Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/15985

This text was translated from EN into Rumantsch Grischun.

In companies that are required to have their annual accounts and, if applicable, their consolidated accounts reviewed by an external auditor, the audit report must be submitted before the annual accounts and the consolidated accounts are approved at the general meeting and a resolution is passed on the allocation of the balance sheet profit. If an ordinary audit is carried out, the external auditor must be present at the general meeting. The general meeting may waive the presence of the external auditor by unanimous resolution. If the required audit report is not submitted, the resolutions on the approval of the annual accounts and the consolidated accounts and on the allocation of the balance sheet profit are null and void. If the provisions on the presence of the external auditor are infringed, these resolutions may be challenged.

En cas da societads ch’èn obligadas da laschar controllar in post da revisiun lur quint annual ed eventualmain lur quint dal concern, sto il rapport da revisiun esser avant maun, avant che la radunanza generala approvescha il quint annual ed il quint dal concern e concluda davart l’utilisaziun dal gudogn che resulta tras la bilantscha. En cas d’ina revisiun ordinaria, sto il post da revisiun esser preschent a la radunanza generala. Tras in conclus unanim po la radunanza generala renunziar a la preschientscha dal post da revisiun. Sch’il rapport da revisiun necessari n’è betg avant maun, èn ils conclus davart l’approvaziun dal quint annual e dal quint dal concern sco er davart l’utilisaziun dal gudogn che resulta tras la bilantscha nunvalaivels. Sche las disposiziuns davart la preschientscha dal post da revisiun vegnan violadas, pon quests conclus vegnir contestads.