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Auditor Oversight Act (AOA)
SR 221.302 — Federal Act of 16 December 2005 on the Licensing and Oversight of Auditors (Auditor Oversight Act, AOA).
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:NOTE [links:https://fedlex.data.admin.ch/eli/cc/2007/533]
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.

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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:
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SR 101
BBl 2004 3969

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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

:LINK
https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/2007/533/20240301/en/html/fedlex-data-admin-ch-eli-cc-2007-533-20240301-en-html-9.html
Official text on Fedlex — consolidation of 1 March 2024