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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. 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.