Swiss Civil Code


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Art. 69a92

2. Ac­count­ing

 

The com­mit­tee shall main­tain the as­so­ci­ation’s busi­ness ledgers. The pro­vi­sions of the Code of Ob­lig­a­tions93 on com­mer­cial book­keep­ing and ac­count­ing ap­ply mu­tatis mutandis.

92 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) (AS 2007 4791; BBl 2002 3148, 2004 3969). Amended by An­nex No 1 of the FA of 23 Dec. 2011 (Ac­count­ing Law), in force since 1 Jan. 2013 (AS 2012 6679; BBl 2008 1589).

93 SR 220

 
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