Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/15933

This text was translated from EN into Rumantsch Grischun.

The external auditor must be independent and form its audit opinion objectively. Its true or apparent independence must not be adversely affected. The following are in particular not compatible with independence:1. membership of the board of directors, any other decision-making function in the company or any employment relationship with it;2. a direct or significant indirect participation in the share capital or a substantial claim against or debt due to the company;3. a close relationship between the person managing the audit and a member of the board of directors, another person in a decision-making function, or a major shareholder;4. the involvement in the accounting or the provision of any other services which give rise to a risk that the external auditor will have to review its own work;5. the assumption of a duty that leads to economic dependence;6. the conclusion of a contract on non-market conditions or of a contract that establishes an interest on the part of the external auditor in the result of the audit;7. the acceptance of valuable gifts or of special privileges. The provisions on independence apply to all persons involved in the audit. If the external auditor is a partnership or a legal entity, then the provisions on independence also apply to the members of the supreme management or administrative body and to other persons with a decision-making function. Employees of the external auditor that are not involved in the audit may not be members of the board of directors or exercise any other decision-making function in the company being audited. There is no independence if persons who do not meet the requirements of independence are closely associated with the external auditor, persons involved in the audit, the members of the supreme management or administrative bodies or others persons with a decision-making function. The provisions on independence also apply to undertakings controlled by the company or the external auditor or that control the company or the external auditor. Amended by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 (AS 2020 4005; 2022 109; BBl 2017 399).

Il post da revisiun sto esser independent e sto far ses giudicament da controlla en moda objectiva. L’independenza na dastga esser restrenschida ni effectivamain ni apparentamain. Betg cumpatibel cun l’independenza è en spezial:1. l’appartegnientscha en il cussegl d’administraziun, in’autra funcziun da decisiun en la societad u ina relaziun da lavur cun la societad;2. ina participaziun directa u ina participaziun indirecta impurtanta al chapital d’aczias ubain ina pretensiun u in debit considerabel vers la societad;3. in stretga relaziun tranter la persuna che maina la controlla ed in commember dal cussegl d’administraziun, in’autra persuna cun ina funcziun da decisiun u in acziunari impurtant;4. la cooperaziun a la contabilitad sco er la furniziun da prestaziuns che cuntegnan il privel da stuair controllar atgnas lavurs sco post da revisiun;5. la surpigliada d’ina incumbensa che chaschuna ina dependenza economica;6. la conclusiun d’in contract a cundiziuns che na correspundan betg al martgà u la conclusiun d’in contract, tras il qual il post da revisiun survegn in interess vi dal resultat da la controlla;7. l’acceptaziun da regals custaivels u d’avantatgs spezials. Las disposiziuns davart l’independenza valan per tut las persunas ch’èn participadas a la revisiun. Sch’il post da revisiun è ina societad da persunas u ina persuna giuridica, valan las disposiziuns davart l’independenza er per ils commembers da l’organ directiv u administrativ suprem e per autras persunas cun funcziuns da decisiun. Ils lavurants dal post da revisiun che n’èn betg participads a la revisiun na dastgan betg esser commembers dal cussegl d’administraziun da la societad che duai vegnir controllada ed er betg exequir in’autra funcziun da decisiun en questa societad. L’independenza n’è er betg dada, sche persunas che stattan en in stretga relaziun cun il post da revisiun, cun las persunas ch’èn participadas a la revisiun, cun ils commembers da l’organ directiv u administrativ suprem u cun autras persunas cun funcziuns da decisiun n’adempleschan betg las premissas d’independenza. Las disposiziuns davart l’independenza valan er per interpresas che vegnan controlladas da la societad u dal post da revisiun ubain che controlleschan la societad u il post da revisiun. Versiun tenor la cifra I da la LF dals 19 da zer. 2020 (dretg d’aczias), en vigur dapi il 1. da schan. 2023 (AS 2020 4005; 2022 109; BBl 2017 399).