Index Fichier unique

Art. 731a V. Common provisions / 6. Special provisions
Art. 732 A. Resolution to reduce the capital

Art. 731b

1 Any shareholder or creditor or the commercial registrar may request the court to take the required measures if a company has any of the following organisational defects:

1.
The company lacks any of the required corporate bodies.
2.
A required corporate body of the company is not composed correctly.
3.
The company is not keeping the share register or the register of its reported beneficial owners in accordance with the regulations.1

The court may in particular:

1.
allow the company a period of time, under threat of its dissolution, within which to re-establish the lawful situation;
2.
appoint the required corporate body or an administrator;
3.
dissolve the company and order its liquidation according to the regulations on insolvency proceedings.2

2 If the court appoints the required corporate body or an administrator, it determines the duration for which the appointment is valid. It requires the company to bear the costs and to make an advance payment to the appointed persons.

3 If there is good cause, the company may request the court to remove the persons the court has appointed.


1 Amended by No I 1 of the FA of 21 June 2019 on the Implementation of the Recommendations of the Global Forum on Transparency and the Exchange of Information for Tax Purposes, in force since 1 Nov. 2019 (AS 2019 3161; BBl 2019 279). When the Amendment of 17 March 2017 of the CO (Commercial Register Law) comes into force (BBl 2017 2433), para. 1 is amended in accordance with No II of this Amendment.
2 Inserted by No I 1 of the FA of 21 June 2019 on the Implementation of the Recommendations of the Global Forum on Transparency and the Exchange of Information for Tax Purposes, in force since 1 Nov. 2019 (AS 2019 3161; BBl 2019 279).


Index Fichier unique

Art. 730b V. Dispositions communes / 3. Information et maintien du secret
Art. 731 V. Dispositions communes / 5. Approbation des comptes et emploi du bénéfice

Art. 730c V. Dispositions communes / 4. Documentation et conservation des pièces

4. Documentation et conservation des pièces

1 L’organe de révision consigne par écrit toutes les prestations qu’il fournit en matière de révision; il doit, en outre, conserver les rapports de révision et toutes les pièces importantes pendant dix ans. Les données enregistrées sur un support informatique doivent être accessibles pendant une période de même durée.

2 Les pièces doivent permettre de contrôler efficacement le respect des dispositions légales.


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