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


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Art. 27 Reporting and measures

1 The 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.61

2 If 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.

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

61 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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