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Core Company Information
Company UID CHE-105.961.700
Alternative / previous Names Firel & Mandaco S.A., Fiduciaire Firel & Mandaco S.A.
Domicile Lausanne
Canton VD
Legal Form Limited corporation
Firm Inscription Date 30.11.1962
Firm Deletion Date 21.06.2017
Takeovers: Berney Temko SA (CHE-107.602.666), per 08.07.2016
Mandasa S.A. société fiduciaire (CHE-108.016.494), per 16.06.2016
Acquired by: Berney Associés Audit SA (CHE-102.136.421)
FAOA Information
FAOA ID 501405
RAB Permission licensed audit expert
FAOA License cancelled
Link to FAOA website View auditor profile at FAOA
Branch offices (0) FIREL BERNEY SA (CHE-470.672.922) in Genève (GE)
Membership in Associations EXPERTsuisse
Number of auditors with permission -
Auditor Statistics

Average engagement duration: 16.4 years (max.: 26.2 years)

Total number of statutory audit engagements: 7 (Ranked #194 in Switzerland)

Change in number of audit engagements: -1 (since 31.12.2020), -1 (over the last 12 months)

Details regarding the distribution of the audit engagements across legal forms and cantons are depicted in the table below.

  Fribourg Genf Waadt Wallis
Limited corporation 1 1 1 1 4
Foundation   1 1   2
Association   1     1
1 3 2 1 7

This auditor is recorded as statutory auditor for 92 deleted entities. These are not included in the table above.

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Audit Engagements by Branch Office

The 7 statutory audits are performed by the branch offices as indicated in the table below.

  Fribourg Genf Waadt Wallis
Genève 1 3     4
Lausanne     2 1 3
1 3 2 1 7

Show client list for Genève, Lausanne.

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Latest audit engagements
These are this auditor's latest audit engagements.
Client Name Client UID Domicile Start Date Type of switch Auditor Branch
PoolofCompetence SA CHE-111.970.736 Lancy 14.06.2017 Auditor switch Genève
ARTSANIT Sàrl CHE-109.097.704 Lancy 09.01.2017 First auditor Genève
Fondation Ceffa pour l'étude de l'histoire Suisse CHE-261.351.010 Veyrier 12.12.2016 First auditor Genève
Association Tutu Production CHE-114.348.527 Genève 26.10.2016 First auditor Genève
Siplo SA, en liquidation CHE-499.683.935 Genève 28.09.2016 Auditor switch Genève
Discontinued audit engagements
The following audit engagements were lost recently, either to a competitor, due to auditor resignation or due to an opting out.
Client Name Client UID Domicile End Date Reason Auditor Branch
Golden west seed Europe SA CHE-110.251.082 Aubonne 20.04.2021 Opting-out Lausanne
Fondation pour l'étude des relations internationales en Suisse (FERIS) CHE-110.375.264 Genève 23.05.2019 Auditor switch Lausanne
Rusuda ETS Société Anonyme CHE-102.100.050 Lausanne 29.03.2019 Auditor switch Lausanne
Basic Needs Association, en liquidation CHE-114.274.461 Genève 08.02.2019 Discontinued Genève
AURIS, fondation de Recherche pour l'Audition et l'Equilibre, l'Olfaction et la Vision CHE-102.059.921 Thônex 21.12.2018 Auditor switch Genève