Financial Market division

The Financial Market department deals with regulatory requirements in the financial sector. The focus is on auditing financial intermediaries that are subject to FINMA supervision - in particular banks, securities dealers and insurance companies.

Ongoing technical work is coordinated by the Audit & Assurance department and takes place in specialized commissions: the Insurance Expert Commission (AHV, BVG, KVG, PV/SV), the Collective Investment Schemes Expert Commission and the Banking Audit Expert Commission. These bodies are in regular contact with FINMA. 

These expert commissions produce working aids for auditors in the financial market sector. In addition, opinions are prepared on draft regulations of national and international standard setters and regulators - in particular FINMA. The expert commissions also act as competent contacts for administrations and supervisory authorities. 

The Financial Market division is made up of the following committees:

Banking Audit Committee

12 Members

Sandro Schönenberger

President Expert Commission on Banking Audits
Deloitte AG, Zürich

Olivier Gauderon

Member Expert Commission on Banking Audits
KPMG AG, Zürich

Omar Grossi

Member Expert Commission on Banking Audits
PricewaterhouseCoopers SA, Genève 2

Patrick Heiz

Member Expert Commission on Banking Audits
BDO AG, Zürich

Adrian Huser

Member Expert Commission on Banking Audits
KPMG AG, Zürich

Didier Müller

Member Expert Commission on Banking Audits
Ernst & Young SA, Grand-Lancy

Tobias Scheiwiller

Member Expert Commission on Banking Audits
PricewaterhouseCoopers AG, Zürich

Stephan Schmidli

Member Expert Commission on Banking Audits
SWA Swiss Auditors AG, Pfäffikon SZ

Kurt Stoll

Member Expert Commission on Banking Audits
Forvis Mazars SA, Bern

Marco Valenti

Member Expert Commission on Banking Audits
Grant Thornton AG, Zürich

Insurance commission (AHV, BVG, KVG, PV/SV)

4 Members

Oliver Windhör

President Insurance Expert Commission
KPMG AG, Zürich

Patrik Schaller

Member Insurance Expert Commission
Ernst & Young AG, Zürich

Olivier Schaller

Member Insurance Expert Commission
BDO AG, Biel/Bienne

Marco Schmid

Member Insurance Expert Commission
Ernst & Young AG, Bern

Expert commission on old-age and survivors' insurance (AHV)

7 Members

Olivier Schaller

President Expert Commission on Old Age and Survivors' Insurance
BDO AG, Biel/Bienne

Pascale Erni

Member Expert Commission on Old Age and Survivors' Insurance
PricewaterhouseCoopers AG, Luzern

Patrick Oliver Hildbrand

Member Expert Commission on Old Age and Survivors' Insurance
PricewaterhouseCoopers AG, Bern

Sandra Leumann

Member Expert Commission on Old Age and Survivors' Insurance
BDO AG, Bern

Andreas Oester

Member Expert Commission on Old Age and Survivors' Insurance
T+R AG, Gümligen

Stefan Traber

Member Expert Commission on Old Age and Survivors' Insurance
OBT AG, St. Gallen

Rico Zindel

Member Expert Commission on Old Age and Survivors' Insurance
BDO AG, Zürich

Commission of Experts for Occupational Pension Funds (BVG)

7 Members

Patrik Schaller

President Technical Commission on Occupational Pension Schemes
Ernst & Young AG, Zürich

Marcel Geisser

Member Technical Commission on Occupational Pension Schemes
BDO AG, Luzern

Erich Meier

Member Technical Commission on Occupational Pension Schemes
KPMG AG, Zürich

Christophe Pitteloud

Member Technical Commission on Occupational Pension Schemes
Fiduciaire FIDAG SA, Sion

Johann Sommer

Member Technical Commission on Occupational Pension Schemes
PricewaterhouseCoopers AG, Bern

Andreas Thut

Member Technical Commission on Occupational Pension Schemes
OBT AG, Brugg AG

Nicolas Pierre Girard

Secretary Technical Commission on Occupational Pension Schemes
Ernst & Young AG, Bern

Health Insurance Commission (KVG)

5 Members

Marco Schmid

President Health Insurance Expert Commission
Ernst & Young AG, Bern

Antonio Marin

Member Health Insurance Expert Commission
Ferax Treuhand AG, Zürich

Martin Schwörer

Member Health Insurance Expert Commission
PricewaterhouseCoopers AG, Zürich

Jean-Marc Wicki

Member Health Insurance Expert Commission
KPMG AG, Zürich

Jasmin Bernhard

Secretary Health Insurance Expert Commission
Ernst & Young AG, Bern

Expert committee for personal and property insurance (PV/SV)

6 Members

Alexander Graf

Member Technical Committee for Personal and Property Insurance
Ernst & Young AG, Basel

Sandy Andreas Göbler

Member Technical Committee for Personal and Property Insurance
Deloitte AG, Zürich

Monika Löber

Member Technical Committee for Personal and Property Insurance
Forvis Mazars SA, Zürich

Michael Stämpfli

Member Technical Committee for Personal and Property Insurance
PricewaterhouseCoopers AG, Zürich

Emil Walt

Member Technical Committee for Personal and Property Insurance
Ferax Treuhand AG, Zürich

Oliver Windhör

Member Technical Committee for Personal and Property Insurance
KPMG AG, Zürich

Commission for Collective Investment Schemes

9 Members

Sandor Frei

President Specialist Commission for Collective Investment Schemes
Ernst & Young AG, Basel

Alexander Kosovan

Member Specialist Commission for Collective Investment Schemes
Deloitte (Liechtenstein) AG, Vaduz

Stefan Müller

Member Specialist Commission for Collective Investment Schemes
Forvis Mazars SA, Zürich

Tobias Schüle

Member Specialist Commission for Collective Investment Schemes
BDO AG, Zürich

Raffael Simone

Member Specialist Commission for Collective Investment Schemes
PricewaterhouseCoopers AG, Zürich

Franco A. Straub

Member Specialist Commission for Collective Investment Schemes
SWA Swiss Auditors AG, Pfäffikon SZ

Adrian Walder

Member Specialist Commission for Collective Investment Schemes
KPMG AG, Zürich

Thomas Wirth

Member Specialist Commission for Collective Investment Schemes
Grant Thornton AG, Zürich

Yves Lauber

Secretary Specialist Commission for Collective Investment Schemes
Ernst & Young AG, Zürich