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. 43k Auditing

1 The supervisory organisation may carry out the audit of its supervised persons and entities itself or arrange for it to be carried out by an audit company that:

a.
is licensed as an auditor by the Federal Audit Oversight Authority in accordance with Article 6 of the Auditor Oversight Act of 16 December 200588;
b.
is adequately organised for this audit; and
c.
does not perform any other activity requiring authorisation under the financial market acts.

2 For audits conducted by an audit company in accordance with paragraph 1, a lead auditor must be appointed who:

a.
is licensed by the Federal Audit Oversight Authority as an auditor in accordance with Article 5 of the Audit Oversight Act;
b.
possesses the required specialist knowledge and practical experience to conduct the audit in accordance with paragraph 1.

3 Articles 24 paragraphs 2–5 and 24a–28a apply by analogy.

4 If so ordered by the supervisory organisation, the supervised persons and entities must make an advance payment to cover costs.

88 SR 221.302

Art. 43h Principes

1 L’organisme de surveillance informe régulièrement la FINMA sur son activité de surveillance.

2 La FINMA vérifie si l’organisme de surveillance respecte les exigences du chapitre 2 du présent titre et assume ses tâches de surveillance.

3 L’organisme de surveillance doit fournir à la FINMA tous les renseignements et documents dont celle-ci a besoin pour exercer son activité de surveillance sur l’organisme de surveillance.

 

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.