Art. 24 Recognition

¹ Organisations are recognised as self-regulatory organisations if they:

a.

have regulations in accordance with Article 25;

b.

supervise their affiliated financial intermediaries with regard to compliance with their duties in terms of Chapter 2; and

c.

provide the guarantee of irreproachable business conduct and ensure that the persons and audit firms they instruct to carry out inspections:¹⁵⁰

1.: possess the required specialist knowledge,
2.: provide the required guarantees that inspections will be carried out properly, and
3.: are independent of the management and administration of financial intermediaries being inspected;

d.¹⁵¹

ensure that the audit firms they instruct to carry out inspections and lead auditors fulfil the requirements under Article 24a.

² The self-regulatory organisations of the licensed transport undertakings under the Public Transport Act of 20 March 2009¹⁵² must be independent of their respective managements.¹⁵³

Art. 24a¹⁵⁴ Licensing of audit firms and lead auditors

¹ The self-regulatory organisation shall grant the audit firms and lead auditors the necessary licence and supervise their activity.

² The audit firm shall be licensed if:

a.: it is licensed as an auditor by the Federal Audit Oversight Authority in accordance with Article 6 of the Auditor Oversight Act of 16 December 2005¹⁵⁵;
b.: it is adequately organised for this audit; and
c.: it does not perform any other activity requiring authorisation under the financial market acts in accordance with Article 1 paragraph 1 of the FINMASA¹⁵⁶.

³ The lead auditor shall be licensed to lead audits in accordance with paragraph 1 if he or she:

a.: is licensed as an auditor by the Federal Audit Oversight Authority in accordance with Article 5 of the Auditor Oversight Act;
b.: has the necessary specialist knowledge and the necessary practical experience for performing audits in accordance with paragraph 1.

⁴ Article 17 of the Auditor Oversight Act applies by analogy to the self-regulatory organisation's withdrawal of the licence granted to audit firms and lead auditors in accordance with paragraph 1, as well as to its issuing of a reprimand.

¹⁵⁰ Amended by Annex No II 15 of the Financial Institutions Act of 15 June 2018, in force since 1 Jan. 2020 (AS 2018 5247, 2019 4631; BBl 2015 8901).

¹⁵¹ Inserted by Annex No 7 of the FA of 20 June 2014 (Consolidation of Oversight of Audit Companies) (AS 2014 4073; BBl 2013 6857). Amended by Annex No II 15 of the Financial Institutions Act of 15 June 2018, in force since 1 Jan. 2020 (AS 2018 5247, 2019 4631; BBl 2015 8901).

¹⁵² SR 745.1

¹⁵³ Amended by Annex No II 3 of the Postal Services Organisation Act of 17 Dec. 2010, in force since 1 Oct. 2012 (AS 2012 5043; BBl 2009 5265).

¹⁵⁴ Inserted by Annex No II 15 of the Financial Institutions Act of 15 June 2018, in force since 1 Jan. 2020 (AS 2018 5247, 2019 4631; BBl 2015 8901).

¹⁵⁵ SR 221.302

¹⁵⁶ SR 956.1

Art. 24 Reconnaissance

¹ Les organismes d’autorégulation doivent satisfaire aux exigences suivantes pour être reconnus comme tels:

a.

disposer d’un règlement au sens de l’art. 25;

b.

veiller à ce que les intermédiaires financiers qui leur sont affiliés respectent les obligations définies au chap. 2;

c.

présenter toutes les garanties d’une activité irréprochable et s’assurer que les personnes et les sociétés d’audit chargées du contrôle:¹⁴⁹

1.: disposent des connaissances professionnelles requises,
2.: présentent toutes garanties quant à une activité de contrôle irréprochable,
3.: sont indépendantes de la direction et de l’administration des intermédiaires financiers qu’ils doivent contrôler;

d.¹⁵⁰

garantir que les sociétés d’audit chargées du contrôle ainsi que les auditeurs responsables remplissent les conditions énoncées à l’art. 24a.

² Les organismes d’autorégulation des entreprises de transport concessionnaires au sens de la loi du 20 mars 2009 sur le transport de voyageurs¹⁵¹ doivent être indépendants de la direction.¹⁵²

¹⁴⁹ Nouvelle teneur selon l’annexe ch. II 15 de la LF du 15 juin 2018 sur les établissements financiers, en vigueur depuis le 1^er janv. 2020 (RO 2018 5247, 2019 4631; FF 2015 8101).

¹⁵⁰ Introduite par l’annexe ch. 7 de la LF du 20 juin 2014 (Concentration de la surveillance des entreprises de révision et des sociétés d’audit (RO 2014 4073; FF 2013 6147). Nouvelle teneur selon l’annexe ch. II 15 de la LF du 15 juin 2018 sur les établissements financiers, en vigueur depuis le 1^er janv. 2020 (RO 2018 5247, 2019 4631; FF 2015 8101).

¹⁵¹ RS 745.1

¹⁵² Nouvelle teneur selon l’annexe ch. II 3 de la LF du 17 déc. 2010 sur l’organisation de la Poste, en vigueur depuis le 1^er oct. 2012 (RO 2012 5043; FF 2009 4731).

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