Art. 80

(Art. 52 para. 1 and 53 FinIA)

1. The audit firm shall send its audit report:
   1. to the supervisory organisation for submission to FINMA in the case of Article 52 paragraph 1 letter a FinIA;
   2. to FINMA in the case of Article 52 paragraph 1 letters b–e FinIA.
2. It shall provide a copy to the branch manager responsible.
3. The branch will send the copy of the audit report to the unit of the foreign financial institution which is responsible for the business activities of the branch.