OR Art. 731a -

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. 731a OR from 2024

Art. 731a Special provisions

¹ The articles of association and the general meeting may specify details on the organisation of the external auditor in more detail and expand its range of duties.

² The external auditor may not be assigned duties of the board of directors, or duties that adversely affect its independence.

³ The general meeting may appoint experts to audit the management or individual aspects thereof.