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

¹ The bod­ies of the Over­sight Au­thor­ity and its staff are bound by of­fi­cial secrecy.

² The duty of secrecy re­mains after ter­min­a­tion of the em­ploy­ment re­la­tion­ship or mem­ber­ship in a body of the Over­sight Au­thor­ity.

³ In hear­ings and court pro­ced­ures, the em­ploy­ees and mem­bers of the Over­sight Au­thor­ity bod­ies may not without the au­thor­isa­tion of the Over­sight Au­thor­ity speak about im­pres­sions they have formed while ful­filling their tasks and which re­late to their of­fi­cial tasks as parties, wit­nesses or tech­nic­al ex­perts.