Si la société est manifestement surendettée et que le conseil d’administration omet d’en aviser le tribunal, l’organe de révision avertit ce dernier.
1 The board of directors shall provide the external auditor with all the documents and information that it requires, in writing if so requested.
2 The external auditor shall safeguard the business secrets of the company in its assessments, unless it is required by law to disclose such information. In its reports, in submitting notices and in providing information to the general meeting, it safeguards the business secrets of the company.
Ceci n’est pas une publication officielle. Seule la publication opérée par la Chancellerie fédérale fait foi. Ordonnance sur les publications officielles, OPubl.
This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.