Internal Law 9 Economy - Technical cooperation 95 Credit
Dretg naziunal 9 Economia - Cooperaziun tecnica 95 Credits

954.1 Federal Act of 15 June 2018 on Financial Institutions (Financial Institutions Act, FinIA)

954.1 Lescha federala dals 15 da zercladur 2018 davart ils instituts da finanzas (Lescha davart ils instituts da finanzas, LIFin)

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Art. 63 Auditing of managers of collective assets, fund management companies, securities firms, financial groups and financial conglomerates

1 The managers of collective assets, fund management companies, securities firms, financial groups and financial conglomerates must:

a.
appoint an audit firm licensed by the FAOA under Article 9a paragraph 1 AOA27 to carry out an annual audit under Article 24 FINMASA28;
b.
have their annual accounts, and if applicable their consolidated accounts, audited by an audit company subject to state oversight in accordance with the ordinary auditing principles set out in the Swiss Code of Obligations29 (CO).

2 FINMA may establish an audit frequency of several years for the audit in accordance with paragraph 1 letter a taking account of the activity of those supervised and the associated risks.

3 In the years without a periodic audit, financial institutions in accordance with paragraph 1 shall submit a report to FINMA on their business activity's compliance with the legislative provisions. This report may be delivered in a standardised format.

4 The fund management company shall appoint the same audit firm for itself and for the investment funds it manages.

5 FINMA may itself conduct audits directly.

27 SR 221.302

28 SR 956.1

29 SR 220

Art. 63 Verificaziun dals administraturs da facultads collectivas, da las direcziuns da fonds, da las chasas da vaglias, da las gruppas da finanzas e dals conglomerats da finanzas

1 Ils administraturs da facultads collectivas, las direcziuns da fonds, las chasas da vaglias, las gruppas da finanzas ed ils conglomerats da finanzas ston:

a.
incumbensar ina societad d’audit admessa da la ASR tenor l’artitgel 9a alinea 1 LSR27 cun ina verificaziun annuala tenor l’artitgel 24 LFINMA28;
b.
laschar verifitgar lur quint annual ed eventualmain lur quint dal concern d’ina interpresa da revisiun, che stat sut la surveglianza dal stadi, e quai tenor ils princips da la revisiun ordinaria dal Dretg d’obligaziuns (DO)29.

2 Per la verificaziun tenor l’alinea 1 litera a po la FINMA prevair ina periodicitad da la verificaziun da plirs 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 instituts da finanzas tenor l’alinea 1 in rapport a la FINMA davart il fatg che lur activitad commerziala correspundia a las prescripziuns legalas. Quest rapport po vegnir furnì en ina furma standardisada.

4 La direcziun da fonds incumbensescha per sasezza e per ils fonds d’investiziun administrads dad ella la medema societad d’audit.

5 La FINMA po far sezza verificaziuns directas.

27 SR 221.302

28 SR 956.1

29 SR 220

 

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.