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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. 818

C. Aud­it­or

 

1 The rel­ev­ant pro­vi­sions on com­pan­ies lim­ited by shares ap­ply to the aud­it­or.

2 A com­pany mem­ber sub­ject to an ob­lig­a­tion to make ad­di­tion­al fin­an­cial con­tri­bu­tions may re­quest an or­din­ary audit of the an­nu­al ac­counts.