Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/15921

This text was translated from EN into Rumantsch Grischun.

If the requirements for an ordinary audit are not met, the company must have its annual accounts reviewed by an external auditor in a limited audit. With the consent of all the shareholders, a limited audit may be dispensed with if the company does not have more than ten full-time employees on annual average. The board of directors may request the shareholders in writing for their consent. It may set a period of at least 20 days for reply and give notice that failure to reply will be regarded as consent. If the shareholders have dispensed with a limited audit, this also applies for subsequent years. Any shareholder has however the right, at the latest 10 days before the general meeting, to request a limited audit. In such an event, the general meeting must appoint the external auditor. The board of directors shall amend the articles of association to the extent required and apply to the commercial register for the deletion or the registration of the external auditor.

Sche las premissas per ina revisiun ordinaria n’èn betg dadas, sto la societad laschar far in post da revisiun ina controlla limitada da ses quint annual. Cun il consentiment da tut ils acziunaris poi vegnir renunzià a la revisiun limitada, sche la societad n’ha betg dapli che 10 plazzas a temp cumplain en la media annuala. Il cussegl d’administraziun po dumandar il consentiment dals acziunaris en scrit. Per la resposta po el fixar in termin d’almain 20 dis e render attent che quai valia sco consentiment, sche la dumonda na vegnia betg respundida. Sch’ils acziunaris han renunzià ad ina revisiun limitada, vala questa renunzia er per ils onns suandants. Mintga acziunari ha dentant il dretg da pretender in revisiun limitada il pli tard 10 dis avant la radunanza generala. En quest cas sto la radunanza generala eleger il post da revisiun. Sche necessari adatta il cussegl d’administraziun ils statuts ed annunzia al register da commerzi l’extincziun u l’inscripziun dal post da revisiun.