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)


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Art. 80 Audit report

(Art. 52 para. 1 and 53 Fin­IA)

1The audit firm shall send its audit re­port:

a.
to the su­per­vis­ory or­gan­isa­tion for sub­mis­sion to FINMA in the case of Art­icle 52 para­graph 1 let­ter a Fin­IA;
b.
to FINMA in the case of Art­icle 52 para­graph 1 let­ters b–e Fin­IA.

2It shall provide a copy to the branch man­ager re­spons­ible.

3The branch will send the copy of the audit re­port to the unit of the for­eign fin­an­cial in­sti­tu­tion which is re­spons­ible for the busi­ness activ­it­ies of the branch.

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