220 ORCO

CH

Art. 727 Bundesgesetz vom 30. März 1911 betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches (OR)

OR; Dritte Abteilung: Die Handelsgesellschaften und die Genossenschaft; Sechsundzwanzigster Titel: Die Aktiengesellschaft; Dritter Abschnitt: Organisation der Aktiengesellschaft; C. Revisionsstelle; I. Revisionspflicht; 1. Ordentliche Revision

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Art. 727 OR

Folgende Gesellschaften müssen ihre Jahresrechnung und gegebenenfalls ihre Konzernrechnung durch eine Revisionsstelle ordentlich prüfen lassen: 1. Publikumsgesellschaften; als solche gelten Gesellschaften, die: a. Beteiligungspapiere an einer Börse kotiert haben, b. Anleihensobligationen ausstehend haben, c. mindestens 20 Prozent der Aktiven oder des Umsatzes zur Konzernrechnung einer Gesellschaft nach Buchstabe a oder b beitragen; 2. Gesellschaften, die zwei der nachstehenden Grössen in zwei aufeinander folgenden Geschäftsjahren überschreiten: a. Bilanzsumme von 20 Millionen Franken, b. Umsatzerlös von 40 Millionen Franken, c. 250 Vollzeitstellen im Jahresdurchschnitt; 3. Gesellschaften, die zur Erstellung einer Konzernrechnung verpflichtet sind.

Erfolgt die Rechnungslegung nicht in Franken, so ist zur Festlegung der Werte gemäss Absatz 1 Ziffer 2 für die Bilanzsumme der Umrechnungskurs zum Bilanzstichtag und für den Umsatzerlös der Jahresdurchschnittskurs massgebend.

Eine ordentliche Revision muss auch dann vorgenommen werden, wenn Aktionäre, die zusammen mindestens 10 Prozent des Aktienkapitals vertreten, dies verlangen.

Verlangt das Gesetz keine ordentliche Revision der Jahresrechnung, so können die Statuten vorsehen oder kann die Generalversammlung beschliessen, dass die Jahresrechnung ordentlich geprüft wird.

← Art. 726 OR Bundesgesetz vom 30. März 1911 betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches (OR) Art. 727a OR →

Gerichtsentscheide zu dieser Bestimmung (25)

B-1546/2020 (Art. 727 OR)

Supervisory Authority's Refusal to Review Foundation's Exemption Request Deemed Reviewable Decision

Cited in the context of interpreting the conditions for ordinary audits for newly founded stock corporations.

ZKBER.2021.4 · so (Art. 727 ff. OR)

Company Dissolution Voided Upon Subsequent Auditor Appointment; Costs Assessed

Cited in the reasoning to define the mandated bodies (Auditing body) whose absence triggered the initial proceedings.

ZKBER.2020.23 · so (Art. 727 ff. OR)

Company Dissolution Overturned Upon Auditor Appointment

Cited in the reasoning section regarding the required bodies of an AG, although not explicitly used in the final orders (except as context for Art. 731b OR).

HG190043 · zh (Art. 727 Abs. 2 OR)

Shareholder Challenge to Annual Report and Profit Allocation Dismissed Due to Procedural Compliance and Shareholder Access

This provision was used to establish the plaintiff's right to request an ordinary audit, but it was later found that this did not lead to the application of additional requirements under Art. 961 OR.

HE190328 · zh (Art. 727 ff.OR)

Company Dissolution for Failure to Maintain Audit Body

Cited in the reasoning (Considerand 1) as one of the organizational defects, but not explicitly cited in the dispositive orders.

ZKBER.2018.78 · so (Art. 727 ff. OR)

Company Dissolution Overturned Due to Subsequent Audit Office Appointment

Cited as background law defining the required corporate bodies.

HE170178 · zh (Art. 727 ff.OR)

Zurich Court Orders Bankruptcy Liquidation for Statutory Non-Compliance

Cited in the reasoning as an example of a mandatory legal requirement whose breach led to the dissolution, but not explicitly cited in the dispositive.

HE160375 · zh (Art. 727 ff. OR)

Company Dissolution Due to Lack of Audit Committee and Registration

Cited as the legal basis for the organizational deficiency regarding the lack of a legally compliant audit committee.

HE150158 · zh (Art. 727 ff.OR)

Company Dissolution for Organizational Deficiencies

This provision is mentioned in the reasoning to explain the legal requirement for a statutory audit body, which was missing.

CACIV.2013.17 · ne (Art. 727 ss CO)

Shareholder Action to Convene General Meeting Due to Board Inaction

Cited in the reasoning when discussing the structure of the Code section on the organization of the company.

HE120159 · zh (Art. 727 ff.OR)

Canton v. Corporation: Dissolution for Organizational Deficiencies

Although cited in the reasoning section (Erwägung 1) as the cause of the organizational defect, it is not explicitly cited in the dispositive orders.

HE110966 · zh (Art. 727 ff. OR)

Company Dissolution Due to Organizational Deficiencies

This provision was cited in the reasoning as the legal basis for the requirement of a supervisory body, which was found to be deficient in the defendant.

HE110704 · zh (Art. 727 ff.OR)

Canton's Commercial Register Office v. Company (Dissolution and Liquidation for Organizational Defects)

Cited in the reasoning as an organizational deficiency leading to the final order, although not strictly the ground for the final order, it is listed as the reason for dissolution in the judgment body.

HE110617 · zh (Art. 727 ff.OR)

Cantonal Commercial Register Office v. Company (Organizational Defect and Audit Failure)

Although cited in the reasoning (Erwägung 1) as the standard for the organizational deficiency, it was not explicitly used in the final orders (dispositive).

B-6714/2010 (Art. 727 Abs. 1 Ziff. 2 OR)

Auditor Admission Granted Despite Minor Experience Deficit Due to Hardship Exception

Cited to establish that the applicant's work for a significant foundation involved audits comparable to those conducted by revision experts, even after thresholds were adjusted.