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.
Art. 34 Recognition of examination regulations
1 The Oversight Authority shall recognise examination regulations if: a. knowledge of the Swiss legal and administrative provisions that are necessary to provide legally prescribed audit services is tested; and b. the examination is held in an official language of the Confederation; the examination regulations may also allow for the examination in English. 2 It may issue additional provisions, in particular relating to the content of the examination. 3 It may issue examination regulations and offer examinations itself.
Art. 34 — Amended by No I of the O of 10 Nov. 2010, in force since 1 Dec. 2010 (AS 2010 5171). Art. 34 — Amended by No I of the O of 14 Nov. 2012, in force since 1 Dec. 2012 (AS 2012 6071).
Art. 35 Avoidance of conflicts of interest
1 The Chief Executive and the staff of the Oversight Authority must be independent from the auditing profession. 2 ...
Para. 2 — Repealed by Annex No 1 of the Financial Market Auditing Ordinance of 5 Nov. 2014, with effect from 1 Jan. 2015 (AS 2014 4295).
Art. 36 Joint body of the employee pension fund
1 The Board of Directors shall decide the composition, voting procedures and structure of the joint body created for the Oversight Authority’s employee pension fund. In the case of collective employee pension funds for several affiliated employers, the employers themselves shall agree upon the rules to be applied. 2 Only individuals who have the necessary expertise and managerial skills may be appointed as members of the joint body. Where possible, membership of the joint body shall reflect gender and linguistic parity. 3 PUBLICA’s Fund Commission shall decide on the remuneration to be paid to members of the joint body.