Key Benefits:
November 14, 2008 (State 1 Er January 2016)
The federal review authority for review,
See art. 25, para. 2 of the Review Monitoring Order of August 22, 2007 (OSRev) 1 ,
Stops:
This order regulates electronic access to data not accessible to the public (art. 26, para. 1, OSRev) which may be granted to other Swiss supervisory authorities within the meaning of Art. 22 of the Act of 16 December 2005 on the Monitoring of the Revision (LSR) 2 .
1 New content according to the c. 2 of the annex to the O of 18 Nov 2015 on the supervision of health insurance, in force since 1 Er Jan 2016 ( RO 2015 5165 ).
2 RS 221.302
1 Data not available to the public means data not included in the register of revisers (Art. 19 ss OSRev) and from applications for approval, documents attached to applications for approval, approval decisions and any other source whose information is necessary for the application of the LSR 1 .
2 The data not available to the public and the level of access are listed in the Annex.
Electronic access to data not accessible to the public is governed by the applicable law on administrative assistance within the meaning of the Federal Law of 19 June 1992 on Data Protection (LPD) 1 , from the LSR 2 And corresponding implementing legislation.
1 Other Swiss supervisory authorities may submit an application to the supervisory authority for electronic access to data not accessible to the public. 1
2 The request contains the following information:
3 The other Swiss supervisory authorities must comply with the technical arrangements laid down by the Supervisory Authority and shall bear the costs relating to the installation of electronic access. 2
1 New content according to the c. 2 of the annex to the O of 18 Nov 2015 on the supervision of health insurance, in force since 1 Er Jan 2016 ( RO 2015 5165 ).
2 New content according to the c. 2 of the annex to the O of 18 Nov 2015 on the supervision of health insurance, in force since 1 Er Jan 2016 ( RO 2015 5165 ).
1 The other Swiss supervisory authorities appoint two persons who must benefit from electronic access to data not accessible to the public. 1
2 These two persons must not confer their right of access to a third party.
1 New content according to the c. 2 of the annex to the O of 18 Nov 2015 on the supervision of health insurance, in force since 1 Er Jan 2016 ( RO 2015 5165 ).
Electronic access to data not accessible to the public may be cancelled or interrupted at any time when the conditions of the art. 4 or 5 are no longer performed.
(art. 2, para. 2)
Access Level:
| Data fields not accessible to the public |
Access Level |
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| 1. Data on natural persons |
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| 1.1. Data Contained in Application for Approval |
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| Address and Home |
A |
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| Telephone number and e-mail address |
A |
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| Language of correspondence |
A |
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| Date of birth |
A |
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| If applicable, trade name or name according to the register of commerce, address and registration number of the trade register of the revision undertaking in which the person is a member of the executive or administrative body Or to the governing body |
A |
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| Type of training and date of graduation |
A |
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| Where appropriate, list of activities during which professional practice under supervision has been acquired, with the following information: |
A |
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| For applications for accreditation as a reviewer, if applicable, list of activities that have acquired the unsupervised practical experience, with reference to the following information: |
A |
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| Where appropriate, date of successful completion of a recognized training as proof of the required knowledge of Swiss law |
A |
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| Criminal proceedings or administrative criminal law definitively closed in the ten years preceding the filing of the application |
A |
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| Proceedings in liability for civil or administrative law, procedures conducted by a supervisory authority established by special laws, by a bourse sanction authority or by a disciplinary body of a professional order, in Report with legislated and closed revision benefits in the ten years preceding the application for registration |
A |
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| Deficiency of existing assets |
A |
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| 1.2. Data corresponding to the following documents produced by natural persons |
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| Passport or valid identity card |
A |
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| A diploma or equivalent certificate confirming the completion of a training within the meaning of s. 4, para. 2, LSR 2 |
A |
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| Where applicable, written attestation from the employer concerning professional practice acquired under supervision |
A |
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| Where appropriate, proof that the person possesses the requisite knowledge of Swiss law by means of a certificate indicating that a recognized training has been successfully followed |
A |
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| Current extract from the central criminal record (not more than three months old at the time of filing of the application) and, where applicable, judgments resulting therefrom; for persons domiciled abroad for more than two years, official justification Or equivalent proof of their home state |
A |
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| Proceedings in liability for civil or administrative law, procedures conducted by a supervisory authority established by special laws, by a bourse sanction authority or by a disciplinary body of a professional order, in Report with legislated and closed revision benefits in the ten years preceding the application for registration |
A |
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| Excerpt from the register of lawsuits and bankruptcies (not more than three months old at the time of application); for persons domiciled abroad, official proof or equivalent proof of their home state (In case of change of domicile, the Federal Review Supervisory Authority reserves the right to require official credentials or equivalent evidence from previous homes). |
A |
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| Possible documents demonstrating unsupervised practical experience |
A |
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| 2. Data on Review Companies |
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| 2.1. Data contained in the application for approval of all revision companies |
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| Where applicable, website address |
A |
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| Language of correspondence |
A |
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| Number of members of the senior management or administrative body and of the governing body |
A |
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| Declaration certifying that all revisers who direct the revision have the approval corresponding to the one requested by the revision undertaking |
A |
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| Number of persons participating in the provision of revision benefits, thus classified: |
A |
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| Name, first name and address of the person signing the application, as well as the name, first name, address, telephone number and e-mail address of the contact person or his or her replacement |
A |
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| Declaration on the existence of a quality assurance system and, where appropriate, which, failing that, the undertaking of the review undertaking to join by 31 August 2010 in a system of regular evaluation of its review activities by Professionals of the same rank |
A |
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| Criminal proceedings or administrative criminal law definitively closed within ten years preceding the filing of the application |
A |
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| Proceedings in liability for civil or administrative law, procedures conducted by a supervisory authority established by special laws, by a bourse sanction authority or by a disciplinary body of a professional order, in Report with legislated and closed revision benefits in the ten years preceding the application for registration |
A |
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| 2.2. Data contained in the application of the review undertakings for approval as a review undertaking subject to State supervision |
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| Declaration on the existence of adequate insurance coverage against risks of civil liability or equivalent financial security |
A |
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| List of judicial proceedings or administrative criminal law pending against the revision undertaking or its collaborators in relation to benefits in respect of review |
A |
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| Where appropriate, list of companies open to the public whose annual accounts or group accounts are revised, with the following information: |
A |
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| Where applicable, the name and address of the foreign review authority and foreign approval or registry number where the review undertaking is subject to a foreign review supervisory authority Recognized by the Federal Council |
A |
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| 2.3. Data corresponding to the documents produced by the revision companies |
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| Recent extract from the trade register; for review companies based abroad, an extract from the branch in Switzerland (not more than three months old at the time of filing the application) |
A |
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| List of members of management with indication of surname, first name, home, place of origin, date of birth, occupation and, if applicable, registry number |
A |
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| Written description of the quality assurance system applied to revision benefits according to the supervisory authority's requirements and indication of the standard applied |
A |
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| Where appropriate, decisions or judgments closing a criminal or administrative criminal law procedure |
A |
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| Where appropriate, decisions or judgments terminating a procedure in liability for civil law or administrative law, a procedure conducted by a supervisory authority established by special laws, by a bourse sanction authority or By a disciplinary body of a professional order, in relation to statutory and closed revision benefits in the ten years preceding the application for approval |
A |
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| Recent extract from the registry of proceedings and bankruptcies (all supporting documents must be less than three months old at the time of application) |
A |
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| 2.4. Data corresponding to the following documents produced, at least in the form of a copy, by the review undertakings for approval as a review undertaking subject to State supervision |
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| Current Statutes or Current Contract of Company and Organization and Corporate Regulations or other equivalent documents |
A |
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| Written description and graphic representation of ownership reports, including agreements between owners and other options either to take control or another decisive influence |
A |
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| List of members of the senior management or administrative body and of the governing body, with an indication of the surname, first name, domicile, place of origin, date of birth; if applicable, register number, occupation and current extract of the locker Court and the register of lawsuits and bankruptcies (these excerpts shall not be more than three months old at the time of filing of the application) shall be attached to those members who do not have an authorisation as a revising officer or Expert Reviewer |
A |
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| Written description and graphic representation of the external structure of the enterprise (group structure and participation structure), including Swiss and foreign subsidiaries, branches and all direct holdings and Significant indirect holdings, and an indication of annual activities and accounts |
A |
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| Written description and graphic representation (organizational chart) of the internal structure of the company and its management, with the names of the persons responsible for each sector |
A |
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| To the extent that they exist, management reports for the last three years, including possible group accounts and corresponding revision reports |
A |
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| Insurance contract or documents and certificates relating to equivalent financial security |
A |
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| For each company open to the public, a list of all the fees paid for the benefits provided in the previous two years, divided between the revision benefits and the other benefits |
A |
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| Description of measures to ensure the independence of the revision undertaking |
A |
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| Description of measures to ensure compliance with documentation and conservation requirements |
A |
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| Description of the measures relating to the undertaking and the mandate to guarantee the quality of benefits in the field of revision (Art. 12 LSR) |
A |
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| 3. Other data |
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| All other data collected by the Federal Review Supervisory Authority as part of the application of the RSR |
A |
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1 Update as per c. 2 of the annex to the O of 18 Nov 2015 on the supervision of health insurance, in force since 1 Er Jan 2016 ( RO 2015 5165 ).
2 RS 221.302
3 RS 220
