Art. 88

(Art. 61 para. 3 and 63 FinIA)

1. The audit firm shall verify whether the entities under its supervision specifically:
   1. satisfy the requirements of the FinIA;
   2. observe the duties pursuant to the AMLA¹;
   3. observe the duties pursuant to the FinSA²if it provides financial services in accordance with Article 3 letter c FinSA;
   4. observe the duties pursuant to the CISA³if they perform activities falling under the CISA.
2. Supervised entities for which the audit firm submits an annual risk analysis are exempted from the duty to report on their business activity's compliance in accordance with Article 63 paragraph 3 FinIA.