49 Abrogé par l’annexe ch. 8 de la LF du 20 juin 2014 (Concentration de la surveillance des entreprises de révision et des sociétés d’audit), avec effet au 1er janv. 2015 (RO 2014 4073; FF 2013 6147).
1 The audit company provides FINMA with a report on its audits. The audit company provides the supreme management body of the audited supervised person or entity with a copy of the report.50
2 If it identifies violations of supervisory provisions or other irregularities, it shall give the audited supervised person or entity an appropriate period to restore compliance with the law. If the period is not complied with, it informs FINMA.
3 In the case of serious violations of supervisory provisions or serious irregularities, the audit company notifies FINMA immediately.
50 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).
Ceci n’est pas une publication officielle. Seule la publication opérée par la Chancellerie fédérale fait foi. Ordonnance sur les publications officielles, OPubl.
This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.