FinIO-FINMA
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Art. 19 Separation of financial and regulatory audits
(Art. 5 para. 5 FINMA-PV) Audits shall be separated into a financial audit and a regulatory audit.
Art. 20 Financial audit
(Art. 5 para. 5 FINMA-PV) The annual financial audit of the fund management company and the managers of collective assets is governed by Articles 728–731a of the Code of Obligations (CO).
SR 220
Art. 21 Regulatory audit
(Art. 5 para. 5 FINMA-PV) The regulatory audit comprises examining the managers of collective assets’ and fund management companies’ compliance with the regulatory provisions applied under Article 2 paragraph 1 letters c and d FinIA including collective investment schemes.
Art. 22 Reports on the regulatory and financial audits
(Art. 5 para. 5 FINMA-PV) 1 The audit company shall produce: a. reports on the regulatory audit of the fund management companies and the managers of collective assets including collective investment schemes; b. audit reports on the annual accounts audit under Article 63 paragraph 1 letter b FinIA. 2 The audit reports on the fund management company shall also include the investment funds which it manages. 3 The body for governance, supervision and control must take note of the report on the regulatory audit and document its acknowledgement. 4 The provisions set out for regular audits under the CO apply mutatis mutandis to the report on the financial audit.
Para. 4 — SR 220