Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/15945

This text was translated from EN into Rumantsch Grischun.

If the external auditor finds that there have been infringements of the law, the articles of association or the organisational regulations, it shall give notice of this to the board of directors in writing. In addition, it informs the general meeting of any infringements of the law or the articles of association, if:1. these are material; or2. the board of directors fails to take any appropriate measures on the basis of written notice given by the external auditor. If the company is clearly overindebted and the board of directors fails to notify the court of this, then the external auditor will notify the court.

Sch’il post da revisiun constatescha cuntravenziuns cunter la lescha, cunter ils statuts u cunter il reglament d’organisaziun, annunzia el quai en scrit al cussegl d’administraziun. Plinavant infurmescha el la radunanza generala davart cuntravenziuns cunter la lescha u cunter ils statuts, sche:1. quellas èn grevas; u2. sch’il cussegl d’administraziun na prenda naginas mesiras adequatas sin basa da l’annunzia ch’il post da revisiun ha fatg en scrit. Sche la societad è evidentamain indebitada e sch’il cussegl d’administraziun tralascha d’annunziar quai, infurmescha il post da revisiun la dretgira.