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


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Art. 25a Self-regulatory organisations 54

Self-reg­u­lat­ory or­gan­isa­tions (SRO) un­der the Anti-Money Laun­der­ing Act of 10 Oc­to­ber 199755 shall no­ti­fy the Over­sight Au­thor­ity of any in­cid­ents in con­nec­tion with an audit com­pany or a lead aud­it­or and provide it with all the in­form­a­tion and doc­u­ments that the Over­sight Au­thor­ity re­quires to ful­fil its tasks.

54 In­ser­ted by An­nex No II 3 of the Fin­an­cial In­sti­tu­tions Act of 15 June 2018, in force since 1 Jan. 2020 (AS 2018 5247, 2019 4631; BBl 2015 8901).

55 SR 955.0

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