Ordinance
on Financial Institutions
(Financial Institutions Ordinance, FinIO)

of 6 November 2019 (Status as of 26 August 2022)


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Art. 32 Accounting

(Art. 9, 22 and 23 Fin­IA)

1Port­fo­lio man­agers and trust­ees are sub­ject to the ac­count­ing reg­u­la­tions of the CO17. Art­icle 957 para­graphs 2 and 3 CO are not ap­plic­able.

2Where port­fo­lio man­agers and trust­ees are sub­ject to spe­cif­ic, more strin­gent ac­count­ing stand­ards, such stand­ards take pre­ced­ence.

17 SR 220

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