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Art. 653f – Audit confirmation

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Art. 653f406

1

At the end of each financial year, a licensed audit expert shall verify whether the issue of the new shares was in conformity with the law, the articles of association and, if applicable, the prospectus. The external auditor shall confirm this in writing.

2

The board of directors may order the audit to be conducted earlier.

  1. 406 Inserted by No I of the FA of 4 Oct. 1991 (AS 1992 733; BBl 1983 II 745). Amended by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 (AS 2020 4005; 2022 109; BBl 2017 399).
Legal act context
SR 220 · CO · Federal act · Federal Act of 30 March 1911 on the Amendment of the Swiss Civil Code (Part Five: The Code of Obligations)
Structure path
Division Three: Commercial Enterprises and the Cooperative Twenty-Sixth title: The Company Limited by Shares Section One: General Provisions I. Increase and reduction in the share capital II. Increase from contingent capital 6. Execution of capital increase b. Audit confirmation
Language
English (en)
Data status
2026-01-01

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