Internal Law 9 Economy - Technical cooperation 95 Credit
Diritto nazionale 9 Economia - Cooperazione tecnica 95 Credito

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

956.1 Legge federale del 22 giugno 2007 concernente l'Autorità federale di vigilanza sui mercati finanziari (Legge sulla vigilanza dei mercati finanziari, 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 Trattamento dei dati ed elenco pubblico

1 Nell’ambito della vigilanza ai sensi della presente legge e delle leggi sui mercati finanziari, la FINMA tratta dati personali, compresi dati personali degni di particolare protezione e profili della personalità. Essa disciplina i dettagli.

2 La FINMA tiene un elenco degli assoggettati alla vigilanza. L’elenco è accessibile in forma elettronica al pubblico.

 

This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Il presente documento non è una pubblicazione ufficiale. Fa unicamente fede la pubblicazione della Cancelleria federale. Ordinanza sulle pubblicazioni ufficiali, OPubl.