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. 45 Referendum and commencement

1 This Act is sub­ject to an op­tion­al ref­er­en­dum.

2 The Fed­er­al Coun­cil shall de­term­ine the com­mence­ment date.

Com­mence­ment date:93 1 Septem­ber 2007
Art­icles 28, 29, 30 para­graphs 1, 2, 3 let­ter a–c and e and 4, 31, 32, 33 para­graphs 1 and 3, 34, 35 para­graphs 1 and 2, 36, 37 and 38 para­graph 1: 1 Novem­ber 2006
Art­icle 8 para­graph 1 let­ter a and 2: 1 Oc­to­ber 201594
Art­icle 8 para­graph 1 let­ter b and 3: 1 Oc­to­ber 201795
Art­icle 8 para­graph 1 let­ters c and d: ir­rel­ev­ant and do not come in­to force96

93 O of 22 Aug 2007 (AS 2007 3969).

94 O of 1 Ju­ly 2015 (AS 2015 2437).

95 FA of 30 Sept. 2016 (AS 2017 4859; BBl 2015 5717).

96 FA of 30 Sept. 2016 (AS 2017 4859; BBl 2015 5717).

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