Art. 137

(Art. 126 para. 5 and 6 CISA)

1. When auditing the accounts of collective investment schemes, the information under Articles 89 paragraph 1 letters a–h and 90 CISA shall be audited.
2. In relation to the auditing of accounts of persons named in Article 126 paragraph 1 CISA, of the investment funds managed and of any real estate company belonging to the real estate funds or to the real estate investment companies, FINMA may regulate the details relating to form, content, periodicity, time limits and recipients of reports as well as the conduct of the audit.