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# FINMA Collective Investment Schemes Ordinance

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- Created on Aug 13, 2026

## FINMA Collective Investment Schemes Ordinance

SR 951.312 — Ordinance of 27 August 2014 of the Swiss Financial Market Supervisory Authority on Collective Investment Schemes (FINMA Collective Investment Schemes Ordinance, CISO-FINMA).

[fedlex.data.admin.ch](https://fedlex.data.admin.ch/eli/cc/2014/707?utm_source=slatesource)

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force. English consolidation of 1 January 2021, which is also the date of the current binding text.

[fedlex.data.admin.ch](https://fedlex.data.admin.ch/eli/cc/2014/707?utm_source=slatesource)

## Preamble

The Swiss Financial Market Supervisory Authority (FINMA), based on Articles 55 paragraph 3, 56 paragraph 3, 71 paragraph 2, 91 and 128 paragraph 2 of the Collective Investment Schemes Act of 23 June 2006 (CISA), decrees:

SR 951.31

## Contents

1\. Collective Investment Schemes — 65 articles 2. Institutions — 9 articles 3. Accounting, Valuation, Financial Statements and Duty to Publish — 31 articles 4. Audits and Audit Reports — 8 articles 5. Final and Transitional Provisions — 3 articles

[Official text on Fedlex — consolidation of 1 January 2021](https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/2014/707/20210101/en/html/fedlex-data-admin-ch-eli-cc-2014-707-20210101-en-html-13.html?utm_source=slatesource)