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. 32 Auditor 61

1 The Swiss Fed­er­al Audit Of­fice is the ex­tern­al aud­it­or.

2 The pro­vi­sions of the law on com­pan­ies lim­ited by shares ap­ply to the aud­it­or and the audit by ana­logy.

61 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).

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