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


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Art. 653m402

d. Audit con­firm­a­tion

 

1 Based on the ac­count and the res­ult of the call on cred­it­ors, a li­censed audit ex­pert must con­firm in writ­ing that the cred­it­ors’ claims will be fully covered even if the share cap­it­al is re­duced.

2 If the audit con­firm­a­tion is already avail­able at the time that the gen­er­al meet­ing passes the res­ol­u­tion, the board of dir­ect­ors shall give no­tice of the res­ult. The li­censed audit ex­pert must be present at the gen­er­al meet­ing un­less the meet­ing has dis­pensed with such pres­ence by un­an­im­ous res­ol­u­tion.

402 In­ser­ted 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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