Drucken
Artikel, Notizen und Markierungen werden geladen... Bitte um etwas Geduld.

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.

Art. 47 Audit of annual financial statements

1Any per­son who wil­fully:

a.1
fails to have the an­nu­al fin­an­cial state­ments re­quired by the fin­an­cial mar­ket acts audited by a li­censed audit com­pany or to have an audit car­ried out that has been ordered by FINMA or a su­per­vis­ory or­gan­isa­tion;
b.
fails to ful­fil his or her ob­lig­a­tions vis-à-vis the audit com­pany or the agent,
is li­able to a cus­todi­al sen­tence of up to three years or to a mon­et­ary pen­alty.

2Where the of­fend­er acts through neg­li­gence, he or she is li­able to a fine of up to 250 000 francs.

3...2

1 Amended by An­nex No II 16 of the Fin­an­cial In­sti­tu­tions Act of 15 June 2018, in force since 1 Jan. 2020 (AS 2018 5247, 2019 4631; BBl 2015 8901).
2 Re­pealed by An­nex No 13 of the Fin­an­cial Mar­ket In­fra­struc­ture Act of 19 June 2015, with ef­fect from 1 Jan. 2016 (AS 2015 5339; BBl 2014 7483).