{'rm': 'Las societads che han l’obligaziun da far ina revisiun limitada ston designar sco post da revisiun in revisur admess tenor las prescripziuns da la Lescha federala dals 16 da december 2005 davart la surveglianza da la revisiun.', 'en': 'Companies that are required to have a limited audit must appoint as external auditor a licensed auditor in terms of the Auditor Oversight Act of 16 December 2005.'}