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Ordinance
on Financial Institutions
(Financial Institutions Ordinance, FinIO)

of 6 November 2019 (Status as of 23 January 2023)

Art. 89 Cooperation between audit firms

(Art. 63 Fin­IA)

The audit firms of su­per­vised en­tit­ies which co­oper­ate in ac­cord­ance with Art­icle 14, 27 or 35 Fin­IA must them­selves co­oper­ate closely.