Although several legislative revisions are underway aimed at easing the documentation and archiving burdens of companies (see Report of the Federal Council of 27 September 2019), as regards the keeping and conservation of accounting books, the provisions of the art. 958f CO, i.e. the 10-year retention obligation, starting from the end of the accounting year. In particular, physical storage with an original signature is required for the management report and the audit report.
If it is true that accounting books and documents can also be kept on electronic media, it is also true that their usability within the ten-year term must be possible “at any time”, just as their “integrity” must be ensured, i.e. ” inalterability” (cf. OLC, Ordinance on trade books).
Physical archiving therefore remains the safest and for many also the most practical tool: this is why Arifida continues to make its services available to interested parties regarding the correct conservation and management of document assets, including collection, cataloguing, classification and filing of original paper documents.
The Arifida Archives Division deals with the outsourcing management of paper archives, guaranteeing a strategic and efficient service in compliance with the law and according to the fundamental requirements of security, privacy and timely availability of the deposited material.
We are at your disposal for any need, with large spaces intended exclusively for this purpose.
