FAQ Enforcement activities

How frequently are an issuer's financial statements reviewed?

With whom are complex IFRS questions discussed?

How many violations were identified?

Where can I find the latest areas of focus?

Is it possible to obtain "pre-clearance"?

What are the consequences of a Comment Letter?

What happens after the pronouncement of a sanction or agreement?

Is there also a review by SIX Exchange Regulation of the financial reporting of banks and insurances?