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Oversight Ordinance FAOA (OO-FAOA)
SR 221.302.33 — Ordinance of the Federal Audit Oversight Authority of 17 March 2008 on the Oversight of Audit Firms (Oversight Ordinance FAOA, OO-FAOA).
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:NOTE [links:https://fedlex.data.admin.ch/eli/cc/2008/188]
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 15 December 2025, which is also the date of the current binding text.

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Preamble
The Federal Audit Oversight Authority (FAOA),
based on Article 16a of the Auditor Oversight Act of 16 December 2005 (AOA),
and on 32 paragraph 2 of the Auditor Oversight Ordinance of 22 August 2007 (AOO),
ordains:
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SR 221.302
SR 221.302.3
Amended by Art. 4 of the FAOA Disclosure Ordinance of 23 Aug. 2017, in force since 1 Oct. 2017 (AS 2017 4867).

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Contents
1. Scope and Subject Matter — 1 article
2. Applicable Auditing Standards — 6 articles
3. Procedure for the Inspection of Audit Firms under State Oversight — 10 articles
4. Commencement — 1 article

:LINK
https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/2008/188/20251215/en/html/fedlex-data-admin-ch-eli-cc-2008-188-20251215-en-html.html
Official text on Fedlex — consolidation of 15 December 2025