Art. 83b SCC from 2024
Art. 83b III. Auditors 1. Duty of audit and applicable law (1)
1 The board of trustees shall appoint external auditors.
2 The supervisory authority may exempt a foundation from the duty to appoint external auditors. The Federal Council determines the conditions for such exemption.
3 Where there are no special provisions for foundations, the provisions of the Code of Obligations (2) on external auditors for public limited companies apply mutatis mutandis.
4 If the foundation has a duty to carry out a limited audit, the supervisory authority may require a full audit where necessary for a reliable assessment of the foundation’s financial situation.
(1) Inserted by No I of the FA of 8 Oct. 2004 (Law on Foundations) ([AS 2005 4545]; [BBl 2003 8153 ][8191]). Amended 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]
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
