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


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Art. 22 Swiss regulatory bodies 45

1 The Over­sight Au­thor­ity and oth­er Swiss reg­u­lat­ory bod­ies must ex­change any in­form­a­tion and doc­u­ments that may be re­quired for the pur­pose of en­for­cing the rel­ev­ant le­gis­la­tion.46 They shall co­ordin­ate their over­sight activ­it­ies to avoid any du­plic­a­tion.

2 They shall in­form each oth­er about pending pro­ceed­ings and de­cisions that may be im­port­ant with re­gard to their re­spect­ive over­sight activ­it­ies.

45 Amended by An­nex No 1 of the Health In­sur­ance Over­sight Act of 26 Sept. 2014, in force since 1 Jan. 2016 (AS 2015 5137; BBl 2012 1941).

46 Amended by An­nex No 1 of the Health In­sur­ance Over­sight Act of 26 Sept. 2014, in force since 1 Jan. 2016 (AS 2015 5137; BBl 2012 1941).

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