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

of 17 March 2008 (Status as on 15 December 2022)


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Art. 6a Standards for audits under the financial markets legislation 15

When provid­ing audit ser­vices un­der Art­icle 2 let­ter a num­ber 2 AOA16, the audit com­pan­ies must com­ply with the audit prin­ciples is­sues or re­cog­nised by FINMA.

15 In­ser­ted by No I of the FAOA O of 10 Nov. 2014 (AS 2014 4093). Amended by No I of the FAOA O of 18 Nov. 2022, in force since 15 Dec. 2022 (AS 2022 724).

16 SR 221.302

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