Commentaries: Art. 728b

The external auditor provides the board of directors with a comprehensive report with conclusions on the financial reporting, the internal system of control as well as the conduct and the result of the audit.
The external auditor provides the general meeting with a summary report in writing on the result of the audit. This report contains:
1. an assessment on the result of the audit;
2. information on independence;
3. information on the person who managed the audit and on his specialist qualifications;
4. a recommendation on whether the annual accounts and the consolidated accounts should be approved or rejected with or without qualification.
Both reports must be signed by the person who managed the audit.