Federal Act on the Amendment of the Swiss Civil Code (OR)

Art. 731aOR from 2023

Art. 731a 6. Special provisions

¹ The articles of association and the general meeting may specify details on the organisation of the external auditor in more detail and expand its range of duties.

² The external auditor may not be assigned duties of the board of directors, or duties that adversely affect its independence.

³ The general meeting may appoint experts to audit the management or individual aspects thereof.