Accounting and reporting Health insurers

In its regulation in regard to accounting and reporting, the FOPH has defined specifications for preparing the supervisory conclusion.

The accounting system is attached in the Annex to the regulation of the FOPH on accounting and reporting. The structure of the accounting system corresponds to the accounting standard Swiss GAAP FER 41 “Financial Reporting for Building and Health Insurers”, to the other FER guidelines and to the specifications of the supervisory authority which are set in the regulation of the FOPH in regard to accounting and reporting.

Since 1.1.2018 insurers must have an effective internal control system (ICS) and tied assets. The external auditor has to audit both these audit areas for the first time for the financial year 2018.

In regard to the implementation of the new regulatory requirements the FOPH has modified circular 5.4 and prepared a report template for the supervisory examination. Insurers must continue to submit the reporting form EF KAP to the FOPH. This now relates only to the tied assets. For the examinations of the ICS and the tied assets the external auditors will fill out the examination programmes and send them to the FOPH.

Last modification 22.10.2019

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Federal Office of Public Health FOPH
Health and Accident Insurance Directorate
Operational Supervision Section
Schwarzenburgstrasse 157
3003 Berne
Tel. +41 58 462 21 11

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