Auditor Oversight Ordinance (AOO)
Auditor Oversight Ordinance (AOO)
SR 221.302.3 — Ordinance of 22 August 2007 on the Licensing and Oversight of Auditors (Auditor Oversight Ordinance, AOO).
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only, has no legal force and may not be relied on in legal proceedings. English consolidation of 1 January 2024, which is also the date of the current binding text.
Preamble
The Swiss Federal Council, based on Articles 9a paragraph 4bis, 15 paragraph 2, 21 paragraph 3, 39 paragraph 1 letter d and 41 of the Auditor Oversight Act of 16 December 2005 (AOA), on Article 936 of the Code of Obligations (CO) and on Article 46a of the Government and Administration Organisation Act of 21 March 1997 (GAOA), ordains:
SR 221.302 SR 220. This article has a new version. Now: Art 943 CO. SR 172.010 Amended by No II 1 of the O of 30 Nov. 2018, in force since 1 Jan. 2019 (AS 2018 5229).
Contents
1. Licence to Provide Audit Services — 34 articles 2. Register of Auditors — 14 articles 3. Inspection of Audit Firms under State Oversight — 6 articles 4. Oversight Authority — 3 articles 5. Fees and Oversight Levy — 8 articles 6. Contraventions — 1 article 7. Final Provisions — 12 articles 8. Annex 1 — 0 articles