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Federal Act
on the Amendment of the Swiss Civil Code
(Part Five: The Code of Obligations)

of 30 March 1911 (Status as of 9 February 2023)

Art. 729a

2. Du­ties of the ex­tern­al aud­it­or

a. Ob­ject and ex­tent of the audit

 

1 The ex­tern­al aud­it­or ex­am­ines wheth­er there are cir­cum­stances that in­dic­ate that:

1.
the an­nu­al ac­counts do not com­ply with the stat­utory pro­vi­sions or the art­icles of as­so­ci­ation;
2.
the mo­tion made by the board of dir­ect­ors to the gen­er­al meet­ing on the al­loc­a­tion of the bal­ance sheet profit does not com­ply with the stat­utory pro­vi­sions and the art­icles of as­so­ci­ation.

2 The audit shall be lim­ited to con­duct­ing in­ter­views, ana­lyt­ic­al audit activ­it­ies and ap­pro­pri­ate de­tailed in­spec­tions.

3 The man­age­ment of the board of dir­ect­ors is not the sub­ject mat­ter of the audit car­ried out by the ex­tern­al aud­it­or.