OSAM-Formations
Consultation

Practical preparation training For the examination

Finance and accounting specialist
with federal diploma

For exam success
a federal diploma in finance and accounting.

Duration

18 months of training: hybrid, online and face-to-face

Start

Choose between our February, May or September start dates.

Approach

High-level active trainers and personalised teaching.

Schooling

CHF 12,900. Reimbursed to 50% by the confederation*.

Context and issues

In Switzerland's constantly changing economic environment, mastering financial and accounting issues has become an essential strategic skill for any organisation, whatever its size. SMEs, which make up the Confederation's dominant economic fabric, have a growing need for professionals capable of managing their finances with rigour, autonomy and a global vision.

The Swiss Federal Certificate of Qualification as a Specialist in Finance and Accounting meets precisely this requirement: recognised at level 6 of the National Qualifications Framework (NQF), it is the benchmark for higher professional training in accounting in Switzerland. This qualification, equivalent to a professional Bachelor's degree, enables its holder to take on responsibilities as a financial manager, fiduciary advisor or chief accountant within private or public organisations. In an environment where taxation, company law and social insurance are constantly evolving, companies can no longer afford to entrust these functions to insufficiently qualified profiles. Preparing for this exam means investing in expertise that is recognised and protected by the Confederation, paving the way for new responsibilities and positioning yourself for the long term in a job market that values technical excellence as much as analytical ability.

Your comments

Programme

Module A & B: Financial accounting

Accounting principles, chart of accounts, day-to-day operations, annual accounts, special cases (restructuring, transformation, liquidation, capital increase).

Module C: Cost accounting

Costing, cost centre accounting, contribution margins, allocation methods.

Module D: Financial analysis

Reading and interpreting financial statements, profitability ratios, liquidity and solvency, cash flow statements.

Module E: Financial management and planning

Budget planning, management control, financial management tools, dashboards.

Module F: Investment analysis

Valuation methods (NPV, IRR, payback period), investment financing.

Module G: Consolidation of accounts

Consolidation principles, group accounts, integration methods.

Module H: Wages and social insurance

Drawing up pay slips, social security contributions (AVS, AI, APG, AC, LAA, LPP), employment law.

Module I: Direct and indirect taxation

Direct federal tax, cantonal tax (individuals and companies), VAT, withholding tax, applied tax law.

Module J: Law

Personal law, contract law (CO), company law (SA, Sàrl), debt collection and bankruptcy law, economic criminal law.

Module K: Legal framework for SMEs

Understand the legal, contractual and insurance obligations that are essential for the smooth and compliant management of your business.

  • SKILLS ACQUIRED

  • Managing financial accounting
  • Drawing up annual reports
  • Analyse financial statements
  • Consolidate group accounts
  • Understanding Swiss tax
  • Payroll management
  • Budget planning
  • Evaluate investment projects
  • Applying company law
  • Head of accounting department
Simon Pawolleck

Let's discuss your training project!

Simon Pawolleck - Training Director

They train with us

OSAM Customers - Companies

FAQ

To be admitted, candidates must meet all of the following conditions:

a) Training title: one of the following qualifications is required:

  • CFC (Certificat fédéral de capacité), maturité gymnasiale, maturité professionnelle or ECG certificate
  • Certificate or diploma recognised by the examination board (e.g. Specialist accountant kv-edupool.ch)
  • Certificate or diploma from a professional or higher examination
  • Diploma from a higher education establishment, university or college of applied sciences

Without one of these qualifications, candidates must have twice as much professional experience (i.e. 6 years).

b) Professional experience: 3 years' qualified activity in accountancy, fiduciary activities or tax, at a rate of at least 80 %.

c) IT certification: an Excel diploma recognised by the commission, less than 5 years old:

  • PU41 Office Integration (SIZ)
  • PU42 Business Intelligence (SIZ)
  • Microsoft Excel Expert (MO-201 or MO-211)

d) «Driving functions» online modules: to be successfully completed after registering for the exam.

e) Criminal record: no registration linked to professional activity.

This course is aimed at anyone wishing to obtain official recognition of their skills in finance and accounting and progress to positions of responsibility.
More specifically, it is designed to :

  • The practising accountants and finance managers in an SME or a fiduciary, wishing to structure and develop their expertise.
  • The accounting and controlling staff large companies looking to move into managerial roles.
  • The fiduciary or tax professionals wishing to obtain a recognised federal qualification.
  • Holders of a CFC, Maturité or equivalent qualification with 3 years' professional experience in accounting, fiduciary or tax matters.

It is suitable for candidates living in Switzerland as well as for French cross-border commuters or European nationals working or wishing to work in Switzerland.

The examination takes place once a year.
The dates for the 2027 session have not yet been published.

All registrations are made on the official platform examen.ch.

This course can be fully customised (content, format, language). Contact us for a free quote.

The course is priced at CHF 12 900., excluding federal examination fees.

The good news is that the Confederation can reimburse up to 50 % of your training costs. Since 2018, the Confederation has reimbursed 50 % of the costs of courses preparing for a federal certificate, up to a maximum of CHF 9,500, provided that the candidate sits the federal examination after the course. Entitlement to the subsidy is independent of the examination result. 

In concrete terms, for a course costing CHF 12,900, you can receive a reimbursement of CHF 6 450.00, bringing your net investment to CHF 6 450.00.

Qualifying conditions:

  • Attend a course on the SEFRI list of preparatory courses, pay the course fees yourself and be legally resident in Switzerland at the time of taking the exam.
  • The grant application is submitted after passing the federal examination, by submitting invoices and proof of payment via the SEFRI online portal.

For more information on the federal grant:  here.

You should also bear in mind that the price of the exam is not included in the preparation. It depends on the examination centre, and costs around CHF 2,000.

The federal patent examination is a written examination, organised by examen.ch. It takes place over 2 or 3 consecutive days and includes three tests in the form of case studies:

  • Accounting (modules A to G): 8 hours, coefficient 3
  • Wages and social insurance (module H): 3 hours, coefficient 1
  • Tax (module I): 3 hours, coefficient 1

The tests are marked on a scale of 1 to 6. To be awarded the brevet, candidates must obtain an overall mark of at least 4.

If you fail, you may retake the exam up to two times, taking only the tests for which you obtained a mark of less than 5.

 
 

For more information, contact us!

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OSAM Training / Training Specialist in finance and accounting with federal diploma