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


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Art. 13 Granting of access 28

1 …29

2 Audit firms un­der state over­sight must grant the Over­sight Au­thor­ity ac­cess to their busi­ness premises at all times.

28 Amended 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).

29 Re­pealed by No I of the FA of 20 June 2014 (Bund­ling of Audit Over­sight), with ef­fect from 1 Jan. 2015 (AS 2014 4073; BBl 2013 6857).

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