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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. 727a
2. Limited audit
1 If the requirements for an ordinary audit are not met, the company must have its annual accounts reviewed by an auditor in a limited audit.
2 With the consent of all the shareholders, a limited audit may be dispensed with if the company does not have more than ten full-time employees on annual average.
3 The board of directors may request the shareholders in writing for their consent. It may set a period of at least 20 days for reply and give notice that failure to reply will be regarded as consent.
4 If the shareholders have dispensed with a limited audit, this also applies for subsequent years. Any shareholder has however the right, at the latest 10 days before the general meeting, to request a limited audit. In such an event, the general meeting must appoint the auditor.
5 The board of directors amends the articles of association to the extent required and applies to the commercial register for the deletion or the registration of the auditor.