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. 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 Principio

1 L’organismo di vigilanza informa periodicamente la FINMA sulla sua attività di vigilanza.

2 La FINMA verifica se l’organismo di vigilanza adempie i requisiti di cui al capitolo 2 del presente titolo e se esercita i suoi compiti di vigilanza.

3 L’organismo di vigilanza fornisce alla FINMA tutte le informazioni e i documenti necessari a quest’ultima per eseguire la vigilanza sugli organismi di vigilanza.

 

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.