Treuhänder FA Practice Questions - Treuhänderin Treuhänder mit eidgenössischem Fachausweis Exam - Treuhänder FA Practice Questions - Treuhänderin Treuhänder mit eidgenössischem Fachausweis Exam

Question 1

In Swiss wealth-tax valuation practice for an unlisted operating company, what is the familiar practitioners' method formula using Capitalized Earnings Value (Ertragswert / EW) and Substance Value (Substanzwert / SW)?

Enterprise Value = (2 × Ertragswert + 1 × Substanzwert) / 3 Enterprise Value = (1 × Ertragswert + 2 × Substanzwert) / 3 Enterprise Value = (Ertragswert + Substanzwert) / 2 Enterprise Value = (3 × Ertragswert + 1 × Substanzwert) / 4

Correct Answer:

Enterprise Value = (2 × Ertragswert + 1 × Substanzwert) / 3

Question 2

A Swiss fiduciary client plans to sell his manufacturing SME. The company reports an adjusted sustainable annual net profit of CHF 300,000. The applicable capitalization rate (Kapitalisierungszinssatz) is 10.0%, and the operating net substance value (betrieblicher Substanzwert) at replacement cost is CHF 1,800,000. What is the Enterprise Value under the Swiss Practitioners' Method (2x EW + 1x SW)?

CHF 2,600,000 CHF 3,000,000 CHF 2,400,000 CHF 2,200,000

Correct Answer:

CHF 2,600,000

Question 3

When valuing an owner-managed Swiss SME using the Discounted Cash Flow (DCF) or Capitalized Earnings method, what normalization adjustment (Bereinigung der Erfolgsrechnung) must a fiduciary make regarding the owner-manager's historical compensation?

Adjust the recorded compensation to an arm's-length market salary (marktüblicher Unternehmerlohn), adding back any excessive salary or deducting any undercompensated labor Add back 100% of all executive compensation with zero deduction for future management costs Ignore owner compensation because tax returns have already been filed Deduct the owner's private mortgage interest from company revenue

Correct Answer:

Adjust the recorded compensation to an arm's-length market salary (marktüblicher Unternehmerlohn), adding back any excessive salary or deducting any undercompensated labor

Question 4

Under the Swiss Standard on the Limited Statutory Examination (SER 2022), what are the three core types of procedure used by a licensed auditor (Revisor)?

Inquiries (Befragungen), Analytical procedures (Analytische Prüfungshandlungen), and Appropriate detailed testing (Angemessene Detailprüfungen) 100% full physical inventory counting, forensic software decompilation, and bank vault inspection Confirmation of internal control system operational effectiveness and Key Audit Matters drafting Interrogation of all company employees under oath

Correct Answer:

Inquiries (Befragungen), Analytical procedures (Analytische Prüfungshandlungen), and Appropriate detailed testing (Angemessene Detailprüfungen)

Question 5

Under Art. 729 Para. 1 & 2 OR, what is the statutory independence requirement (Unabhängigkeit) for an auditor performing a Limited Statutory Examination (Eingeschränkte Revision), and how does it differ from an Ordinary Audit?

The auditor in a limited audit must be independent in their state of mind and appearance, but is permitted to participate in bookkeeping and providing other services to the client, provided that separate personnel are involved or appropriate safeguards prevent self-review ('relative independence') The auditor must be strictly independent and is completely barred from providing any accounting or tax advisory services under all circumstances Auditors in limited audits have zero independence obligations and may serve as the company's CEO Independence is required only if the company has foreign shareholders

Correct Answer:

Question 1

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Prepare with the Treuhänder FA Practice Questions - Treuhänderin Treuhänder mit eidgenössischem Fachausweis Exam practice quiz. This question bank includes 100 questions covering swiss, statutory, fiduciary, para, and company. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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Treuhänder FA Practice Questions - Treuhänderin Treuhänder mit eidgenössischem Fachausweis Exam

This practice set contains 100 questions from the matching question bank and focuses on swiss, statutory, fiduciary, para, and company. Work through each question carefully, review the provided solutions, and revisit topics that need more study before your next attempt.

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Treuhänder FA Practice Questions - Treuhänderin Treuhänder mit eidgenössischem Fachausweis Exam

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