Aims to establish an "Expert Commission for Recommendations on Accounting" of up to 30 people and ensure that this expert commission always includes personalities from the economy, auditing and accounting, employer and employee organizations, universities, the public sector and other circles interested in accounting in an appropriate composition. The expert commission is tasked with developing recommendations on accounting that take into account Swiss conditions and show companies feasible ways. These recommendations are intended to contribute to harmonizing accounting in Switzerland, improving comparability and generally increasing the quality of accounting in Switzerland. The expert commission can also take a position on generally interesting individual questions. The dissemination of the recommendations is to be promoted and their application and examination by the auditing bodies is to contribute to increasing the acceptance of the annual accounts of Swiss companies abroad.