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


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Art. 43 Cross-border audits

1 In or­der to im­ple­ment the fin­an­cial mar­ket acts, FINMA may it­self carry out dir­ect audits of su­per­vised per­sons and en­tit­ies abroad or have such audits car­ried out by audit agents.85

2 It may per­mit for­eign fin­an­cial mar­ket su­per­vis­ory au­thor­it­ies to carry out dir­ect audits of su­per­vised parties provided:

a.
these au­thor­it­ies are re­spons­ible for the su­per­vi­sion of the audited su­per­vised party as part of home coun­try su­per­vi­sion or are re­spons­ible for su­per­vising the activ­ity of the audited su­per­vised party in their ter­rit­ory; and
b.
the con­di­tions for ad­min­is­trat­ive as­sist­ance set out in Art­icle 42 para­graph 2 are ful­filled.86

3 In­form­a­tion may be col­lec­ted through cross-bor­der dir­ect audits only if it is re­quired for the su­per­vis­ory activ­ity of the for­eign fin­an­cial mar­ket su­per­vis­ory au­thor­ity. This in­cludes in par­tic­u­lar in­form­a­tion on wheth­er an in­sti­tu­tion throughout its group struc­ture:

a.
is ap­pro­pri­ately or­gan­ised;
b.
re­cords, lim­its and mon­it­ors in an ap­pro­pri­ate man­ner the risks in­her­ent in its busi­ness op­er­a­tions;
c.
is man­aged by per­sons who guar­an­tee prop­er busi­ness con­duct;
d.
ful­fils the own funds and risk di­ver­si­fic­a­tion reg­u­la­tions on a con­sol­id­ated basis; and
e.
prop­erly com­plies with its re­port­ing du­ties vis-à-vis the su­per­vis­ory au­thor­it­ies.87

3bis If dur­ing dir­ect audits in Switzer­land for­eign fin­an­cial mar­ket su­per­vis­ory au­thor­it­ies wish to con­sult in­form­a­tion linked dir­ectly or in­dir­ectly to the as­set man­age­ment, se­cur­it­ies trad­ing or de­pos­it busi­ness for in­di­vidu­al cli­ents, FINMA shall col­lect this in­form­a­tion it­self and trans­mit it to the re­quest­ing au­thor­it­ies. The same ap­plies to in­form­a­tion which dir­ectly or in­dir­ectly relates to in­di­vidu­al in­vestors in col­lect­ive in­vest­ment schemes. Art­icle 42a ap­plies.88

3ter FINMA may, for the pur­poses de­tailed in para­graph 3, al­low the for­eign fin­an­cial mar­ket su­per­vis­ory au­thor­ity which is re­spons­ible for the con­sol­id­ated su­per­vi­sion of the audited su­per­vised party to con­sult a lim­ited num­ber of in­di­vidu­al cli­ent dossiers. The dossiers must be se­lec­ted ran­domly on the basis of pre­defined cri­ter­ia.89

4 FINMA may ac­com­pany the for­eign au­thor­it­ies re­spons­ible for fin­an­cial mar­ket su­per­vi­sion on their dir­ect audits in Switzer­land or ar­range for them to be ac­com­pan­ied by an audit com­pany or an audit agent. The su­per­vised per­sons and en­tit­ies con­cerned may re­quest such ac­com­pani­ment.90

5 Es­tab­lish­ments or­gan­ised un­der Swiss law must provide the for­eign fin­an­cial mar­ket su­per­vis­ory au­thor­it­ies and FINMA with the in­form­a­tion re­quired to carry out the dir­ect audits or the in­form­a­tion that FINMA re­quires to provide the ad­min­is­trat­ive as­sist­ance, and must per­mit the in­spec­tion of their books.

6 Es­tab­lish­ments are defined as:

a.
sub­si­di­ar­ies, branch of­fices and rep­res­ent­at­ive of­fices of su­per­vised per­sons and en­tit­ies or of for­eign in­sti­tu­tions; and
b.
oth­er com­pan­ies, provided their activ­ity is in­cluded by a fin­an­cial mar­ket su­per­vis­ory au­thor­ity in the con­sol­id­ated su­per­vi­sion.

85 Amended by An­nex No 13 of the Fin­an­cial Mar­ket In­fra­struc­ture Act of 19 June 2015, in force since 1 Jan. 2016 (AS 2015 5339; BBl 2014 7483).

86 Amended by An­nex No 13 of the Fin­an­cial Mar­ket In­fra­struc­ture Act of 19 June 2015, in force since 1 Jan. 2016 (AS 2015 5339; BBl 2014 7483).

87 Amended by An­nex No 13 of the Fin­an­cial Mar­ket In­fra­struc­ture Act of 19 June 2015, in force since 1 Jan. 2016 (AS 2015 5339; BBl 2014 7483).

88 In­ser­ted by An­nex No 13 of the Fin­an­cial Mar­ket In­fra­struc­ture Act of 19 June 2015, in force since 1 Jan. 2016 (AS 2015 5339; BBl 2014 7483).

89 In­ser­ted by An­nex No 13 of the Fin­an­cial Mar­ket In­fra­struc­ture Act of 19 June 2015, in force since 1 Jan. 2016 (AS 2015 5339; BBl 2014 7483).

90 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).

BGE

142 IV 207 (1B_249/2015) from 30. Mai 2016
Regeste: Art. 6 Ziff. 1 EMRK; Art. 14 Ziff. 3 lit. g UNO-Pakt II; Art. 113 Abs. 1, Art. 170 Abs. 1, Art. 171, Art. 197 Abs. 1 lit. c und d, Art. 248 Abs. 1, Art. 264 Abs. 1 und Art. 265 Abs. 4 StPO; Art. 7 Abs. 2 GwG; Art. 47 BankG. Strafprozessualer "nemo tenetur"-Grundsatz. Entsiegelung eines sichergestellten bankinternen Memorandums, welches zuvor Gegenstand eines bankenaufsichtsrechtlichen Vorabklärungs- bzw. Auskunftsverfahrens gebildet hat. Untersuchungsrelevanz der versiegelten Unterlage und Verhältnismässigkeit der Entsiegelung (E. 7). Tragweite des Verbots des Selbstbelastungszwangs bei einer beschuldigten Bank. Gesetzliche Aufgabenverteilung und Koordination zwischen der FINMA und der Bundesanwaltschaft bei angezeigten Geldwäschereiverdachtsfällen. Die fragliche bankinterne Unterlage wurde aufgrund eines nicht strafbewehrten Auskunftsbegehrens der FINMA erstellt. Der "nemo tenetur"-Grundsatz steht insofern einer gesetzeskonformen strafprozessualen Sicherstellung einer Kopie der Unterlage bei der beschuldigten Bank nicht entgegen (E. 8). Die von der beschuldigten Bank angerufenen Geheimnisschutzinteressen bilden hier (auch im Lichte der gesetzlichen Selbstbelastungsprivilegien) ebenfalls kein Entsiegelungshindernis (E. 9-12).

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