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


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Art. 16a Standards for audits and quality control 39

1 Audit firms un­der state over­sight must com­ply with stand­ards for audits and qual­ity con­trol when provid­ing audit­ing ser­vices in ac­cord­ance with Art­icle 2 let­ter a num­ber 1.

2 The Over­sight Au­thor­ity de­term­ines the ap­plic­able na­tion­ally or in­ter­na­tion­ally re­cog­nised stand­ards. If there are no stand­ards or are they in­suf­fi­cient, the Over­sight Au­thor­ity may en­act its own stand­ards, or com­ple­ment or modi­fy ex­ist­ing ones.

39 In­ser­ted 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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