Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/38267

This text was translated from EN into Rumantsch Grischun.

Portfolio managers and trustees must appoint an audit firm in accordance with Article 43k paragraph 1 FINMASA to perform an annual audit, provided that this audit is not conducted by the respective supervisory organisation itself. The supervisory organisation may increase the audit frequency to a maximum of four years taking account of the activity of those supervised and the associated risks. In the years without a periodic audit, portfolio managers and trustees shall submit to the supervisory organisation a report on their business activity's compliance with the legislative provisions. This report may be delivered in a standardised format. SR 956.1

Ils administraturs da facultad ed ils trustees ston incumbensar ina societad d’audit tenor l’artitgel 43k alinea 1 LFINMA cun ina verificaziun annuala, uschenavant che questa verificaziun na vegn betg fatga da l’organisaziun da surveglianza respectiva sezza. L’organisaziun da surveglianza po extender la periodicitad da la verificaziun a maximalmain 4 onns, resguardond l’activitad dals survegliads e las ristgas ch’èn colliadas cun quai. Ils onns, durant ils quals i na vegn fatga nagina verificaziun periodica, furneschan ils administraturs da facultad ed ils trustees in rapport a l’organisaziun da surveglianza davart il fatg che lur activitad commerziala correspundia a las prescripziuns legalas. Quest rapport po vegnir furnì en ina furma standardisada. SR 956.1