Federal Office of Private Insurance FOPI
Federal Office of Private Insurance FOPI
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Recognition of External Audit Offices
The purpose of the Directive 2/2007 of January 1, 2007, revised as of September 1, 2007 is to set out the preconditions and the procedure for authorization under specialised legislation of the audit company and the auditors in charge of insurance companies, groups and conglomerates in more detail.
Article 28, paragraph 1 ISA provides that insurance undertakings must mandate an audit company to audit the financial statements. According to article 70 ISA and article 78 ISA, article 28 ISA shall be applied mutatis mutandis to insurance groups and insurance conglomerates that have been placed under Swiss insurance supervision exercised by the Federal Office of Private Insurance FOPI. Only audit companies and auditors may be mandated to conduct audits that have received special authorization from FOPI as an independent auditor respectively auditors in charge.
Following audit companies received special authorization from FOPI:
- Balmer-Etienne AG
- BDO Visura AG
- Deloitte AG
- Engel Copera AG
- Ernst & Young AG
- Ferax Treuhand AG
- Intercontrol AG
- KPMG AG
- KPMG Klynveld Peat Marwick Goerdeler SA
- Mazars Coresa AG
- PricewaterhouseCoopers AG.
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