Federal Act on Financial Market Infrastructures and Market Conduct in Securities and Derivatives Trading

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Art. 84 Auditing

1Fin­an­cial mar­ket in­fra­struc­tures and fin­an­cial groups must in­struct an audit firm li­censed by the Fed­er­al Audit Over­sight Au­thor­ity in ac­cord­ance with Art­icle 9a para­graph 1 AOA1 to con­duct an audit in ac­cord­ance with Art­icle 24 of the FIN­MASA2.

2They must have their an­nu­al ac­counts, and if ap­plic­able their con­sol­id­ated ac­counts, audited by an audit firm sub­ject to state over­sight in ac­cord­ance with the or­din­ary audit­ing prin­ciples set out in the Code of Ob­lig­a­tions (CO)3.

3FINMA may audit fin­an­cial mar­ket in­fra­struc­tures dir­ectly.

1 SR 221.302
2 SR 956.1
3 SR 220

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