The association must submit its accounts to a full audit by external auditors if two of the following figures are exceeded in two successive business years:
total assets of CHF 10 million;
turnover of CHF 20 million;
average annual total of 50 full-time staff.
The association must submit its accounts to a limited audit by external auditors if a member with personal liability or an obligation to provide further capital so requests.
The provisions of the Code of Obligations1on external auditors for companies applymutatis mutandis .
In all other cases the articles of association and the general meeting2are free to make such auditing arrangements as they deem fit.