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

¹ The Over­sight Au­thor­ity may en­gage third parties in or­der to carry out its tasks.

² The third parties en­gaged must be in­de­pend­ent from the audit firm un­der state over­sight and from com­pan­ies for which they provide audit ser­vices.

³ They must main­tain con­fid­en­ti­al­ity with re­gard to mat­ters that come to their at­ten­tion with­in the con­text of their work.