Internal Law 2 Private law - Administration of civil justice - Enforcement 22 Code of Obligations
Droit interne 2 Droit privé - Procédure civile - Exécution 22 Code des obligations

220 Federal Act of 30 March 1911 on the Amendment of the Swiss Civil Code (Part Five: The Code of Obligations)

220 Loi fédérale du 30 mars 1911 complétant le code civil suisse (Livre cinquième: Droit des obligations)

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Art. 728 1. Independence of the external auditor

1 The external auditor must be independent and form its audit opinion objectively. Its true or apparent independence must not be adversely affected.

2 The following are in particular not compatible with independence:

1.
membership of the board of directors, any other decision-making function in the company or any employment relationship with it;
2.
a direct or significant indirect participation in the share capital or a substantial claim against or debt due to the company;
3.
a close relationship between the person managing the audit and a member of the board of directors, another person in a decision-making function, or a major shareholder;
4.
the involvement in the accounting or the provision of any other services which give rise to a risk that the external auditor will have to review its own work;
5.
the assumption of a duty that leads to economic dependence;
6.
the conclusion of a contract on non-market conditions or of a contract that establishes an interest on the part of the external auditor in the result of the audit;
7.
the acceptance of valuable gifts or of special privileges.

3 The provisions on independence apply to all persons involved in the audit. If the external auditor is a partnership or a legal entity, then the provisions on independence also apply to the members of the supreme management or administrative body and to other persons with a decision-making function.

4 Employees of the external auditor that are not involved in the audit may not be members of the board of directors or exercise any other decision-making function in the company being audited.

5 There is no independence if persons who do not meet the requirements of independence are closely associated with the external auditor, persons involved in the audit, the members of the supreme management or administrative bodies or others persons with a decision-making function.

6 The provisions on independence also apply to undertakings controlled by the company or the external auditor or that control the company or the external auditor.607

607 Amended by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 (AS 2020 4005; 2022 109; BBl 2017 399).

Art. 727a 2. Contrôle restreint

1 Lorsque les conditions d’un contrôle ordinaire ne sont pas remplies, la société soumet ses comptes annuels au contrôle restreint d’un organe de révision.

2 Moyennant le consentement de l’ensemble des actionnaires, la société peut renoncer au contrôle restreint lorsque son effectif ne dépasse pas dix emplois à plein temps en moyenne annuelle.

3 Le conseil d’administration peut requérir par écrit le consentement des actionnaires. Il peut fixer un délai de réponse de 20 jours au moins et leur indiquer qu’un défaut de réponse équivaut à un consentement.

4 Lorsque les actionnaires ont renoncé au contrôle restreint, cette renonciation est également valable les années qui suivent. Chaque actionnaire a toutefois le droit d’exiger un contrôle restreint au plus tard dix jours avant l’assemblée générale. Celle-ci doit alors élire l’organe de révision.

5 Au besoin, le conseil d’administration procède à l’adaptation des statuts et requiert que l’organe de révision soit radié du registre du commerce.

 

This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Ceci n’est pas une publication officielle. Seule la publication opérée par la Chancellerie fédérale fait foi. Ordonnance sur les publications officielles, OPubl.