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


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Art. 25 Civil courts

The can­ton­al civil courts and the Fed­er­al Su­preme Court shall no­ti­fy the Over­sight Au­thor­ity of all pro­ceed­ings re­lat­ing to aud­it­ors’ li­ab­il­ity (Art­icle 755 CO50) that are con­nec­ted with an audit­ing ser­vice provided by an audit firm un­der state over­sight. They shall sup­ply it with the judg­ments and oth­er de­cisions that con­clude such pro­ceed­ings.

50 SR 220

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