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

Art. 729

IV. Lim­ited audit

1. In­de­pend­ence of the ex­tern­al aud­it­or

 

1 The ex­tern­al aud­it­or must be in­de­pend­ent and form its audit opin­ion ob­ject­ively. Its true or ap­par­ent in­de­pend­ence must not be ad­versely af­fected.

2 In­volve­ment in the ac­count­ing and the pro­vi­sion of oth­er ser­vices for the com­pany be­ing audited are per­mit­ted. In the event that the risk of audit­ing its own work arises, a re­li­able audit must be en­sured by means of suit­able or­gan­isa­tion­al and staff­ing meas­ures.

 
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