Founded in 2005 by Hamid-Reza Khoyi is an emerging Swiss company providing professional services for auditing, business consulting, human resource management, accounting, taxation and real estate management.
Confidentiality, a 360 ° service, integrity, independence, tailored advice with a young dynamic team providing services to its clients with passion and commitment. It is part of our philosophy to deliver high quality services, attention to the specific needs of the region and personal service to meet the clients’ requirements.
Spoken Languages: Italian, German, English, French and Farsi.
Cantonal authorisation for commercial and real estate fiduciary
A federally certified accountant
Federal authorisation as auditor
Long-time experience in Real Estate and Accounting
A federally certified accountant (Swiss CPA)
Federal authorisation as auditor (CPA)
Responsible for quality assurance
Auditing and Consulting
Commercial vocational diploma
Training at the University of Applied Sciences and Arts of Southern Switzerland (SUPSI)
Federal Certificate in Administration
Cantonal High School Certificate in Commerce and Business
After graduating in Economics at University of St. Gallen (HSG) in 1995 with a specialization in Finance and accounting. He started his career in Arthur Andersen SA where he became Manager in 2000.
From 2002 to 2004 Auditor and Consultant in local firms.
Since January 2005 own office HRK & Partners SA
Diplomas and Memberships:
-A federally certified accountant (Swiss CPA)
-Cantonal authorisation for commercial and real estate fiduciary
-Federal authorisation as auditor (CPA)
-Member of Expert Suisse
-Former examiner for Swiss CPA exams
-Member of commission for negotiation of collective labour agreements
-Quality assurance responsible for Audit firms
-Member of Board of an important charity organisation in Lugano
-Member of Rotary Lugano
Accounting and accounts consulting
Evaluation of companies and participations
Consulting and administration for insurance and social institutions
Permits Request, Sickness, accident, maternity and child allowance management
Management and administration
Individuals / the self-employed
Private clients Services
VAT (value added tax)
Ordinary audits (within the meaning of article 727 of the Code of Obligations)
Limited audits (within the meaning of article 727a of the Code of Obligations)
Special Audits within the meaning the Code of Obligations concerning increases and reductions in capital, transformations, mergers, foundation, liquidation