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Ordinance
on Financial Institutions
(Financial Institutions Ordinance, FinIO)

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

of 6 November 2019 (Status as of 1 August 2021)

Art. 48 Internal documentation

(Art. 9 Fin­IA)

In­tern­al doc­u­ment­a­tion of the man­agers of col­lect­ive as­sets must al­low the audit firm and FINMA to form a re­li­able pic­ture of the busi­ness activ­it­ies.