Swiss Civil Code

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Art. 6c

2. Ac­count­ing and aud­it­ors

 

The pro­vi­sions of the Amend­ment of 16 Decem­ber 20052 re­lat­ing to ac­count­ing and aud­it­ors ap­ply from first fin­an­cial year that be­gins on or after the com­mence­ment of this Code.

1 In­ser­ted 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).
2AS 2007 4791; BBl 2002 3148, 2004 3969

 
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