Commentaries: Art. 126zundecies

The audit company must prepare the summary report in good time before publication of the annual report. It must be signed by the responsible lead auditor and another authorised signatory from the audit company.
The summary report must comment on compliance with the legal, contractual, statutory and regulatory provisions on the annual accounts and on the audit of the information pursuant to Article 89 paragraph 1 letter a–h CISA. In the case of L-QIFs with real estate investments, it must also comment on the information pursuant to Article 90 CISA.
In the case of an L-QIF in the legal form of an SICAV, the summary report may also include the auditor's report in accordance with Article 728b CO¹.
The standard confirmation of the industry organisation for auditing declared generally binding by FINMA also applies to the L-QIF.

Art. 126zundecies