffacherstrasse 1, 8004 Zürich Telefon +41 58 206 05 45
Telefon +41 58 206 05 30 [email protected]
[email protected]

Delphine Maire Conversano

Diploma Programme Coordinator,
French-speaking Switzerland
EXPERTsuisse AG
Chemin des Croisettes 28, 1066 Epalinges
Telefon +41 58 206 05 45
[email protected]

Who is your contact for technical issues?

Melanie Mozzetti
Certified Public Accountant (CPA)
Education Developer
Specialist Project Manager, Auditing
EXPERTsuisse AG
Stauffacherstrasse 1, 8004 Zürich
Telefon +41 58 206 05 30
[email protected]

5
Do you meet the admission
requirements for the training programme
and diploma examination?

Admission requirements for training programme

In principle, the training programme is open to all interested Usually, however, you would enrol on the training modules
parties. If you would like to pursue a career in the field with a view to taking the diploma examination and acquiring
of auditing, you are welcome to enrol on one of the numerous the protected title of “Swiss Certified Public Accountant”.
modules offered at the certificate level (level 1) or diploma Please take note of the admission requirements for the
level (level 2). The modules can also be booked individually. diploma examination in this regard.

Admission requirements for diploma examination

The following admission requirements must be met at the
end of your study programm when registering for the diploma
examination.

Those who are admitted to the examination by the registration deadline

for the diploma examination:

A have a university degree or a higher vocational training qualification, or an equivalent

Swiss or foreign qualification;

B are able to produce an industry degree in line with the requirements defined
by the responsible body or an equivalent foreign qualification;

C are able to demonstrate at least four years of professional practice

consisting of atleast 4,800 productive working hours;

D are not entered in the central criminal register, as this raises doubts about the integrity
of the candidate.

6
Do you have a qualified Master's degree,
that entitles you to three years of professional
practice instead of four?

Professional practice

The professional practice of 4,800 hours usually required of training, or of spreading the modules over four instead
for the diploma examination is gathered over four years. of three years. Students can choose to interrupt their training
Since this deviates from the usual training period of three with a year of practice at their discretion and with the
years, students have the option of completing a year of agreement of their employer. It is advisable to plan in this
practice either before or during their course training period (if required) between levels 1 and 2.

Qualified Masters
If you want to attain the title of “qualified Masters”, when The documented ECTS credits must have been completed
enrolling you must demonstrate the existing accounting with a passing score/grade. Evidence of the necessary ECTS
knowledge you previously acquired during your Master’s credits must be provided in the form of an official academic
course. This means that you only need to bring with you transcript and a module description.
three (instead of four) years of professional practice.
There are no exemptions when it comes to the training
Before you enrol for the study programme, you will need programme and examinations. With a qualified Masters, it
to prove that you have earned 30 ECTS credits during your will be your individual responsibility to attend all training units
Master’s degree in the subject area of accounting (which and complete the performance reports required by the
likewise encompasses financial reporting, bookkeeping, industry degree as well as the diploma examination.
financial management, financial analysis, etc.).

7
Which training scheme can you enrol for?

Two training schemes during the years 2023 to 2025

There are two training schemes available in the years 2023 to 2025:
• “Existing training scheme” as defined by the examination regulations 2009,
• “Training scheme 2023” as defined by the new examination regulations.

Normally, all interested parties register for the "New Training System" and take the diploma
examination according to the new examination regulations in 2026.

A transitional solution is in place for persons

with a qualified Master’s degree in 2023 and 2024:

2023

• Interested persons with a qualified Master’s degree with full or partial exemption can
begin their course of study based on the existing examination regulations and then
take their diploma examination in 2025.
• The Financial Reporting, Tax, Legal, Audit and Professional Judgement modules can be
completed between 2023 and 2025.
• In order to enrol for the diploma examination, you must have completed two year-long
work placements and three busy seasons.

2024

• Interested persons with a qualified Master’s degree with full exemption who enrolled
in 2023 can begin their course of study based on the existing examination regulations
and the take their diploma examination in 2025.
• The Tax, Legal and Audit modules can be completed in 2024; Professional Judgement
in 2025.
• In order to enrol for the diploma examination, you must have completed two year-long
work placements and three busy seasons.

8
Do you have a foreign auditing diploma?

Foreign auditors without state treaty and reciprocal rights

Until now (examination regulations 2009), foreign auditors It does, however, require the content typical for Switzerland
without state treaty and reciprocal rights had to pass and the special features of the diploma examination.
all module examinations and the diploma examination.
With regard to both of these aspects, EXPERTsuisse will
From 2026, the new CPA training programme has the offer various courses from 2026 onwards to help candidates
­advantage that such persons will have direct access to prepare for the diploma examination (e.g. Swiss Law
to the diploma examination in order. This circumvents and Professional Training).
the need to complete the industry degree.
This advantage for foreign auditors will only apply from 2026.

9
Are you ready for the course of study?

Optional offer to prepare for course

The study programm requires basic knowledge in the fields Should you fail a test, it is your responsibility to brush
of “Economics”, “Quantitative Methods and Statistics” up on your knowledge and fill in any gaps together with
and “Swiss Law”. EXPERTsuisse offers you free and optional your employer by the time you take the industry degree.
tests to determine your current level of knowledge, which
you can take at a time and place that suits you. You receive
access to the online tests when you enrol.

Specialist area Rough overview of knowledge required /

Content of self-assessment test

National budget, GDP, economy and politics

Economics
Microeconomics and macroeconomics

Fundamentals of statistics and related terms

Detecting uncertainty, calculating probabilities

Quantitative Presentation instruments as a tool for reporting

Methods and
Statistics Random distributions, sampling

Indices, parameters, interval estimates

Principles of mathematics and differential calculations

Overview of legal areas

Swiss Civil Code and Swiss Code of Obligations

Law
Swiss debt enforcement and bankruptcy law

Other legal topics (e.g. copyright law, criminal law, patent law)

10
What flexibility do I have when
completing my CPA course?

Flexibility from the start of your course right

through to the diploma examination

The new CPA training concept provides various Step 3: Enrolment for diploma examination
options for flexible learning. You decide the course When you enrol for the diploma examination, you help
you want your studies to take. This is exemplified by determine what part of your oral examination will look
the following three steps. like (expert discussion) by including a list of your focus
topics. Two of the focus topics you have specified
Step 1: Enrolment for certificate level will then be dealt with during the expert discussion
“Audit Professional” (level 1) as part of your oral examination.
Because the training does not require any prior knowledge
(law,statistics, etc.), you do not need to take any additional
preparatory courses before starting your studies. Various
self-tests are available if you want to test your prior
knowledge. You can complete these whenever and wherever
you want. Tip:
You can spread the modules over three or four years;
You also have a range of options to choose from when the choice is yours. In the case of a four-year
you enrol for the certificate level, for example when it comes professional practice programme, it is advisable
to spreading the modules across the first two years to take a break in your training between the certificate
of training, the preferred location for your training, your level and the diploma level and plan in a year-long
preferred method of teaching, or whether you would like work placement.
digital or printed course material.

Notes
• Link
 to the enrolment forms on the website
www.expertsuisse.ch/neue-WP-Ausbildung
• Please note the enrolment deadline: 31 January

Step 2: Enrolment for diploma level (level 2)

At the diploma level, you have the freedom to supplement
the two core modules with various focus models based
on your particular interests. You have a choice of eight
focus modules, with a minimum of five required.

11
What does your study programm to become a
Swiss Certified Public Accountant look like?

Content of the study programme

Two-level model
The study programme to become a Swiss Certified Public Accountant is divided into two levels
and is normally spread out over four years, including a year of practice with no study component.

Certificate level “Certified Audit Professional” (level 1)

The certificate level consists of core modules featuring 430 units, which are usually completed
The modules of the certificate
over the course of two years.
level each confer an
e-certificate of achievement
The modules that comprise the introductory phase are offered in a standardised upon completion.
sequence and must always be taken in the first year of training. This provides the foundation A summative certificate
for your further studies.. of achievement is conferred
in addition upon completion
of all core modules.
You are free to spread the modules of core phase 1 over your first and second years of study.
These two certificates of
achievement count towards
the industry degree.

1st year Modules of introductory phase

• Fundamentals of Accounting (units: 12 / 0)
• Introduction Audit (units: 20 / 0)
• National Accounting (units: 28 / 32)
Introductory • International Accounting (units: 20 / 44) Industry degree:
phase • Planning and Execution of an Audit (units: 24 / 32) Certified Audit
Total: 212 units (104 asynchronous / 108 synchronous) Professional

E-certificates
5 of achievement 7
e-certifi- per module e-certifi-
cates cates

Modules of the core phase I

2nd year • IT and Data Analytics (16 / 28)
• Law (14 / 12)
• Corporate Taxes (12 / 28)
• Conclusion of an Audit and Reporting (12 / 40)
Core phase I • Consolidated Financial Statements Tip:
and Group Audit (8 / 12) We recommend that you take
• Specifics of a Limited Statutory Examination (4 / 4) the modules "IT and Data
• Value Added Taxes (12 / 16) Analysis", "Audit and Financial
Statements" and "Consoli-
Total: 218 units (78 asynchronous / 140 synchronous) dated Financial Statements"
in your second year of train-
ing.

12
 Diploma level (level 2)
The diploma level starts after a year of practice. This third year of study consists of
up to 274 units and takes you up to the diploma examination. It includes core phase II as Tip:
well as a selection of focus modules (FMs) you can choose according to your particular You can also
area of interest. complete all eight
topic-based focus
You have the option in addition to the two mandatory core modules of taking 140 units modules, depending
selected from the topic-based focus modules; each module must be booked as a whole. on your interests.
You must select at least five out of the eight FMs on offer, based on your preferences.

3rd year
When you have completed
these additional 200 units
A year leading up to the diploma
of practice level, your study programm
is complete. You are now able
to register for the diploma Swiss
examination, subject Certified Accountant
to the applicable
admission requirements.

4st year

Focus modules (select 5 of 8)

Focus
• International Accounting (8 / 24)
phase
• Corporate Taxes (8 / 24)
• Law (4 / 12)
• Audit in the Financial Market (8 / 16)
• Audits of Pension Assets (8 / 16)
• Consolidated Financial Statements and Group Audit (8 / 20)
• IT and Data Analytics (16 / 26)
• Sustainability (4 / 12)

4st year Total: at least 140 units out of 214

(64 asynchronous / 150 synchronous)

Core phase II Core modules (mandatory)

• Assurance Engagements and Related Services (units: 8 / 16)
• Scepticism and Professional Judgement (units: 12 / 24)

Total: 60 units (20 asynchronous / 40 synchronous)

13
What is the learning format of the CPA training?

Mentoring by lecturers/coaches Scheduled learning (synchronous learning)

Each module is compiled and led by a team of experienced There are also scheduled learning units, which are held
lecturers and coaches, with an emphasis on practical as in-person events either in the classroom or virtually
application. These recognised professionals in their fields (synchronous learning). These teaching modules allow
impart the knowledge and skills you need to practice you to engage in an active dialogue with coaches, lecturers
the challenging profession of auditor. and fellow students. The purpose of synchronous learning
is to build upon the fundamentals you have learned on your
Non-scheduled learning (asynchronous learning) own and apply this knowledge in practice.
You have a variety of teaching modules to choose from
to help you acquire the requisite knowledge and skills. Your study roadmap: Work plans
There is an increasing emphasis on learning units that you You are provided with work plans for all teaching modules.
take where and when you choose to fit into your schedule. These are designed as a study guide and contain answers
This asynchronous method of learning gives you added to all the main questions: What needs to be learned?
flexibility. However, it also requires a high degree of self- Which work situations is the learning content required for?
discipline. The onus is on you to work your way through the What learning objectives have to be achieved? What work
asynchronous learning modules independently and lay the materials do you have available to you for the various
foundations foryour educational journey. asynchronous and synchronous teaching modules? The work
plans are your “roadmap” for the CPA study programme.

What is the teaching

timeline?
The classes are taught
on three to four days
per week. One third of units
are taught remotely
(asynchronous learning).
Core phase I

Introductory
phase

May to July
The modules of core phase I
start in May and run
May to mid-July
until the end of July.
Teaching for the introductory
phase takes place from
May to mid-July.

Two weeks of
learning vacations
are available in
July.

14
How much does the study programme cost?

Course fees

Fees Non-members Qualified Qualified employee

(CHF excl. VAT): employee individ- individual members
ual members from member compa-
(10% discount) nies (20% discount)

Certificate level CHF 22’400 CHF 20’150 CHF 17’900

“Certified Audit Professional”

Diploma level CHF 12’900 CHF 11’400 CHF 9’900

Diploma examination CHF 2’200 CHF 2’200 CHF 2’200

Total fees (gross) for Certified CHF 37’500 CHF 33’750 CHF 30’000
Auditor qualification

Federal subsidy − CHF 10’500 − CHF 10’500 − CHF 10’500

Total fees (net) for CHF 27’000 CHF 23’250 CHF 19’500
Swiss Certified Public
Accountant qualification
(= gross - subsidy)

Definition of terms (Membership Regulations, 15.9.2020; Art. 2)

• Qualified employee individual members […] are persons with a federal certificate or with a Bachelor’s
degree and who thus meet the admission requirements to embark on a study programm as an expert.
• Member companies are individual firms, business partnerships and legal entities as well as other
independent organisations under public law whose audit, tax advisory, business consulting/fiduciary
or accounting/financial reporting departments play a major role within the scope of their activity
and whose organisation and management ensure a high level of quality of the services offered.

Government grants:
direct financial support

Once you have completed your study programm, you will • A

 lle All invoices must be made out
receive financial aid from the state: 50 % of the total to the student’s home address.
training costs (excluding external examination fees), up to • T
 he study programm must be completed in full
a maximum of CHF 10,500. right through to the diploma examination; the subsidy
is independent of the result of the examination.
The following statutory prescribed conditions must be • T
 he SERI websit contains further information on the
met in order to receive subsidies from the State Secretariat enrolment process (www.sbfi.admin.ch/bundesbeitraege,
for Education, Research and Innovation (SERI): available in German only).

15
 How can I get a discount on the course fees?

Qualified employee individual membership

Membership of EXPERTsuisse gives you a discount In both cases, simply include the application for qualified
on the totals costs (gross). A distinction is made employee individual membership (employer is/is not
between two levels of discount: a member company of EXPERTsuisse) with your enrolment
for training with us.

10 % discount
When you become a member, as of today you will
receive the following additional benefits alongside
For qualified employee individual the training discount:
membership if your employer is not • Annual digital subscription to the specialist periodical
a member company of EXPERTsuisse. EXPERT FOCUS
• Free online specialist subscription, including tools
• Publication discount of at least 10 %
• Discount on continuing professional development

20 % discount
(CHF 100 per seminar day)
• Free attendance at the EXPERTsuisse Annual Conference
For qualified employee individual • Free section events
membership if your employer is a member • Regular online industry/career information
company of EXPERTsuisse. • Other member benefits (e.g. fleet discount)

Use of the quality label is reserved for expert

Individual membership is free of charge for individuals from individual members.
member companies of EXPERTsuisse; please apply when
enrolling. If your employer is not a member company,
you can apply for membership at a cost of CHF 220 per year.

16
How do I become a Certified Audit Professional?

Industry degree

The industry degree “Certified Audit Professional” is your The industry degree is a prerequisite for enrolling for
first certification on the way to the federal examination the federal examination and consists of e-certificates
and to acquiring the title “Swiss Certified Public Accountant”. of achievement (part 1) and a summative certificate
of achievement (part 2).

What you need to know about the industry degree:

• Mandatory for everyone – with one exception: persons with an international diploma as auditor
are exempt from the industry degree.
• Credits: the results achieved for the e-certificates of achievement are credited towards the written examination.
• Regulations governing industry degree: please see the special regulations for further details.

1st year Industry degree:

Certified Audit
Professional
Introductory
phase

Part 2: Written examination

The summative certificate of achievement
5 7 is a written, in-person test lasting four hours
e-certifi- e-certifi- and is taken approximately halfway through
cates cates the study programme.

2nd year
Part 1: Virtual examinations
The 12 e-certificates of achievement
are virtual, single-choice tests
Core phase I lasting between 15 and 30 minutes
(total duration: approx. 5 hours)
and are taken at the end of the module.

17
Can students graduating according to the existing
2009 examination regulations apply for the title
of “Certified Audit Professional”?

Equivalence of 2009 examination regulations

Are you studying according to the 2009 examination

regulations? If you have passed the module examinations
in their entirety, you can use the title “Certified Audit
Professional”. Get in touch with us and include documentation
showing that you have passed the module examinations
in their entirety. EXPERTsuisse will confirm certification
to you with a document.

18
 What does it mean to say “I will receive a federal
diploma at the highest level 8 of the National
Qualifications Framework”?

NQR 8

The qualification as “Swiss Certified Public Accountant” The recognition as NQF level 8 shows that auditors
is classified at the highest level 8 within the National • have extensive, specialised, systematic and
Qualifications Framework (NQF). The qualification is classified strategy-related technical expertise in all areas
by the SERI. of audit activity;
• interconnect complex and strategy-related contexts
Level 8 signifies that the profession of auditor gives both within and outside the industry;
rise to highly complex work situations that require • analyse and evaluate highly challenging issues
a correspondinglyelevated set of skills to manage them in an interdisciplinary manner, and compile forecasts
successfully. The threeyear study programme and four-year and recommendations;
professional practice allow you to acquire the requisite • lead expert teams in complex interdisciplinary
expertise and qualify for the nationally and internationally and innovative tasks and issues;
recognised title. • devise constructive solutions taking into account
the various tensions and potential conflicts;
• direct and design complex work contexts.

4th year
Swiss
Certified Accountant

Core phase II 4th year

Focus phase

19
EXPERTsuisse AG – Stauffacherstrasse 1, 8004 Zürich, www.expertsuisse.ch

20