Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/15973

This text was translated from EN into Rumantsch Grischun.

The external auditor shall be appointed for a period of one up to three financial years. Its term of office ends on the adoption of the annual accounts for the final year. Re-appointment is possible. In the case of an ordinary audit, the person who manages the audit may exercise his mandate for seven years at the most. He may only accept the same mandate again after an interruption of three years. If an external auditor resigns, it must notify the board of directors of the reasons; the board of directors informs the next general meeting of these reasons. The general meeting may only remove the external auditor for good cause. 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 vegn elegì per 1 fin 3 onns da gestiun. Ses uffizi finescha cun l’approvaziun da l’ultim quint annual. Ina reelecziun è pussaivla. En cas da la revisiun ordinaria dastga la persuna che maina la revisiun exequir quest mandat durant maximalmain 7 onns. Ella dastga surpigliar il medem mandat pir suenter ina interrupziun da 3 onns. Sch’in post da revisiun demissiunescha, sto el infurmar il cussegl d’administraziun davart ils motivs; quel communitgescha la demissiun a la proxima radunanza generala. La radunanza generala po revocar il post da revisiun mo per motivs impurtants. 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).