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

955.0 Legge federale del 10 ottobre 1997 relativa alla lotta contro il riciclaggio di denaro e il finanziamento del terrorismo (Legge sul riciclaggio di denaro, LRD)

955.0 Federal Act of 10 October 1997 on Combating Money Laundering and Terrorist Financing in the Financial Sector (Anti-Money Laundering Act, AMLA)

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Art. 24 Riconoscimento

1 Sono riconosciute quali organismi di autodisciplina le organizzazioni che:

a.
dispongono di un regolamento conformemente all’articolo 25;
b.
vigilano affinché gli intermediari finanziari affiliati osservino gli obblighi disciplinati dal capitolo 2; e
c.
offrono la garanzia di un’attività ineccepibile e assicurano che le persone e le società di audit alle quali hanno affidato il controllo:149
1.
dispongano delle conoscenze professionali necessarie,
2.
offrano la garanzia di un’attività di controllo ineccepibile, e
3.
siano indipendenti dalla direzione e dall’amministrazione degli intermediari finanziari da controllare;
d.150
assicurano che le società di audit alle quali hanno affidato il controllo nonché gli auditor responsabili soddisfino i requisiti di cui all’articolo 24a.

2 Gli organismi di autodisciplina delle imprese di trasporto titolari di una concessione secondo la legge del 20 marzo 2009151 sul trasporto di viaggiatori devono essere indipendenti dalla direzione.152

149 Nuovo testo giusta l’all. n. II 15 della LF del 15 giu. 2018 sugli istituti finanziari, in vigore dal 1° gen. 2020 (RU 2018 5247, 2019 4631; FF 2015 7293).

150 Introdotta dall’all. n. 7 della L del 20 giu. 2014 (Concentrazione della sorveglianza sulle imprese di revisione e sulle società di audit) (RU 2014 4073; FF 2013 5901). Nuovo testo giusta l’all. n. II 15 della LF del 15 giu. 2018 sugli istituti finanziari, in vigore dal 1° gen. 2020 (RU 2018 5247, 2019 4631; FF 2015 7293).

151 RS 745.1

152 Nuovo testo giusta l’all. n. II 3 della LF del 17 dic. 2010 sull’organizzazione della Posta, in vigore dal 1° ott. 2012 (RU 2012 5043; FF 2009 4573).

Art. 24 Recognition

1 Organisations are recognised as self-regulatory organisations if they:

a.
have regulations in accordance with Article 25;
b.
supervise their affiliated financial intermediaries with regard to compliance with their duties in terms of Chapter 2; and
c.
provide the guarantee of irreproachable business conduct and ensure that the persons and audit firms they instruct to carry out inspections:150
1.
possess the required specialist knowledge,
2.
provide the required guarantees that inspections will be carried out properly, and
3.
are independent of the management and administration of financial intermediaries being inspected;
d.151
ensure that the audit firms they instruct to carry out inspections and lead auditors fulfil the requirements under Article 24a.

2 The self-regulatory organisations of the licensed transport undertakings under the Public Transport Act of 20 March 2009152 must be independent of their respective managements.153

Art. 24a154 Licensing of audit firms and lead auditors

1 The self-regulatory organisation shall grant the audit firms and lead auditors the necessary licence and supervise their activity.

2 The audit firm shall be licensed if:

a.
it is licensed as an auditor by the Federal Audit Oversight Authority in accordance with Article 6 of the Auditor Oversight Act of 16 December 2005155;
b.
it is adequately organised for this audit; and
c.
it does not perform any other activity requiring authorisation under the financial market acts in accordance with Article 1 paragraph 1 of the FINMASA156.

3 The lead auditor shall be licensed to lead audits in accordance with paragraph 1 if he or she:

a.
is licensed as an auditor by the Federal Audit Oversight Authority in accordance with Article 5 of the Auditor Oversight Act;
b.
has the necessary specialist knowledge and the necessary practical experience for performing audits in accordance with paragraph 1.

4 Article 17 of the Auditor Oversight Act applies by analogy to the self-regulatory organisation's withdrawal of the licence granted to audit firms and lead auditors in accordance with paragraph 1, as well as to its issuing of a reprimand.

150 Amended by Annex No II 15 of the Financial Institutions Act of 15 June 2018, in force since 1 Jan. 2020 (AS 2018 5247, 2019 4631; BBl 2015 8901).

151 Inserted by Annex No 7 of the FA of 20 June 2014 (Consolidation of Oversight of Audit Companies) (AS 2014 4073; BBl 2013 6857). Amended by Annex No II 15 of the Financial Institutions Act of 15 June 2018, in force since 1 Jan. 2020 (AS 2018 5247, 2019 4631; BBl 2015 8901).

152 SR 745.1

153 Amended by Annex No II 3 of the Postal Services Organisation Act of 17 Dec. 2010, in force since 1 Oct. 2012 (AS 2012 5043; BBl 2009 5265).

154 Inserted by Annex No II 15 of the Financial Institutions Act of 15 June 2018, in force since 1 Jan. 2020 (AS 2018 5247, 2019 4631; BBl 2015 8901).

155 SR 221.302

156 SR 956.1

 

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