The AI workspace for legal professionals

  • Legal research with access to more than 1 million sources
  • Document automation
  • Matter management
  • Hosted in the EU and Switzerland

Try it free for 14 days (10 questions/day during trial)

Try for freeBook a demo
Back to law

Art. 126zundecies

951.311CISOFederal Council OrdinanceJan 1, 2007Original source
  1. 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.
  2. 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.
  3. 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.
  4. The standard confirmation of the industry organisation for auditing declared generally binding by FINMA also applies to the L-QIF.

Footnotes

  1. SR 220 ↩

0 commentaries

No commentaries are available for this article yet.

Continue your research in ChatGPT or Claude

Connect Omnilex to search the legal corpus from your AI assistant.