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

¹ Audit firms that ap­ply the SA-CH and the AS when provid­ing audit ser­vices un­der Art­icle 2 let­ter a let­ter 1 AOA¹³ must en­sure the qual­ity of their audit ser­vices in ac­cord­ance with the pro­vi­sions of the Swiss Stand­ard on Qual­ity Con­trol 1 (ISQC-CH 1).

² Audit firms that ap­ply the audit­ing stand­ards of the IAASB when audit­ing an­nu­al and con­sol­id­ated fin­an­cial state­ments must en­sure the qual­ity of their audit ser­vices in ac­cord­ance with ISQC-CH 1 and the In­ter­na­tion­al Stand­ards on Qual­ity Man­age­ment 1 and 2 (ISQM 1 and 2).