III. Auditors
1 The association must submit its accounts to a full audit by external auditors if two of the following figures are exceeded in two successive business years:
2 The association must submit its accounts to a limited audit by external auditors if a member with personal liability or an obligation to provide further capital so requests.
3 The provisions of the Code of Obligations2 on external auditors for companies apply mutatis mutandis.
4 In all other cases the articles of association and the general meeting3 are free to make such auditing arrangements as they deem fit.
1 Inserted 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
3 Corrected by the Federal Assembly Drafting Committee (Art. 58 para. 1 ParlA; SR 171.10).
III. Post da revisiun
1 L’uniun sto laschar far in post da revisiun ina controlla ordinaria da sia contabilitad, sche duas da las suandantas grondezzas vegnan surpassadas durant 2 onns da gestiun consecutivs:
2 L’uniun sto laschar far in post da revisiun ina controlla limitada da sia contabilitad, sche quai vegn pretendì d’in commember da l’uniun ch’è suttamess ad ina responsabladad persunala u ch’è obligà da far pajaments supplementars.
3 Las prescripziuns dal Dretg d’obligaziuns2 davart il post da revisiun da societads anonimas èn applitgablas correspundentamain.
4 En ils ulteriurs cas èn ils statuts e la radunanza generala3 libers da reglar la revisiun.
1 Integrà tras la cifra 1 da l’agiunta da la LF dals 16 da dec. 2005 (dretg da ScRL sco er adattaziuns en il dretg d’aczias, en il dretg d’associaziun, en il dretg dal register da commerzi ed en il dretg da firmas), en vigur dapi il 1. da schan. 2008 (AS 2007 4791; BBl 2002 3148, 2004 3969).
2 SR 220
3 Rectifitgà da la Cumissiun da redacziun da l’AF (art. 58 al. 1 LParl; SR 171.10).
