Federal Act
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Art. 9a Requirements for the licence for audits under the financial market acts 16
1 An audit firm shall be licensed as an audit company for regulatory audits in accordance with Article 2 letter a number 2 if it:
2 A person is licensed to lead audits in accordance with Article 2 letter a number 2 (lead auditor) if the person:
3 For licensing in accordance with paragraph 2 letter a, technical experience deviating from Article 4 paragraph 4 but deriving from audits in accordance with Article 24 paragraph 1 letters a and b FINMASA may also be credited. 4 ...18 4bis The Federal Council may provide for simplified requirements for licensing audit companies and lead auditors for the auditing of persons under Article 1b of the Banking Act of 8 November 193419.20 5 ...21 16 Inserted by No I of the FA of 20 June 2014 (Bundling of Audit Oversight), in force since 1 Jan. 2015 (AS 2014 4073; BBl 2013 6857). 18 Repealed by Annex No II 3 of the Financial Institutions Act of 15 June 2018, with effect from 1 Jan. 2020 (AS 2018 5247, 2019 4631; BBl 2015 8901). 20 Inserted by Annex No II 3 of the Financial Institutions Act of 15 June 2018, in force since 1 Jan. 2019 (AS 2018 5247; BBl 2015 8901) 21 Repealed by Annex No II 3 of the Financial Institutions Act of 15 June 2018, with effect from 1 Jan. 2020 (AS 2018 5247, 2019 4631; BBl 2015 8901). |