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. 730

V. Com­mon pro­vi­sions

1. Ap­point­ment of the aud­it­or

 

1 The gen­er­al meet­ing ap­points the aud­it­or.

2 One or more nat­ur­al per­sons or leg­al en­tit­ies or part­ner­ships may be ap­poin­ted.

3 Pub­lic audit of­fices or their em­ploy­ees may also be ap­poin­ted as aud­it­or provided they meet the re­quire­ments of this Code. The pro­vi­sions on in­de­pend­ence ap­ply mu­tatis mutandis.

4 At least one mem­ber of the aud­it­or must be res­id­ent in Switzer­land, or have its re­gistered of­fice or a re­gistered branch of­fice in Switzer­land.

 
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