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

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


Open article in different language:  DE  |  FR  |  IT
Art. 20 Engagement of third parties

1 The Over­sight Au­thor­ity may en­gage third parties in or­der to carry out its tasks.

2 The third parties en­gaged must be in­de­pend­ent from the audit firm un­der state over­sight and from com­pan­ies for which they provide audit ser­vices.

3 They must main­tain con­fid­en­ti­al­ity with re­gard to mat­ters that come to their at­ten­tion with­in the con­text of their work.

Previous article Show article in the law Next article

Diese Seite ist durch reCAPTCHA geschützt und die Google Datenschutzrichtlinie und Nutzungsbedingungen gelten.

Feedback
Gesetzeskürzel Name
DE FR IT EN
DE FR IT EN
Laden