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\u00dcberwiesen - Transmis

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Nein. Der Bundesrat hat damals die Umwandlung in ein Postulat aus der Situation heraus beantragt, dass man die Unabh\u00e4ngigkeit nicht per se und allein regeln wollte, sondern wenn schon, dass man dann eine umfassende Regelung \u00fcber die Revisionsstelle macht. Wir hatten uns damals auch vorbehalten, auf diesen Entscheid zur\u00fcckzukommen, wenn sich die Entwicklung schneller oder anders ergibt. In der Zwischenzeit hat sich in den vergangenen Monaten auch gezeigt, dass eine Aufteilung in die verschiedenen Vorlagen Rechnungslegung und Revision Sinn macht. Wir werden Ihnen noch dieses Jahr eine Botschaft zur Revisionsstelle unterbreiten, allerdings nicht nur zu deren Unabh\u00e4ngigkeit, sondern zur ganzen Regelung der Revisionsstelle.

\n

In diesem Sinne opponiere ich - wie bereits im Nationalrat - der \u00dcberweisung als Motion nicht.

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Der Bundesrat beantragte seinerzeit im Nationalrat - und h\u00e4lt vermutlich daran fest -, die Motion in ein Postulat umzuwandeln.

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Suite aux scandales que vous connaissez, notamment aux Etats-Unis, mais dans une moindre mesure aussi dans notre pays si l'on se r\u00e9f\u00e8re \u00e0 l'affaire Swissair, la question de l'ind\u00e9pendance des organes de r\u00e9vision par rapport aux entreprises qu'ils r\u00e9visent, m\u00e9rite d'\u00eatre examin\u00e9e \u00e0 nouveau.

\n

La commission est d'avis qu'il faut transmettre la motion, d'autant plus que le D\u00e9partement f\u00e9d\u00e9ral de justice et police a d\u00e9j\u00e0 entrepris des travaux dans ce sens. Mme Metzler vous informera sur le d\u00e9p\u00f4t, je peux l'imaginer prochain, d'un message concernant la r\u00e9glementation des organes de r\u00e9vision.

\n

Certes, il peut y avoir des avantages \u00e0 ce que le r\u00e9viseur soit au courant de l'histoire, des potentialit\u00e9s de l'entreprise, et parfois les relations de proximit\u00e9 peuvent contribuer \u00e0 l'essor de l'entreprise. Toutefois, le renforcement de l'ind\u00e9pendance nous para\u00eet \u00eatre d\u00e9terminant du point de vue de l'int\u00e9r\u00eat public.

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Es liegt ein schriftlicher Bericht vor. Die Kommission beantragt einstimmig, die Motion zu \u00fcberweisen.

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