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


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Art. 28 Oversight Authority

1 Over­sight in ac­cord­ance with this Act shall be the re­spons­ib­il­ity of the Fed­er­al Audit Over­sight Au­thor­ity (the Over­sight Au­thor­ity).

2 The Over­sight Au­thor­ity is a pub­lic law in­sti­tu­tion with its own leg­al per­son­al­ity. It car­ries out its over­sight in­de­pend­ently (Art­icle 38).59

3 It is in­de­pend­ent with re­gard to its or­gan­isa­tion and man­age­ment and keeps its own ac­counts.

4 The Over­sight Au­thor­ity is man­aged in ac­cord­ance with busi­ness man­age­ment prin­ciples.60

5 With­in the scope of this Act, the Over­sight Au­thor­ity is en­titled to file ap­peals with the Fed­er­al Su­preme Court.61

59 Amended by No I of the FA of 20 June 2014 (Bund­ling of Audit Over­sight), in force since 1 Jan. 2015 (AS 2014 4073, BBl 2013 6857).

60 In­ser­ted by No I of the FA of 20 June 2014 (Bund­ling of Audit Over­sight), in force since 1 Jan. 2015 (AS 2014 4073; BBl 2013 6857).

61 In­ser­ted by No I of the FA of 20 June 2014 (Bund­ling of Audit Over­sight), in force since 1 Jan. 2015 (AS 2014 4073; BBl 2013 6857).

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