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

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

Art. 30a Tasks of the Board of Directors 62

The Board of Dir­ect­ors has the fol­low­ing tasks:

a.
It is­sues the or­gan­isa­tion­al rules of the Over­sight Au­thor­ity.
b.
It is­sues the stra­tegic goals of the Over­sight Au­thor­ity, sub­mit­ting them to the Fed­er­al Coun­cil for ap­prov­al and re­port­ing on their ful­fil­ment to the Fed­er­al Coun­cil.
c.
It is­sues the or­din­ances del­eg­ated to the Over­sight Au­thor­ity.
d.
It makes or­gan­isa­tion­al ar­range­ments to pre­serve the in­terests of the Over­sight Au­thor­ity and pre­vent­ing con­flicts of in­terests.
e.
It con­cludes the af­fil­i­ation con­tract with the Swiss Fed­er­al Pen­sion Fund (PUB­LICA) and sub­mit­ting it to the Fed­er­al Coun­cil for ap­prov­al.
f.
It reg­u­lates the com­pos­i­tion, the elec­tion pro­ced­ure and the or­gan­isa­tion of the par­ity com­mis­sion for the pen­sion fund.
g.
It de­cides on the reas­ons, modi­fic­a­tion and ter­min­a­tion of the em­ploy­ment re­la­tion­ship with the Chief Ex­ec­ut­ive; the reas­ons and ter­min­a­tion of the em­ploy­ment re­la­tion­ship with the dir­ect­or re­quire the Fed­er­al Coun­cil’s ap­prov­al.
h.
It de­cided on the reas­ons, modi­fic­a­tion and ter­min­a­tion of the em­ploy­ment re­la­tion­ship of the oth­er ex­ec­ut­ive board mem­bers upon re­quest of the Chief Ex­ec­ut­ive.
i.
It su­per­vises the Ex­ec­ut­ive Board.
j.
It provides an in­tern­al con­trol sys­tem and risk man­age­ment ad­ap­ted for the Over­sight Au­thor­ity.
k.
It de­term­ines the ap­pro­pri­ation of re­serves.
1.
It ap­proves the budget.
m.
It drafts and ap­proves an an­nu­al re­port for each fisc­al year; it sub­mits the re­vised an­nu­al re­port to the Fed­er­al Coun­cil for ap­prov­al; sim­ul­tan­eously it re­quests dis­charge from the Fed­er­al Coun­cil and pub­lishes the an­nu­al re­port fol­low­ing ap­prov­al.

62 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).