The basic requirement for participation in the Federal Diploma of Vocational Education and Training in Fiduciary Services is a Federal Diploma of Vocational Education and Training, a school-leaving certificate, a vocational baccalaureate certificate, a vocational baccalaureate certificate or an equivalent certificate. In addition, at least four years of professional experience after the basic training as well as passing the admission examination or an equivalent examination for the examination for the federal fiduciary certificate are required. In addition, there must be no entries in the central criminal register that would impair the fiduciary activity.

Fiduciaries with a federal certificate work in public administrations, trust companies, banks and SMEs. Specialists with a fiduciary certificate also have the opportunity to set up their own fiduciary office.

A fiduciary with a federal certificate of competence has the necessary skills to carry out demanding tasks in fiduciary services and business and management consulting. He or she advises private clients as well as SMEs on accounting, fiduciary services, taxes and auditing. The tasks of fiduciaries include keeping financial accounts, assisting with or preparing annual and interim financial statements, keeping business accounts, preparing tax returns, checking assessments, representing clients before the authorities, recording VAT matters, making declarations and checking the plausibility of VAT statements. Her tasks also include carrying out limited audits, supporting clients with legal issues, managing payroll accounting and making declarations as well as providing support with personnel administration.

The following advanced courses can be attended by fiduciaries with the Swiss Federal Professional Diploma in Fiduciary Studies:

• Specialized courses or seminars
• Higher professional examination as a fiduciary expert HF or auditor HF
• Postgraduate courses at universities of applied sciences or universities of applied sciences

The following skills are acquired with a fiduciary training course with a federal certificate:

• Employment middle management
• Professional and personal leadership skills
• If self-employed: Management of your own office

Continuing education, further training to become a fiduciary with a Federal Diploma of Higher Education takes place on a part-time basis and lasts five months. Those who pass the Federal Professional Examination receive the fiduciary certificate. This confirms your professional competence in the fiduciary sector. Ask the training institute of your choice about the valid duration.

The professional examination (BP) for fiduciaries with a federal certificate can be retaken up to two times. Only those parts of the examination that are not completed with a grade of at least 5.0 in the first or second examination "Fiduciary with Federal Professional Diploma" will be repeated.

During the professional examination (BP) after training to become a federally certified fiduciary, a total of five parts are examined, with the exception of the "Management and business consulting" part of the examination, which is also examined orally, and all the others are exclusively written / practical: accounting, taxes, auditing. All five parts of the examination are weighted equally.

The following responsibilities can be taken on after the trustee training with professional examination:

• Management functions in trust or auditing companies
• Leading function in internal audit
• Management function in public administration
• Bearing responsibility for small and medium-sized mandates
• Be responsible for your own office if you are self-employed
• Handling confidential data requires a strong relationship of trust between all parties involved