OR Art. 729b -
Einleitung zur Rechtsnorm OR:
The Swiss Code of Obligations is a central code of Swiss civil law that regulates the legal relationships between private individuals. It includes five books that cover various aspects of contract law, law of obligations and property law, including the formation, content and termination of contracts, as well as liability for breach of contract and tort. The Code of Obligations is an important code of law for business and everyday life in Switzerland, as it forms the basis for many legal relationships and contracts and has been in force since 1912, whereby it is regularly adapted to social and economic developments.
Art. 729b OR from 2025
Art. 729b Audit report
1 The external auditor provides the general meeting with a summary report in writing on the result of the audit. This report contains:1. a reference to the limited nature of the audit;2. an assessment on the result of the audit;3. information on independence and, if applicable, on participation in accounting and other services provided to the company being audited;4. information on the person who managed the audit, and on his specialist qualifications.
2 The report must be signed by the person who managed the audit.
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
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