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


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Art. 1 Subject matter and purpose

1 This Act shall reg­u­late the li­cens­ing and over­sight of per­sons who provide audit ser­vices.

2 Its pur­pose shall be to en­sure the prop­er per­form­ance and the qual­ity of audit ser­vices.

3 Stat­utory pro­vi­sions of spe­cif­ic le­gis­lat­ive acts take pre­ced­ence over the pro­vi­sions of this Act.

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