National Bank Ordinance (NBO)
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Art. 40
1 The audit companies shall check whether the statistical reporting obligations and the minimum reserve requirements are fulfilled and shall submit a separate report to the National Bank. 2 The audit shall, as a rule, be conducted at the same time as the audit specified in Article 24 of the Financial Market Supervision Act of 22 June 2007. Duplication should be avoided as far as possible. However, the report should be submitted to the National Bank no later than six months after the annual accounts have been drawn up.
Art. 40 — Amended by No I of the SNB O of 26 Nov. 2015, in force since 1 Jan. 2016 (AS 2015 5307). Para. 2 — SR 956.1