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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. 697d441

4. Audit activ­it­ies

 

1 The spe­cial audit must be car­ried out with­in a reas­on­able peri­od and without un­ne­ces­sary dis­rup­tion to the com­pany’s busi­ness.

2 Founder mem­bers, gov­ern­ing of­ficers, agents, em­ploy­ees, of­fi­cial re­ceiv­ers and li­quid­at­ors must provide the spe­cial aud­it­or with in­form­a­tion on any rel­ev­ant facts. In cases of doubt, the court de­cides.

3 The spe­cial aud­it­or hears the com­pany on the res­ults of the spe­cial audit.

4 He is re­quired to pre­serve con­fid­en­ti­al­ity.

441In­ser­ted by No I of the FA of 4 Oct. 1991, in force since 1 Ju­ly 1992 (AS 1992 733; BBl 1983 II 745).