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

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

Art. 30 Board of Directors 57

1 The Board of Dir­ect­ors is the highest su­per­vis­ory body com­pris­ing a max­im­um of five ex­pert mem­bers in­de­pend­ent of the audit pro­fes­sion.

2 The mem­bers are elec­ted for a term of of­fice of four years. Each mem­ber may be re-elec­ted twice.

3 The Fed­er­al Coun­cil elects the mem­bers of the Board of Dir­ect­ors and des­ig­nates the chair­wo­man or the chair­man.

4 The mem­bers of the Board of Dir­ect­ors must ful­fil their tasks and du­ties with due di­li­gence and pro­tect the in­terests of the Over­sight Au­thor­ity in good faith.

5 The Fed­er­al Coun­cil may re­call a mem­ber or sev­er­al mem­bers of the Board of Dir­ect­ors for im­port­ant reas­ons.

6 It de­term­ines the re­mu­ner­a­tion of the mem­bers of the Board of Dir­ect­ors. Art­icle 6a para­graphs 1-4 of the Fed­er­al Per­son­nel Act of 24 March 200058 (FPA) ap­plies to the fee paid to the mem­bers of the Board of Dir­ect­ors and the oth­er con­trac­tu­al terms and con­di­tions agreed with these per­sons.

57 Amended by No I of the FA of 20 June 2014 (Bund­ling of Audit Over­sight), in force since 1 Jan. 2015 (AS 2014 4073, BBl 2013 6857).

58 SR 172.220.1