Financial market infrastructures and financial groups must instruct an audit firm licensed by the Federal Audit Oversight Authority in accordance with Article 9a paragraph 1 AOA1to conduct an audit in accordance with Article 24 of the FINMASA2.
They must have their annual accounts, and if applicable their consolidated accounts, audited by an audit firm subject to state oversight in accordance with the ordinary auditing principles set out in the Code of Obligations (CO)3.
FINMA may audit financial market infrastructures directly.