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

¹ The Over­sight Au­thor­ity and crim­in­al pro­sec­u­tion au­thor­it­ies must provide each oth­er with all the in­form­a­tion and doc­u­ments they re­quire to en­force this Act.

² The crim­in­al pro­sec­u­tion au­thor­ity may only use in­form­a­tion and doc­u­ments re­ceived from the Over­sight Au­thor­ity with­in the con­text of the crim­in­al pro­ceed­ings for which leg­al as­sist­ance has been gran­ted. It may not pass in­form­a­tion and doc­u­ments on to third parties.

³ If crim­in­al of­fences come to the at­ten­tion of the Over­sight Au­thor­ity dur­ing the per­form­ance of its of­fi­cial du­ties, it shall in­form the com­pet­ent crim­in­al pro­sec­u­tion au­thor­it­ies.

⁴ The crim­in­al pro­sec­u­tion au­thor­it­ies shall no­ti­fy the Over­sight Au­thor­ity of all pro­ceed­ings that are con­nec­ted with an audit­ing ser­vice provided by an audit firm un­der state over­sight; they shall pass on judg­ments and or­ders to dis­miss cases to the Over­sight Au­thor­ity. No­ti­fic­a­tion shall be provided, in par­tic­u­lar, of pro­ceed­ings re­lat­ing to the fol­low­ing pro­vi­sions:

a.

Art­icles 146, 152, 153, 161, 166, 251, 253–255 and 321 of the Swiss Crim­in­al Code⁴⁴;

b.

Art­icle 47 of the Bank­ing Act of 8 Novem­ber 1934⁴⁵;

c.⁴⁶

Art­icle 69 of the Fin­an­cial In­sti­tu­tions Act of 15 June 2018⁴⁷;

d.⁴⁸

Art­icle 147 of the Fin­an­cial Mar­ket In­fra­struc­ture Act of 19 June 2015⁴⁹.