(Art. 52 para. 2 FinSA)
1
The reviewing body may only delegate activities of minor significance to third parties.
2
The third parties must have the necessary skills, knowledge and experience to perform the delegated activities.
3
The reviewing body shall carefully instruct and monitor the appointed third parties.
4
Delegation must be agreed in writing or in another form demonstrable via text. The contract must define in particular:
a.
the access and audit rights of the reviewing body and FINMA;
b.
the permanent availability of data and readiness to deliver them to the reviewing body;
c.
the person responsible for the outsourced function at the audit body.