Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/15969

This text was translated from EN into Rumantsch Grischun.

The general meeting shall appoint the external auditor. One or more natural persons or legal entities or partnerships may be appointed. Public audit offices or their employees may also be appointed as external auditor provided they meet the requirements of this Code. The provisions on independence apply mutatis mutandis. At least one member of the external auditor must be resident in Switzerland, or have its registered office or a registered branch office in Switzerland.

La radunanza generala elegia il post da revisiun. Sco post da revisiun pon vegnir elegidas ina u pliras persunas natiralas u giuridicas ubain societads da persunas. Las controllas da finanzas dal maun public u lur collavuraturs pon vegnir elegids sco post da revisiun, sch’els adempleschan las pretensiuns da questa lescha. Las prescripziuns davart l’independenza valan confurm al senn. Almain in commember dal post da revisiun sto avair en Svizra ses domicil, sia sedia u ina filiala ch’è inscritta en il register da commerzi.