Federal Office of Private Insurance FOPI
Federal Office of Private Insurance FOPI
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Audit
The Directive on the Internal Audit Office was drafted on the basis of Art. 27 of the Insurance Supervision Act (ISA; SR 961.01) and the Directive on Internal Auditing from the Swiss Institute of Internal Auditing (SIIA).
Most recent changes 28.02.2007 | Size: 67 kb | Type: PDF
Updated version of the Directive of 1 January 2007, revised as of 1 September 2007
Most recent changes 07.11.2007 | Size: 77 kb | Type: PDF
Most recent changes 07.11.2007 | Size: 77 kb | Type: PDF
The new Federal Law on the Recognition and Supervision of Auditors (Audit Supervision Act, ASA) entered into force on 1 September 2007. As already announced in our Circular RS 3/2007 of 11 June 2007, the Federal Office of Private Insurance FOPI has now adjusted the preconditions for recognizing external audit offices and head auditors under specialized insurance legislation to the new Federal Law on the Recognition and Supervision of Auditors (Audit Supervision Act, ASA).
Updated version of the Directive of 21 November 2007, revised as of 28 November 2008
Most recent changes 26.11.2008 | Size: 144 kb | Type: PDF
Most recent changes 26.11.2008 | Size: 144 kb | Type: PDF
The purpose of the Framework Directive on the Activities of Independent Auditors with Respect to Insurance Companies on Auditing is to further specify the provisions under supervision law relating to the auditing responsibilities of the independent auditor in accordance with article 29 para. 1 ISA. It also comments on reporting on the financial statement audit and the supervisory audit in accordance with article 29 para. 2 ISA.
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