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# Auditor Oversight Act (AOA)

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- Created on Aug 13, 2026

## Auditor Oversight Act (AOA)

SR 221.302 — Federal Act of 16 December 2005 on the Licensing and Oversight of Auditors (Auditor Oversight Act, AOA).

[fedlex.data.admin.ch](https://fedlex.data.admin.ch/eli/cc/2007/533?utm_source=slatesource)

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.

[fedlex.data.admin.ch](https://fedlex.data.admin.ch/eli/cc/2007/533?utm_source=slatesource)

## 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

[Official text on Fedlex — consolidation of 1 March 2024](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?utm_source=slatesource)