Audit firms / Rating agencies

Audit firms
The Markets division is responsible for licensing audit firms and lead auditors in accordance with Art. 26 FINMASA. As part of its supervision of audit firms, FINMA can in particular perform quality control tests and accompany audit firms on their visits to supervised institutions.

Rating agencies
The Markets division is also responsible for recognising rating agencies with regard to the determination of capital adequacy requirements under Basel II and pursuant to the Collective Investment Schemes Act.