(Art. 126 para. 1 and 6 CISA)
- The audit company for the custodian bank shall verify whether the custodian bank is complying with the supervision and contractual provisions.
- If the audit company for the custodian bank identifies an infringement of supervision or contractual provisions or other irregularities, it shall inform FINMA and the audit company for the fund management company or for the investment company with variable capital (SICAV).