Federal Act
on the Licensing and Oversight
of Auditors
(Auditor Oversight Act, AOA)

of 16 December 2005 (status as at 1 January 2020)


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Art. 14 Notifications to the Oversight Authority

1 Audit firms un­der state over­sight must up­date their li­cens­ing doc­u­ments as of 30 June each year and sub­mit them to the Over­sight Au­thor­ity by 30 Septem­ber. Val­id doc­u­ments that re­main un­changed do not have to be re­sub­mit­ted.

2 …27

27 Re­pealed by No I of the FA of 20 June 2014 (Bund­ling of Audit Over­sight), with ef­fect from 1 Jan. 2015 (AS 2014 4073; BBl 2013 6857).

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