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Art. 730b – Information and confidentiality

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Art. 730b

1

The board of directors shall provide the external auditor with all the documents and information that it requires, in writing if so requested.

2

The external auditor shall safeguard the business secrets of the company in its assessments, unless it is required by law to disclose such information. In its reports, in submitting notices and in providing information to the general meeting, it safeguards the business secrets of the company.

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 Three Organisation of the Company Limited by Shares C. External Auditors V. Common provisions 3. Information and confidentiality
Language
English (en)
Data status
2026-01-01

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