220
ORCO
CH
CH
Art. 729b 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; IV. Revisione limitata; 2. Attribuzioni dell’ufficio di revisione; b. Relazione di revisione
Art. 729b CO
L’ufficio di revisione presenta all’assemblea generale una relazione riassuntiva scritta sul risultato della revisione. La relazione contiene: 1. un cenno alla natura limitata della revisione; 2. un parere sul risultato della verifica; 3. indicazioni sull’indipendenza e, se del caso, sulla partecipazione all’attività contabile e su altri servizi forniti per la società da verificare; 4. indicazioni sulla persona che ha diretto la revisione e sulle sue capacità professionali.
La relazione deve essere firmata dalla persona che ha diretto la revisione.
Decisioni giudiziarie che applicano questa disposizione (14)
B-3664/2025 (Art. 729b OR)
Auditor's Suspension Reduced to Reprimand Due to Corrective Measures and Factual Errors
The applicant violated this provision by failing to issue a report due to not receiving the necessary documents for the audit.
B-6227/2016 (art. 729b cpv. 1 n. 1 CO)
Auditor License Revocation Reduced Due to Disproportionate Sanction
Cited as a requirement for a limited audit report to explicitly indicate the limited nature of the audit.
AbR.2000.01.Nr.28 · ow (Art. 729b Abs. 2 OR)
Director's Appeal Dismissed for Lack of Standing and Merits
Cited as the legal basis allowing the audit firm to notify the court of obvious over-indebtedness if the Board of Directors fails to do so.
CCP.2010.136 · ne (Art. 729b al. 2 CO)
Appeal Regarding Fraudulent Bankruptcy Offenses and Auditor Liability
Cited in the reasoning establishing the duty of the auditor (L.) to notify the judge in case of manifest over-indebtedness, which is relevant to the grounds for admission of Y.'s appeal.
CCP.2011.1 · ne (Art. 729b al. 2 CO)
Administrator's Appeal on Preferential Treatment and Creditor's Appeal on Auditor's Acquittal
Cited in the context of L.'s potential liability under Art. 165 CP for failing to notify the judge of manifest over-indebtedness.
ZB 2004 8 · gr (Art. 729b Abs. 1 OR)
Appeal Dismissed: Request for Clarification Deemed Impermissible Challenge to Merits of Partial Judgment
Cited in the reasoning to establish a point of contention regarding the violation of reporting duties by the auditing body.
14.2003.8 · ti (art. 729b cpv. 2 CO)
Creditor Bankruptcy Initiation Without Advance Fees Upon Auditor's Notification
Cited as the basis for the appeal regarding the notification made by the auditing office concerning the company's over-indebtedness.
31.2001.33 · ti (art. 729b cpv. 2 CO)
Director Liability for Unpaid Social Security Contributions Following Bankruptcy
This provision regarding the auditor's duty to inform the board was cited in the reasoning, but not explicitly in the dispositive orders.
12.2001.116 · ti (art. 729b cpv. 2 CO)
Actor v. Former Administrators and Auditors for Insolvency-Related Damages
The court found the appellant (the audit office) liable for violating this provision by failing to notify the judge of the company's insolvency.
12.2000.14 · ti (art. 729b cpv. 2 CO)
Administrator and Auditor Liability in Bankruptcy Insolvency Notification Case
Cited in relation to the auditor's duty to notify the judge when the board of directors fails to do so, which was a basis for the auditor's liability.
14.2000.26 · ti (art. 729b CO)
Bankruptcy Declaration Upheld Due to Insolvency and Unfulfilled Obligations
Cited as the legal basis concerning the auditor's duty to notify the judge in case of manifest over-indebtedness when the board fails to act.
12.2001.116 · ti (art. 729b cpv. 2 CO)
Auditor and Administrator Liability for Bankruptcy Deficit
Cited as the provision whose violation (failure to notify the judge of insolvency) led to the auditor's liability.
14.2003.8 · ti (art. 729b cpv. 2 CO)
Audit Office Insolvency Application Fee Requirement Following Debt Surplus Notice
Cited in the preamble to the orders as a substantive legal basis relevant to the decision regarding the notification of overindebtedness.
31.2001.33 · ti (art. 729b cpv. 2 CO)
Compensation Fund v. Company Administrator Liability for Unpaid Contributions
Mentioned in the reasoning concerning the duties of the auditor, which was relevant to the defendant's attempt to shift liability, although no explicit order was made regarding the auditor's liability.