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ORCO
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CH
Art. 729 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; IV. Eingeschränkte Revision; 1. Unabhängigkeit der Revisionsstelle
Art. 729 OR
Die Revisionsstelle muss unabhängig sein und sich ihr Prüfungsurteil objektiv bilden. Die Unabhängigkeit darf weder tatsächlich noch dem Anschein nach beeinträchtigt sein.
Das Mitwirken bei der Buchführung und das Erbringen anderer Dienstleistungen für die zu prüfende Gesellschaft sind zulässig. Sofern das Risiko der Überprüfung eigener Arbeiten entsteht, muss durch geeignete organisatorische und personelle Massnahmen eine verlässliche Prüfung sichergestellt werden.
Gerichtsentscheide zu dieser Bestimmung (14)
B-7322/2025 (Art. 729 Abs. 1 OR)
Auditor's License Suspended for Independence Rule Violations
General clause regarding independence for limited audits, found to be violated by maintaining an appearance of lack of independence.
B-3972/2016 (Art. 729 Abs. 1 i.V.m. Art. 728 Abs. 2 Ziff. 3 OR)
Auditor License Suspension Reduced on Appeal
The court found that the appellant violated these provisions regarding independence requirements multiple times.
B-4117/2015 (Art. 729 CO)
Auditor's License Revoked for Lack of Independence
Defines the independence requirements for auditors in restricted audits.
B-6791/2015 (Art. 5 cpv. 1 lett. a in relazione con l'art. 17 cpv. 1 LSR e gli art. 728 e 729 CO)
Auditor License Revoked for Three Years Due to Lack of Independence
Grounds for revoking the auditor's license due to lack of independence and reputation.
B-2632/2014 (Art. 729 Abs. 1 OR)
Auditor License Revocation for Independence Violations
Cited as containing the same independence requirements for limited audits as for ordinary audits.
B-4868/2014 (Art. 729 Abs. 1 OR)
Accountant's License Revoked for Independence Rule Violations
Cited as the legal basis for the violation of independence in the case of a limited audit.
B-1826/2013 (Art. 729 OR)
Auditor Suspended for Independence Violations
Cited regarding the independence of the auditing body for companies subject to restricted audits.
B-4251/2012 (Art. 728 et 729 CO)
Auditor's License Suspension for Independence Violations
Cited as the legal provisions on ordinary and limited audits that include the duty of independence.
B-4251/2012 (Art. 729 al. 1 CO)
Auditor's License Suspension for Independence Violations
Cited regarding the duty of the audit firm to be independent and form its opinion objectively in the case of limited audit.
B-4251/2012 (Art. 729 al. 2 CO)
Auditor's License Suspension for Independence Violations
Cited to state that, apart from specific reliefs, the requirements for independence for limited audits are the same as for ordinary audits.
B-4465/2010 (art. 729 CO)
Auditor Approval Denied Due to Breach of Trust Conviction and Significant Debt
States that companies subject to a restricted audit are in principle subject to the same requirements regarding independence as those subject to ordinary audit.
B-1355/2011 (Art. 729 OR)
Auditor's License Revocation Upheld for Independence Violations
Establishes that companies subject to limited audits are generally subject to the same independence requirements.
FI.2009.0021 · vd (art. 729 al. 1 CO)
Tax Assessment Appeal for Real Estate Transactions (1997-2002)
Cited in the reasoning concerning the auditor's report proposal, which was relevant to rejecting the request to retroactively modify accounts.
31.2000.61 · ti (art. 729 b cpv. 2 CO)
Cantonal Insurance Court v. Former Director Liability for Unpaid Social Contributions
Cited in the reasoning to support the argument regarding the auditor's duty to report insolvency, relevant to addressing the defence's claims.