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. 727b

II. Re­quire­ments for the aud­it­or

1. In an or­din­ary audit

 

1 Pub­licly traded com­pan­ies must ap­point as an aud­it­or an audit firm un­der state over­sight in terms of the Aud­it­or Over­sight Act of 16 Decem­ber 2005513. They must also ar­range for audits that must be car­ried out in terms of the stat­utory pro­vi­sions by a li­censed aud­it­or or a li­censed audit ex­pert to be car­ried out by a state su­per­vised audit com­pany.

2 Oth­er com­pan­ies that are re­quired to have an or­din­ary audit must ap­point as aud­it­or a li­censed audit ex­pert in terms of the Aud­it­or Over­sight Act of 16 Decem­ber 2005. They must also ar­range for audits that must be car­ried out in terms of the stat­utory pro­vi­sions by a li­censed aud­it­or to be car­ried out by a li­censed audit ex­pert.

513 SR 221.302

 
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