Oversight Ordinance FAOA (OO-FAOA)
By Steph4
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In The Matter OfOversight Ordinance FAOA (OO-FAOA)
Exhibit A
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English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Art. 1
1 This Ordinance applies to: a. audit firms that provide audit services to public interest entities and are subject to the oversight of the Federal Audit Oversight Authority; b. audit firms that have voluntarily subjected themselves to the oversight of the Oversight Authority. 2 It regulates: a. the auditing standards that must be complied with when audit services are provided; b. the Oversight Authority’s procedure for inspecting audit firms under state oversight.
Para. 1 let. a — Amended by No I of the FAOA O of 10 Nov. 2014, in force since 1 Jan. 2015 (AS 2014 4093).