Decision
The Swiss Federal Supreme Court dismisses the appeal to the extent that it is admissible.
Accounting obligation
According to the Swiss Federal Supreme Court, anyone required to keep accounts must record entries continuously, systematically, completely and clearly. Accounting forms the basis for financial reporting; the obligation to keep accounts must be distinguished from the obligation to prepare financial statements.
Case
The appellant did not keep the accounts of B.________ SA for the year 2020, from 1 January 2020 until his resignation on 12 January 2021. The Swiss Federal Supreme Court confirms the conviction for disregarding the statutory accounting requirements.
Source
Swiss Federal Supreme Court, judgment 6B_322/2026 of 18 August 2026, published on 10 September 2026; considerations 6.2–6.3 and operative part no. 1.
AI labelling
AI-assisted translation draft from an official Italian primary source; the source section has not been shortened.