ICAEW members will be able to join the Swiss national body EXPERTsuisse, allowing them to achieve audit rights with the Swiss Federal Audit Oversight Authority. This follows the announcement of the UK-Swiss Free Trade Agreement, which concluded negotiations in July and includes mutual recognition provisions for auditors.

From 2027, ACAs with relevant audit experience can apply to take local examinations to work towards the EXPERT category membership of EXPERTsuisse, allowing audit rights in Switzerland. This is based on appropriate pre-conditions, based on the applicant’s country of origin, professional qualifications and authorisation to practice as an auditor in their country of origin. More information on the path to achieving Swiss audit rights can be found on the EXPERTsuisse website.

EXPERTsuisse has two membership categories:

• EXPERT category membership is for individual members who obtain the Swiss federal diploma and/or Swiss audit rights.
• The "Business" category of membership ("Fachmitarbeiter/Professional Member") is not conditional on the aforementioned requirements and may already be available to eligible ICAEW members.

In Switzerland, professional audit experience is not tied to a specific country, if it was obtained under conditions equivalent to those stipulated in the Swiss Audit Oversight Ordinance.