Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/15937

This text was translated from EN into Rumantsch Grischun.

The external auditor shall examine whether:1. the annual accounts and, if applicable, the consolidated accounts comply with the statutory provisions, the articles of association and the chosen set of financial reporting standards;2. the motion made by the board of directors to the general meeting on the allocation of the balance sheet profit complies with the statutory provisions and the articles of association;3. there is an internal system of control;4. in the case of companies whose shares are listed on a stock exchange, the remuneration report complies with the statutory rules and the articles of association. The external auditor takes account of the internal system of control when carrying out the audit and in determining the extent of the audit. The management of the board of directors is not the subject matter of the audit carried out by the external auditor. Inserted 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 controllescha, sche:1. il quint annual ed eventualmain il quint dal concern correspundan a las prescripziuns legalas, als statuts ed a las reglas tschernidas;2. la proposta dal cussegl d’administraziun a la radunanza generala davart l’utilisaziun dal gudogn che resulta tras la bilantscha correspunda a las prescripziuns ed als statuts;3. igl exista in sistem da controlla intern;4. il rapport d’indemnisaziun da societads cun aczias quotadas ad ina bursa correspunda a las prescripziuns legalas ed als statuts. Faschond la controlla e fixond la dimensiun da quella, resguarda il post da revisiun il sistem da controlla intern. La gestiun dal cussegl d’administraziun n’è betg object da la controlla dal post da revisiun. Integrà tras 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).