Auditor Oversight Act (AOA)
Auditor Oversight Act (AOA)
SR 221.302 — Federal Act of 16 December 2005 on the Licensing and Oversight of Auditors (Auditor Oversight Act, AOA).
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force. English consolidation of 1 March 2024, which is also the date of the current binding text.
Preamble
The Federal Assembly of the Swiss Confederation, based on Articles 95 paragraph 1, 122 paragraph 1 and 123 paragraph 1of the Federal Constitution,and having considered the Dispatch of the Federal Council of 23 June 2004, decrees:
SR 101 BBl 2004 3969
Contents
1. Subject Matter and Definitions — 2 articles 2. General Provisions on the Licensing of Providers of Audit Services — 4 articles 3. Special Provisions on the Licensing of Providers of Audit Services for Public Interest Entities — 5 articles 4. Duties of Audit Firms under State Oversight — 4 articles 5. Licensing and Oversight — 10 articles 6. Administrative and Legal Assistance — 7 articles 7. Organisation of the Oversight Authority — 16 articles 8. Criminal Provisions — 3 articles 9. Final Provisions — 7 articles