OR Art. 729a -
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. 729a OR from 2025
Art. 729a Duties of the external auditor a. Object and extent of the audit
1 The external auditor examines whether there are circumstances that indicate that:1. the annual accounts do not comply with the statutory provisions or the articles of association;2. the motion made by the board of directors to the general meeting on the allocation of the balance sheet profit does not comply with the statutory provisions and the articles of association.
2 The audit shall be limited to conducting interviews, analytical audit activities and appropriate detailed inspections.
3 The management of the board of directors is not the subject matter of the audit carried out by the external auditor.
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
