Art. 728 III. Ordinary audit / 1. Independence of the auditor

Art. 727c II. Requirements for the auditor / 2. In a limited audit

Art. 728a III. Ordinary audit / 2. Duties of the auditor / a. Subject matter and extent of the audit

III. Ordinary audit

1. Independence of the auditor

¹ The auditor must be independent and form its audit opinion objectively. Its true or apparent independence must not be adversely affected.

² The following are in particular not compatible with independence:

1.: membership of the board of directors, any other decision-making function in the company or any employment relationship with it;
2.: a direct or significant indirect participation in the share capital or a substantial claim against or debt due to the company;
3.: a close relationship between the person managing the audit and a member of the board of directors, another person in a decision-making function, or a major shareholder;
4.: the involvement in the accounting or the provision of any other services which give rise to a risk that the auditor will have to review its own work;
5.: the assumption of a duty that leads to economic dependence;
6.: the conclusion of a contract on non-market conditions or of a contract that establishes an interest on the part of the auditor in the result of the audit;
7.: the acceptance of valuable gifts or of special privileges.

³ The provisions on independence apply to all persons involved in the audit. If the auditor is a partnership or a legal entity, then the provisions on independence also apply to the members of the supreme management or administrative body and to other persons with a decision-making function.

⁴ Employees of the auditor that are not involved in the audit may not be members of the board of directors or exercise any other decision-making function in the company being audited.

⁵ There is no independence if persons who do not meet the requirements of independence are closely connected to the auditor, persons involved in the audit, the members of the supreme management or administrative bodies or others persons with a decision-making function.

⁶ The provisions on independence also apply to companies that are under the same management as the company being audited or the auditor.

Index Fichier unique

Art. 727 I. Obligation de révision / 1. Contrôle ordinaire

Art. 727b II. Exigences auxquelles les organes de révision doivent satisfaire / 1. Pour un contrôle ordinaire

Art. 727a I. Obligation de révision / 2. Contrôle restreint

2. Contrôle restreint

¹ Lorsque les conditions d’un contrôle ordinaire ne sont pas remplies, la société soumet ses comptes annuels au contrôle restreint d’un organe de révision.

² Moyennant le consentement de l’ensemble des actionnaires, la société peut renoncer au contrôle restreint lorsque son effectif ne dépasse pas dix emplois à plein temps en moyenne annuelle.

³ Le conseil d’administration peut requérir par écrit le consentement des actionnaires. Il peut fixer un délai de réponse de 20 jours au moins et leur indiquer qu’un défaut de réponse équivaut à un consentement.

⁴ Lorsque les actionnaires ont renoncé au contrôle restreint, cette renonciation est également valable les années qui suivent. Chaque actionnaire a toutefois le droit d’exiger un contrôle restreint au plus tard dix jours avant l’assemblée générale. Celle-ci doit alors élire l’organe de révision.

⁵ Au besoin, le conseil d’administration procède à l’adaptation des statuts et requiert que l’organe de révision soit radié du registre du commerce.