Drucken
Artikel, Notizen und Markierungen werden geladen... Bitte um etwas Geduld.

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

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

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).