Federal Act
on Collective Investment Schemes
(Collective Investment Schemes Act, CISA)

of 23 June 2006 (Status as of 1 January 2023)


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Art. 130 Duty to provide information 159

1 The 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.

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

159 Amended by An­nex No 14 of the Fin­an­cial Mar­ket Su­per­vi­sion Act of 22 June 2007, in force since 1 Jan. 2009 (AS 2008 52075205; BBl 2006 2829).

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