Swiss Civil Code

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Art. 83b

III. Aud­it­ors

1. Duty of audit and ap­plic­able law

 

1The board of trust­ees shall ap­point ex­tern­al aud­it­ors.

2The su­per­vis­ory au­thor­ity may ex­empt a found­a­tion from the duty to ap­point ex­tern­al aud­it­ors. The Fed­er­al Coun­cil de­term­ines the con­di­tions for such ex­emp­tion.

3Where there are no spe­cial pro­vi­sions for found­a­tions, the pro­vi­sions of the Code of Ob­lig­a­tions2 on ex­tern­al aud­it­ors for pub­lic lim­ited com­pan­ies ap­ply mu­tatis mutandis.

4If the found­a­tion has a duty to carry out a lim­ited audit, the su­per­vis­ory au­thor­ity may re­quire a full audit where ne­ces­sary for a re­li­able as­sess­ment of the found­a­tion’s fin­an­cial situ­ation.

1 In­ser­ted by No I of the FA of 8 Oct. 2004 (Law on Found­a­tions) (AS 2005 4545; BBl 2003 8153 8191). Amended by An­nex No 1 of the FA of 16 Dec. 2005 (Law on lim­ited li­ab­il­ity com­pan­ies and modi­fic­a­tions to the law on com­pan­ies lim­ited by shares, co­oper­at­ives, the com­mer­cial re­gister and com­pany names), in force since 1 Jan. 2008 (AS 2007 4791; BBl 2002 3148, 2004 3969).
2 SR 220

 
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