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


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Art. 653f395

b. Audit con­firm­a­tion

 

1 At the end of each fin­an­cial year, a li­censed audit ex­pert shall veri­fy wheth­er the is­sue of the new shares was in con­form­ity with the law, the art­icles of as­so­ci­ation and, if ap­plic­able, the pro­spect­us. The ex­tern­al aud­it­or shall con­firm this in writ­ing.

2 The board of dir­ect­ors may or­der the audit to be con­duc­ted earli­er.

395 In­ser­ted by No I of the FA of 4 Oct. 1991 (AS 1992 733; BBl 1983 II 745). Amended by No I of the FA of 19 June 2020 (Com­pany Law), in force since 1 Jan. 2023 (AS 2020 4005; 2022 109; BBl 2017 399).

 
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