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

Art. 906748

C. Ex­tern­al aud­it­or

I. In gen­er­al

 

1 The ex­tern­al aud­it­or is gov­erned mu­tatis mutandis by the pro­vi­sions on com­pan­ies lim­ited by shares.

2 An or­din­ary audit of the an­nu­al ac­counts may be re­ques­ted by:

1.
10 per cent of the mem­bers;
2.
mem­bers who to­geth­er rep­res­ent at least 10 per cent of the nom­in­al cap­it­al;
3.
mem­bers who per­son­ally li­able or un­der an ob­lig­a­tion to make ad­di­tion­al cap­it­al con­tri­bu­tions.

748 Amended by No I 3 of the FA of 16 Dec. 2005 (Law on Lim­ited Li­ab­il­ity Com­pan­ies and Amend­ments to the Law on Com­pan­ies lim­ited by Shares, Co­oper­at­ives, the Com­mer­cial Re­gister and Busi­ness Names), in force since 1 Jan. 2008 (AS 2007 4791; BBl 2002 3148, 2004 3969).

 
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