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


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Art. 730c

4. Doc­u­ment­a­tion and re­ten­tion

 

1 The ex­tern­al aud­it­or must doc­u­ment all audit ser­vices and keep audit re­ports and any oth­er es­sen­tial doc­u­ments for at least ten years. It must en­sure that elec­tron­ic data can be made read­able for the same peri­od.

2 The doc­u­ments must make it pos­sible to con­firm com­pli­ance with the stat­utory pro­vi­sions in an ef­fi­cient man­ner.

 
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