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


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Art. 907753

II. Veri­fic­a­tion of the mem­ber­ship list

 

In the case of co­oper­at­ives in which the mem­bers are per­son­ally li­able or li­able to make ad­di­tion­al cap­it­al con­tri­bu­tions, the ex­tern­al aud­it­or must veri­fy that the mem­ber­ship list754 has been kept cor­rectly. If the co­oper­at­ive has no ex­tern­al aud­it­or, the board must ar­range for the mem­ber­ship list755 to be veri­fied by a li­censed aud­it­or.

753 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).

754 Re­vised by the Fed­er­al As­sembly Draft­ing Com­mit­tee (Art. 58 para. 1 ParlA; SR 171.10).

755 Re­vised by the Fed­er­al As­sembly Draft­ing Com­mit­tee (Art. 58 para. 1 ParlA; SR 171.10).

 
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