1 fails to have the annual financial statements required by the financial market acts audited by a licensed audit company or to have an audit carried out that is required under the financial market acts or that has been ordered by FINMA or a supervisory organisation;
fails to fulfil his or her obligations vis-à-vis the audit company or the agent,
is liable to a custodial sentence of up to three years or to a monetary penalty.
Where the offender acts through negligence, he or she is liable to a fine of up to 250 000 francs.