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

Art. 727c

2. In a lim­ited audit

 

Com­pan­ies that are re­quired to have a lim­ited audit must ap­point as ex­tern­al aud­it­or a li­censed aud­it­or in terms of the Aud­it­or Over­sight Act of 16 Decem­ber 2005616.

616 SR 221.302