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:
The court may in particular:
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).
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.
