OR Art. 728b -
Einleitung zur 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. 728b OR from 2025
Art. 728b Audit report
1 The external auditor provides the board of directors with a comprehensive report with conclusions on the financial reporting, the internal system of control as well as the conduct and the result of the audit.
2 The external auditor provides the general meeting with a summary report in writing on the result of the audit. This report contains:1. an assessment on the result of the audit;2. information on independence;3. information on the person who managed the audit and on his specialist qualifications;4. a recommendation on whether the annual accounts and the consolidated accounts should be approved or rejected with or without qualification.
3 Both reports must be signed by the person who managed the audit.
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
