1 Portfolio managers and trustees must appoint an audit firm in accordance with Article 43k paragraph 1 FINMASA26 to perform an annual audit, provided that this audit is not conducted by the respective supervisory organisation itself.
2 The supervisory organisation may increase the audit frequency to a maximum of four years taking account of the activity of those supervised and the associated risks.
3 In the years without a periodic audit, portfolio managers and trustees shall submit to the supervisory organisation a report on their business activity's compliance with the legislative provisions. This report may be delivered in a standardised format.
1 Ils administraturs da facultad ed ils trustees ston incumbensar ina societad d’audit tenor l’artitgel 43k alinea 1 LFINMA26 cun ina verificaziun annuala, uschenavant che questa verificaziun na vegn betg fatga da l’organisaziun da surveglianza respectiva sezza.
2 L’organisaziun da surveglianza po extender la periodicitad da la verificaziun a maximalmain 4 onns, resguardond l’activitad dals survegliads e las ristgas ch’èn colliadas cun quai.
3 Ils onns, durant ils quals i na vegn fatga nagina verificaziun periodica, furneschan ils administraturs da facultad ed ils trustees in rapport a l’organisaziun da surveglianza davart il fatg che lur activitad commerziala correspundia a las prescripziuns legalas. Quest rapport po vegnir furnì en ina furma standardisada.
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.