955.01AMLOFederal Council OrdinanceJan 1, 2016Original source
The duty of the dealer under Article 15 AMLA to appoint an auditor exists independently of the duty to have the annual and, if applicable, the consolidated financial statements audited.
If the dealer does not have an auditor, the most senior management or administrative body shall appoint auditors in accordance with Article 5 or an audit firm in accordance with Article 6 of the Audit Oversight Act of 16 December 20051(AOA) to conduct the audit.