SCC Art. 69b -

Einleitung zur Rechtsnorm SCC:

Art. 69b SCC from 2022

Art. 69b III. Auditors ⁽¹⁾

¹ The association must submit its accounts to a full audit by external auditors if two of the following figures are exceeded in two successive business years:

1. total assets of CHF 10 million;

2. turnover of CHF 20 million;

3. average annual total of 50 full-time staff.

2 The association must submit its accounts to a limited audit by external auditors if a member with personal liability or an obligation to provide further capital so requests.

3 The provisions of the Code of Obligations ⁽²⁾ on external auditors for companies apply mutatis mutandis.

⁴ In all other cases the articles of association and the general meeting ⁽³⁾ are free to make such auditing arrangements as they deem fit.

⁽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).
⁽²⁾ SR 220
⁽³⁾ Corrected by the Federal Assembly Drafting Committee (Art. 58 para. 1 ParlA; SR 171.10).

Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.

Kanton	Fallnummer	Leitsatz/Stichwort	Schlagwörter
BS	AL.2023.18	-	Kurzarbeit; Entscheid; Verein; Arbeit; Kurzarbeitsentschädigung; Person; Recht; Entscheidung; Vereins; Organ; Beschwerdeführers; Vorstand; Personen; Präsident; Organigramm; Vorstands; Anspruch; Vertrauen; Mitglied; Einsprache; Stellung; Handelsregister; Bundesgericht; Verwaltung; Praxis; Vertrauens; Rückforderung; Zahlung

SCC Art. 69b -

Einleitung zur Rechtsnorm SCC:

Art. 69b SCC from 2022

Anwendung im Verwaltungsgericht