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

Art. 28a Appointment and change of the audit company 64

1 Two dif­fer­ent audit com­pan­ies must be in­struc­ted for the audit un­der the li­cens­ing pro­ced­ure and the oth­er audits.

2 In jus­ti­fied cases, FINMA may re­quire the su­per­vised per­son or en­tity to change audit com­pany.

3 FINMA shall no­ti­fy the Fed­er­al Audit Over­sight Au­thor­ity be­fore or­der­ing a change un­der para­graph 2.

64 In­ser­ted 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).