The provisions of this Act on the external auditor apply from the first financial year that begins when this Act comes into force or thereafter.
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Art. 7
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- 2026-01-01
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Art. 7 – External auditor · Federal Act of 30 March 1911 on the Amendment of the Swiss Civil Code (Part Five: The Code of Obligations)
- SR-Nummer
- SR 220
- Document type
- Federal act
- Language
- English (en)
- Document date
- 1911-03-30
- Source
- Fedlex
- Legal area
- National law