412.101VPETOFederal Council OrdinanceJan 1, 2004Original source
(Art. 60 VPETA)
The use of sums drawn from the VPET fund shall be checked on a regular basis.
Accounting-related matters for VPET funds declared mandatory by the Federal Council is subject to the provisions contained in Articles 957–964 of the Swiss Code of Obligations1.
The accounts of VPET funds declared mandatory by the Federal Council shall be audited by an independent auditing firm on a yearly basis. Auditor’s Reports shall be sent to SERI for information.