Board: Audit and Financial Reporting

Audit and financial reporting oversight are core responsibilities of the Board of Directors of a Swiss private bank. In a regulated banking environment, the Board must not only approve the institution’s financial statements, but also ensure that the audit function, the reporting framework, and the accounting judgements underlying the accounts are consistent with the bank’s governance standards, risk profile, and regulatory obligations.

This course provides a practical Board-level understanding of how audit and financial reporting oversight should be exercised in line with Swiss banking standards and relevant FINMA governance expectations.

This course is structured into 6 modules. Each module ends with a practical Board takeaway: what you must approve, what you must receive, what you must challenge, and what must be evidenced in minutes.