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Art. 69b

210CCFederal ActJan 1, 1912Original source
  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. total assets of CHF 10 million;
  3. turnover of CHF 20 million;
  4. average annual total of 50 full-time staff.
  5. 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.
  6. The provisions of the Code of Obligations1on external auditors for companies applymutatis mutandis .
  7. In all other cases the articles of association and the general meeting2are free to make such auditing arrangements as they deem fit.

Footnotes

  1. SR 220 ↩

  2. Corrected by the Federal Assembly Drafting Committee (Art. 58 para. 1 ParlA;SR 171.10 ). ↩

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