1 Nell’ambito della vigilanza ai sensi della presente legge e delle leggi sui mercati finanziari, la FINMA tratta dati personali, compresi dati personali degni di particolare protezione e profili della personalità. Essa disciplina i dettagli.
2 La FINMA tiene un elenco degli assoggettati alla vigilanza. L’elenco è accessibile in forma elettronica al pubblico.
1 In accordance with the financial market acts (Art. 1 para. 1), FINMA carries out the audit either itself or arranges for it to be carried out:
2 The audit relates in particular to the risks that supervised persons and entities may pass on to creditors, investors, insured persons or to the proper function of the financial markets. Duplication of auditing work must be avoided as far as possible.
3 Article 730b paragraph 2 of the Code of Obligations46 applies by analogy to the preservation of confidentiality by audit companies.
4 In relation to audits under paragraph 1 letter a, the Federal Council regulates the main aspects of the content and conduct of the audit and the form of the report. It may authorise FINMA to issue implementing provisions on technical matters.
5 The supervised persons and entities bear the costs of the audit.
44 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).
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.