1 The board of trustees shall appoint external auditors.
2 The supervisory authority may exempt a foundation from the duty to appoint external auditors. The Federal Council determines the conditions for such exemption.
3 Where there are no special provisions for foundations, the provisions of the Code of Obligations106 on external auditors for public limited companies apply mutatis mutandis.
4 If the foundation has a duty to carry out a limited audit, the supervisory authority may require a full audit where necessary for a reliable assessment of the foundation’s financial situation.
105 Inserted by No I of the FA of 8 Oct. 2004 (Law on Foundations) (AS 2005 4545; BBl 2003 8153 8191). Amended by Annex No 1 of the FA of 16 Dec. 2005 (Law on limited liability companies and modifications to the law on companies limited by shares, cooperatives, the commercial register and company names), in force since 1 Jan. 2008 (AS 2007 4791; BBl 2002 3148, 2004 3969).
L’organe suprême de la fondation tient les livres de la fondation. Les dispositions du code des obligations100 relatives à la comptabilité commerciale et à la présentation des comptes sont applicables par analogie.
99 Introduit par le ch. I de la LF du 8 oct. 2004 (Droit des fondations; RO 2005 4545; FF 2003 7425 7463). Nouvelle teneur selon l’annexe ch. 1 de la LF du 23 déc. 2011 (Droit comptable), en vigueur depuis le 1er janv. 2013 (RO 2012 6679; FF 2008 1407).
This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Ceci n’est pas une publication officielle. Seule la publication opérée par la Chancellerie fédérale fait foi. Ordonnance sur les publications officielles, OPubl.