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

¹ The Over­sight Au­thor­ity shall charge fees for its de­cisions, in­spec­tions and ser­vices.

² To cov­er the over­sight costs that are not covered by fees, the Over­sight Au­thor­ity shall charge an an­nu­al over­sight levy to audit firm un­der state over­sight. This shall be levied on the basis of the costs in­curred in the ac­count­ing year in ques­tion and shall take ac­count of the eco­nom­ic sig­ni­fic­ance of the audit firms un­der state over­sight.

³ The Fed­er­al Coun­cil shall de­term­ine the de­tails, in par­tic­u­lar the rates for fees, the as­sess­ment of the over­sight levy and the al­loc­a­tion of this levy to the audit firms un­der state over­sight.