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. 27 Reporting and measures

1The audit com­pany provides FINMA with a re­port on its audits. The audit com­pany provides the su­preme man­age­ment body of the audited su­per­vised per­son or en­tity with a copy of the re­port.1

2If it iden­ti­fies vi­ol­a­tions of su­per­vis­ory pro­vi­sions or oth­er ir­reg­u­lar­it­ies, it shall give the audited su­per­vised per­son or en­tity an ap­pro­pri­ate peri­od to re­store com­pli­ance with the law. If the peri­od is not com­plied with, it in­forms FINMA.

3In the case of ser­i­ous vi­ol­a­tions of su­per­vis­ory pro­vi­sions or ser­i­ous ir­reg­u­lar­it­ies, the audit com­pany no­ti­fies FINMA im­me­di­ately.

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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