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


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Art. 18 Actions against individuals working for audit firms under state oversight

If an in­di­vidu­al who is work­ing for an audit firm un­der state over­sight in­fringes the stat­utory pro­vi­sions, he or she shall be is­sued with a writ­ten rep­rim­and by the Over­sight Au­thor­ity. In the event of re­peated or ser­i­ous in­fringe­ments, the Over­sight Au­thor­ity may pro­hib­it this per­son from ex­er­cising his or her func­tion for a lim­ited or un­lim­ited peri­od and, if ap­plic­able, with­draw the li­cence in ac­cord­ance with Art­icle 17 para­graph 1.

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