Federal Act
on the Swiss Financial Market Supervisory Authority
(Financial Market Supervision Act, FINMASA)


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Art. 25 Duties of the audited supervised persons and entities 59

1 Where 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.

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

59 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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