Accounting and reporting Health insurers

The FOPH has specified requirements for the preparation of accounts for the supervisory authority.

The Chart of Accounts forms the Annex to the FOPH Ordinance on Accounting and Reporting in Social Health Insurance (SR 832.121.1). It is based on the following standards: Swiss GAAP FER 41 “Accounting for real estate insurers and for health insurers”, the other FER guidelines, and the requirements of the supervisory authority specified in the FOPH Ordinance on Accounting and Reporting in Social Health Insurance.

Since 1 January 2018, insurers have been required to have an effective internal control system (ICS) and tied assets. The external auditor was required to audit this for the first time for the financial year 2018.

In order to implement the new provisions, the FOPH modified Circular no. 5.4 and prepared a report template for the supervisory review. Insurers must continue to submit the form EF KAP to the FOPH. This now relates only to tied assets. For the audits of the ICS and tied assets, the external auditors are required to complete the review programmes and submit them to the FOPH.

Last modification 05.01.2022

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

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