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Art. 83b

210CCFederal ActJan 1, 1912Original source
  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 Obligations1on external auditors for public limited companies applymutatis 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.

Footnotes

  1. SR 220 ↩

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