Ordinance
on Vocational and Professional Education and Training
(Vocational and Professional Education and Training Ordinance, VPETO)

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

of 19 November 2003 (Status as of 8 February 2021)


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Art. 68b Checks on use, accounting and auditing 44

(Art. 60 VPETA)

1 The use of sums drawn from the VPET fund shall be checked on a reg­u­lar basis.

2 Ac­count­ing-re­lated mat­ters for VPET funds de­clared man­dat­ory by the Fed­er­al Coun­cil is sub­ject to the pro­vi­sions con­tained in Art­icles 957–964 of the Swiss Code of Ob­lig­a­tions 45.

3 The ac­counts of VPET funds de­clared man­dat­ory by the Fed­er­al Coun­cil shall be audited by an in­de­pend­ent audit­ing firm on a yearly basis. Aud­it­or’s Re­ports shall be sent to SERI for in­form­a­tion.

44 In­ser­ted by No I of the O of 3 Dec. 2010, in force since 1 Jan. 2011 (AS 2010 6005). The pre­vi­ous Art. 68 Abs. 5–7 have be­come paras. 1–3 of this Art­icle.

45 SR 220

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