III. Auditors
1. Duty of audit and applicable law
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 Obligations2 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.
1 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).
2 SR 220
III. Post da revisiun
1. Obligaziun da revisiun e dretg applitgabel
1 L’organ suprem da la fundaziun designescha in post da revisiun.
2 L’autoritad da surveglianza po deliberar ina fundaziun da l’obligaziun da designar in post da revisiun. Il Cussegl federal fixescha las premissas per la deliberaziun.
3 Sch’i n’existan naginas prescripziuns spezialas per las fundaziuns, èn applitgablas correspundentamain las prescripziuns dal Dretg d’obligaziuns2 davart il post da revisiun da societads anonimas.
4 Sche la fundaziun è obligada da far ina revisiun limitada, po ella pretender da l’autoritad da surveglianza ina revisiun ordinaria, sche quai è necessari per giuditgar en moda fidada la situaziun da facultad e da rendita da la fundaziun.
1 Integrà tras la cifra I da la LF dals 8 d’oct. 2004 (dretg da fundaziuns; AS 2005 4545; BBl 2003 8153 8191). Versiun tenor la cifra 1 da l’agiunta da la LF dals 16 da dec. 2005 (dretg da ScRL sco er adattaziuns en il dretg d’aczias, en il dretg d’associaziun, en il dretg dal register da commerzi ed en il dretg da firmas), en vigur dapi il 1. da schan. 2008 (AS 2007 4791; BBl 2002 3148, 2004 3969).
2 SR 220
