Federal Act on the Swiss Financial Market Supervisory Authority

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


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Art. 25 Duties of the audited supervised persons and entities

1Where an audit com­pany is ap­poin­ted or if FINMA ap­points an audit agent, the su­per­vised per­sons and en­tit­ies must provide them with all in­form­a­tion and doc­u­ments that are re­quired to carry out their tasks.

2The su­per­vised per­son or en­tity must no­ti­fy FINMA of its choice of audit com­pany.


1 Amended by An­nex No 8 of the FA of 20 June 2014 (Con­sol­id­a­tion of Over­sight through Audit Com­pan­ies), in force since 1. Jan. 2015 (AS 2014 4073; BBl 2013 6857).

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