OR Art. 906 -
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. 906 OR from 2025
Art. 906 External auditor I. In general (1)
1 The external auditor is governed mutatis mutandis by the provisions on companies limited by shares.
2 An ordinary audit of the annual accounts may be requested by:1. 10 per cent of the members;2. members who together represent at least 10 per cent of the nominal capital;3. members who personally liable or under an obligation to make additional capital contributions.
(1) Amended by No I 3 of the FA of 16 Dec. 2005 (Law on Limited Liability Companies and Amendments to the Law on Companies limited by Shares, Cooperatives, the Commercial Register and Business Names), in force since 1 Jan. 2008 ([AS 2007 4791]; [BBl 2002 3148], [2004 3969]).
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
