220 Federal Act of 30 March 1911 on the Amendment of the Swiss Civil Code (Part Five: The Code of Obligations)

220 Loi fédérale du 30 mars 1911 complétant le code civil suisse (Livre cinquième: Droit des obligations)

Art. 728b b. Audit report

1 The external auditor provides the board of directors with a comprehensive report with conclusions on the financial reporting, the internal system of control as well as the conduct and the result of the audit.

2 The external auditor provides the general meeting with a summary report in writing on the result of the audit. This report contains:

1.
an assessment on the result of the audit;
2.
information on independence;
3.
information on the person who managed the audit and on his specialist qualifications;
4.
a recommendation on whether the annual accounts and the consolidated accounts should be approved or rejected with or without qualification.

3 Both reports must be signed by the person who managed the audit.

Art. 727c 2. Pour un contrôle restreint

Les sociétés tenues à un contrôle restreint désignent comme organe de révision un réviseur agréé au sens de la loi du 16 décembre 2005 sur la surveillance de la révision613.

 

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.