Ordinance
of the Federal Audit Oversight Authority
on the Oversight of Audit Firms
(Oversight Ordinance FAOA, OO-FAOA)

¹ Audit ser­vices un­der Art­icle 2 let­ter a let­ter 1 of the Audit Over­sight Act of 16 Decem­ber 2005¹⁰ (AOA) provided by com­pan­ies with re­gistered of­fice in Switzer­land that do not con­cern the audit­ing of an­nu­al or con­sol­id­ated fin­an­cial state­ments (spe­cial pur­pose audit en­gage­ments) must be provided in ac­cord­ance with the SA-CH and the Swiss audit­ing stand­ards of Ex­pert­suisse (AS).¹¹

² All leg­ally re­quired audit ser­vices provided by com­pan­ies with re­gistered of­fice abroad that do not con­cern the audit­ing of an­nu­al or con­sol­id­ated fin­an­cial state­ments (spe­cial pur­pose audit en­gage­ments) must, cor­res­pond­ingly, be provided in ac­cord­ance with for­eign audit­ing stand­ards pur­su­ant to Art­icle 3 para­graphs 1 and 2.