Art. 63

(Art. 69d para. 2 RTVA)

1. The collection agency shall keep its books and render account according to one of the recognised accounting standards in terms of Article 962a of the Code of Obligations (CO)¹and der Ordinance of 21 November 2012²on Recognised Accounting Standards.
2. The collection agency is required to have an ordinary audit.
3. It shall also issue an annual report in accordance with Article 958 paragraph 2 CO. The additional requirements of Article 961 CO apply.
4. Article 961d paragraph 1 CO does not apply to the collection agency.