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Article NO. Content

Title:

Expert Opinion Issuance Guidelines  CH

Amended Date: 2023.04.24 
Article 25     The text shall include:
  1. name and address of the expert’s institution;
  2. name of the principal;
  3. contents of the engagement, including the purposes and uses of the opinion, and laws and regulations and article numbers on which the opinion is based;
  4. basics of the object under review;
  5. disclosures made in accordance with Articles 26 to 29 on the basis on which it applies to the issuance of the opinion.