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Auditors

The independent auditing body that verifies the accounts of the Union.

Mandate

The General Assembly elects one or two auditors (or an auditing body) for a one-year term. They examine the annual accounts and report to the Assembly. Board members may not act as auditors.

Process

  1. The Treasurer closes the accounts for the calendar year.
  2. The auditors review the books and supporting documents.
  3. They issue a written report with a recommendation to approve or reject the accounts.
  4. The Assembly votes on approval and discharge of the Board.
Reference layout in English based on standard Swiss-association practice. The binding records are the German originals held by the Union. Send the documents and I will align this page word-for-word.