220 ORCO

CH

Art. 727 Legge federale del 30 marzo 1911 di complemento del Codice civile svizzero (CO)

CO; Parte terza: Delle società commerciali e della società cooperativa ; Titolo ventesimosesto: Della società anonima ; Capo terzo: Organizzazione della società anonima; C. L’ufficio di revisione; I. Obbligo di revisione; 1. Revisione ordinaria

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Art. 727 CO

Le seguenti società fanno verificare mediante revisione ordinaria effettuata da un ufficio di revisione il loro conto annuale ed eventualmente il loro conto di gruppo: 1. società con azioni quotate in borsa; sono considerate tali le società: a. i cui titoli di partecipazione sono quotati in borsa, b. che sono debitrici di un prestito in obbligazioni, c. che contribuiscono almeno per il 20 per cento degli attivi o della cifra d’affari al conto di gruppo di una società secondo la lettera a o b; 2. società che oltrepassano, per due esercizi consecutivi, due dei valori seguenti: a. somma di bilancio di 20 milioni di franchi, b. cifra dʼaffari di 40 milioni di franchi, c. 250 posti di lavoro a tempo pieno in media annua; 3. società obbligate ad allestire un conto di gruppo.

Se i conti non sono redatti in franchi, la somma di bilancio e la cifra d’affari secondo il capoverso 1 numero 2 sono stabiliti rispettivamente in base al corso di conversione alla data di chiusura del bilancio e al corso medio annuale.

Si procede a una revisione ordinaria anche quando azionisti rappresentanti insieme almeno il 10 per cento del capitale azionario lo chiedono.

Se la legge non la esige, la revisione ordinaria del conto annuale può essere prevista nello statuto o decisa dall’assemblea generale.

← Art. 726 CO Legge federale del 30 marzo 1911 di complemento del Codice civile svizzero (CO) Art. 727a CO →

Decisioni giudiziarie che applicano questa disposizione (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.