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. 731a

6. Spe­cial pro­vi­sions

 

1 The art­icles of as­so­ci­ation and the gen­er­al meet­ing may spe­cify de­tails on the or­gan­isa­tion of the aud­it­or in more de­tail and ex­pand its range of du­ties.

2 The aud­it­or may not be as­signed du­ties of the board of dir­ect­ors, or du­ties that ad­versely af­fect its in­de­pend­ence.

3 The gen­er­al meet­ing may ap­point ex­perts to audit the man­age­ment or in­di­vidu­al as­pects there­of.

 
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