AMLA audits of financial intermediaries affiliated to SRO PolyReg may only be carried out by audit companies and lead auditors approved by SRO PolyReg in accordance with Art. 24a AMLA.
The audit company is licensed pursuant to Art. 24a para. 2 AMLA if it:
Pursuant to Art. 24a Para. 3 AMLA, the following persons may be approved as lead auditors
Approval is required for all lead auditors and audit firms who wish to carry out AMLA audits at financial intermediaries of SRO PolyReg. An existing licence to conduct audits under the financial market legislation will be taken into account and will facilitate admission under Art. 22b para. 3 AMLO with PolyReg, but will not replace it. Application for approval must be sent to the office using the following forms:
For questions in connection with the approval as AMLA auditor at SRO PolyReg, please contact our office.
The performance and reporting of AMLA audits is governed by the supervision concept of SRO PolyReg and must be carried out using the audit report form. The working papers are to be kept in the sense of the sample template "Arbeitsprotokoll" and, in the case of financial intermediaries with a high risk, are to be submitted together with the audit report without being requested to do so.
The audit company as well as the lead auditors must report any changes in the conditions that led to the approval to SRO PolyReg on their own initiative and without delay.