50 Abrogato dall’all. n. 8 della L del 20 giu. 2014 (Concentrazione della sorveglianza sulle imprese di revisione e sulle società di audit), con effetto dal 1° gen. 2015 (RU 2014 4073; FF 2013 5901).
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).
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.