Commentaries: Art. 907

In the case of cooperatives in which the members are personally liable or liable to make additional capital contributions, the external auditor must verify that the membership list¹has been kept correctly. If the cooperative has no external auditor, the board must arrange for the membership list²to be verified by a licensed auditor.

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

Art. 907

Footnotes