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


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Art. 15b Processing of personal data and data relating to legal entities 32

In or­der to ful­fil its stat­utory duty, the Over­sight Au­thor­ity may pro­cess per­son­al data and data re­lat­ing to leg­al en­tit­ies, in­clud­ing sens­it­ive per­son­al data as defined in the Data Pro­tec­tion Act of 25 Septem­ber 202033 and sens­it­ive data re­lat­ing to leg­al en­tit­ies as defined in the Gov­ern­ment and Ad­min­is­tra­tion Or­gan­isa­tion Act of 21 March 199734.

32 In­ser­ted by An­nex 1 No II 21 of the Data Pro­tec­tion Act of 25 Sept. 2020, in force since 1 Sept. 2023 (AS 2022 491; BBl 2017 6941).

33 SR 235.1

34 SR 172.010

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