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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. 731
5. Approval of the accounts and allocation of profits
1 In companies that are required to have their annual accounts and, if applicable, their consolidated accounts reviewed by an auditor, the audit report must be submitted, before the annual accounts and the consolidated accounts are approved at the general meeting, and a resolution is passed on the allocation of the balance sheet profit.
2 If an ordinary audit is carried out, the auditor must be present at the general meeting. The general meeting may waive the presence of the auditor by unanimous resolution.
3 If the required audit report is not submitted, the resolutions on the approval of the annual accounts and the consolidated accounts as well as on the allocation of the balance sheet profit are null and void. If the provisions on the presence of the auditor are infringed, these resolutions may be challenged.