The Federal Council has repealed the Federal Department of Finance's (FDF) Ordinance on Electronic Data and Information (ElDI-V) of 11th December 2009 with effect from 1st January 2018.

Swiss stock corporations with limited audit requirements may waive audits with shareholder consent through an "Opting-Out" mechanism. New regulations effective January 2025 restrict this waiver to future financial years only, prompting the Federal Commercial Registry Office to issue clarifying guidance on implementation procedures and timing requirements.

La présente contribution s'intéresse aux droits des entités auditées et des personnes physiques concernées par des audits de la Cour des comptes de Genève.

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