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The Alternative Investment Fund Managers Directive 2011 requires every fund manager to designate a depositary for every fund it manages. This is the first time in the history of European alternative investment fund industry that an appointment of a depositary is obligatory across all Member...
For the time being, the International Standards on Auditing (ISAs) and, for Public-Interest Entity (PIE) audit reports, the PIE Regulation constitute the regulatory foundation for audit reports within the EU, together with the national act in each Member State that implements the Auditing...
On 1 December 2020, the revised duty to publish an approved prospectus in accordance with the Swiss Financial Services Act (FinSA) and the Swiss Financial Services Ordinance (FinSO) became fully effective. From a practical perspective, the scope of application of the duty to publish a prospectus...
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