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

Art. 730

V. Com­mon pro­vi­sions

1. Ap­point­ment of the ex­tern­al aud­it­or

 

1 The gen­er­al meet­ing shall ap­point the ex­tern­al aud­it­or.

2 One or more nat­ur­al per­sons or leg­al en­tit­ies or part­ner­ships may be ap­poin­ted.

3 Pub­lic audit of­fices or their em­ploy­ees may also be ap­poin­ted as ex­tern­al aud­it­or provided they meet the re­quire­ments of this Code. The pro­vi­sions on in­de­pend­ence ap­ply mu­tatis mutandis.

4 At least one mem­ber of the ex­tern­al aud­it­or must be res­id­ent in Switzer­land, or have its re­gistered of­fice or a re­gistered branch of­fice in Switzer­land.