Federal Act
on the Amendment of the Swiss Civil Code
(Part Five: The Code of Obligations)

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

of 30 March 1911 (Status as of 1 January 2022)
Art. 653f354

b. Audit con­firm­a­tion

 

1 At the end of each fin­an­cial year, or earli­er at the re­quest of the board of dir­ect­ors, a li­censed audit ex­pert veri­fies wheth­er the is­sue of the new shares was in con­form­ity with the law, the art­icles of as­so­ci­ation and, where re­quired, the is­sue pro­spect­us.355

2 The aud­it­or con­firms this in writ­ing.

354In­ser­ted by No I of the FA of 4 Oct. 1991, in force since 1 Ju­ly 1992 (AS 1992 733; BBl 1983 II 745).

355 Amended by No I 3 of the FA of 16 Dec. 2005 (Law on Lim­ited Li­ab­il­ity Com­pan­ies and Amend­ments to the Law on Com­pan­ies lim­ited by Shares, Co­oper­at­ives, the Com­mer­cial Re­gister and Busi­ness Names), in force since 1 Jan. 2008 (AS 2007 4791; BBl 2002 3148, 2004 3969).

 
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