Internal Law 9 Economy - Technical cooperation 95 Credit
Droit interne 9 Économie - Coopération technique 95 Crédit

956.1 Federal Act of 22 June 2007 on the Swiss Financial Market Supervisory Authority (Financial Market Supervision Act, FINMASA)

956.1 Loi du 22 juin 2007 sur l'Autorité fédérale de surveillance des marchés financiers (Loi sur la surveillance des marchés financiers, LFINMA)

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Art. 24 Principle

1 In accordance with the financial market acts (Art. 1 para. 1), FINMA carries out the audit either itself or arranges for it to be carried out:

a.
by licensed audit companies appointed by the supervised persons and entities and der Federal Audit Oversight Authority under Article 9a des Auditor Oversight Act of 16 December 200545; or
b.
audit agents in accordance with Article 24a.

2 The audit relates in particular to the risks that supervised persons and entities may pass on to creditors, investors, insured persons or to the proper function of the financial markets. Duplication of auditing work must be avoided as far as possible.

3 Article 730b paragraph 2 of the Code of Obligations46 applies by analogy to the preservation of confidentiality by audit companies.

4 In relation to audits under paragraph 1 letter a, the Federal Council regulates the main aspects of the content and conduct of the audit and the form of the report. It may authorise FINMA to issue implementing provisions on technical matters.

5 The supervised persons and entities bear the costs of the audit.

44 Amended by Annex No 8 of the FA of 20 June 2014 (Consolidation of Oversight through Audit Companies), in force since 1. Jan. 2015 (AS 2014 4073; BBl 2013 6857).

45 SR 221.302

46 SR 220

Art. 23 Traitement des données et registre public

1 Dans le cadre de la surveillance prévue par la présente loi et les lois sur les marchés financiers, la FINMA traite des données personnelles, y compris des données sensibles et des profils de la personnalité. Elle règle les modalités.

2 Elle tient un registre des assujettis. Ce registre est accessible au public sous forme électronique.

 

This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Ceci n’est pas une publication officielle. Seule la publication opérée par la Chancellerie fédérale fait foi. Ordonnance sur les publications officielles, OPubl.