Federal Act on the Amendment of the Swiss Civil Code (OR)
Zusammenfassung der Rechtsnorm OR:
The Swiss Code of Obligations is a central code of Swiss civil law that regulates the legal relationships between private individuals. It includes five books that cover various aspects of contract law, law of obligations and property law, including the formation, content and termination of contracts, as well as liability for breach of contract and tort. The Code of Obligations is an important code of law for business and everyday life in Switzerland, as it forms the basis for many legal relationships and contracts and has been in force since 1912, whereby it is regularly adapted to social and economic developments.
Art. 727a OR from 2025
Art. 727a Limited audit
1 If the requirements for an ordinary audit are not met, the company must have its annual accounts reviewed by an external auditor in a limited audit.
2 With the consent of all the shareholders, a limited audit may be dispensed with if the company does not have more than ten full-time employees on annual average. Dispensing with the audit is only permitted for future financial years and notification thereof must be given to the commercial register office before the start of the financial year. (1)
2bis The annual accounts for the most recently completed financial year must be enclosed with notification to the commercial register that the audit is being dispensed with. (2)
3 The board of directors may request the shareholders in writing for their consent. It may set a period of at least 20 days for reply and give notice that failure to reply will be regarded as consent.
4 If the shareholders have dispensed with a limited audit, this also applies for subsequent years. Any shareholder has however the right, at the latest 10 days before the general meeting, to request a limited audit. In such an event, the general meeting must appoint the external auditor.
5 The board of directors shall amend the articles of association to the extent required and apply to the commercial register for the deletion or the registration of the external auditor.
(1) Second sentence inserted by No I 1 of the FA of 18 March 2022 on Combating Abuse of Bankruptcy Procedures, in force since 1 Jan. 2025 ([AS 2023 628]; [BBl 2019 5193]).
(2) Inserted by No I 1 of the FA of 18 March 2022 on Combating Abuse of Bankruptcy Procedures, in force since 1 Jan. 2025 ([AS 2023 628]; [BBl 2019 5193]).
Dieser Gesetzesartikel ist im Jahr 2025 in Kraft getreten. Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit. Wir verweisen Sie dazu auf
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