Federal Act on Collective Investment Schemes

¹The valu­ation ex­perts and real es­tate com­pan­ies be­long­ing to the col­lect­ive in vest­ment scheme shall provide the audit com­pany with full ac­cess to the ac­count­ing re­cords, the ac­count­ing vouch­ers, the re­cords and to the re­ports of the valu­ation ex­perts; moreover, they shall sup­ply them with all the in­form­a­tion needed to per­form the audit func­tion.

²The audit com­pany of the cus­todi­an bank and the audit com­pany of the oth­er li­censees co­oper­ate with each oth­er.