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Art. 63 – Accounting and auditing

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Art.63

Accounting and auditing

(Art. 69d para. 2 RTVA)

1

The collection agency shall keep its books and render account according to one of the recognised accounting standards in terms of Article 962a of the Code of Obligations (CO)76 and der Ordinance of 21 November 201277 on Recognised Accounting Standards.

2

The collection agency is required to have an ordinary audit.

3

It shall also issue an annual report in accordance with Article 958 paragraph 2 CO. The additional requirements of Article 961 CO apply.

4

Article 961d paragraph 1 CO does not apply to the collection agency.

  1. 76 SR 220
  2. 77 SR 221.432
Legal act context
SR 784.401 · RTVO · Ordinance · Ordinance of 9 March 2007 on Radio and Television (RTVO)
Structure path
Title 4 Radio and Television Fee Chapter 1 Household Fee
Language
English (en)
Data status
2025-06-01

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