Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/8866

This text was translated from EN into Rumantsch Grischun.

The association must submit its accounts to a full audit by external auditors if two of the following figures are exceeded in two successive business years:1. total assets of CHF 10 million;2. turnover of CHF 20 million;3. average annual total of 50 full-time staff.The association must submit its accounts to a limited audit by external auditors if a member with personal liability or an obligation to provide further capital so requests.The provisions of the Code of Obligations on external auditors for companies apply mutatis mutandis. In all other cases the articles of association and the general meeting are free to make such auditing arrangements as they deem fit. Inserted by Annex No 1 of the FA of 16 Dec. 2005 (Law on limited liability companies and modifications to the law on companies limited by shares, cooperatives, the commercial register and company names), in force since 1 Jan. 2008  (AS 2007 4791; BBl 2002 3148, 2004 3969). SR 220 Corrected by the Federal Assembly Drafting Committee (Art. 58 para. 1 ParlA; SR 171.10).

L’uniun sto laschar far in post da revisiun ina controlla ordinaria da sia contabilitad, sche duas da las suandantas grondezzas vegnan surpassadas durant 2 onns da gestiun consecutivs:1. summa da bilantscha da 10 milliuns francs;2. retgav da la svieuta da 20 milliuns francs;3. 50 plazzas a temp cumplain en la media annuala. L’uniun sto laschar far in post da revisiun ina controlla limitada da sia contabilitad, sche quai vegn pretendì d’in commember da l’uniun ch’è suttamess ad ina responsabladad persunala u ch’è obligà da far pajaments supplementars. Las prescripziuns dal Dretg d’obligaziuns davart il post da revisiun da societads anonimas èn applitgablas correspundentamain. En ils ulteriurs cas èn ils statuts e la radunanza generala libers da reglar la revisiun. Integrà tras la cifra 1 da l’agiunta da la LF dals 16 da dec. 2005 (dretg da ScRL sco er adattaziuns en il dretg d’aczias, en il dretg d’associaziun, en il dretg dal register da commerzi ed en il dretg da firmas), en vigur dapi il 1. da schan. 2008 (AS 2007 4791; BBl 2002 3148, 2004 3969). SR 220 Rectifitgà da la Cumissiun da redacziun da l’AF (art. 58 al. 1 LParl; SR 171.10).