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

¹ Em­ploy­ees are re­quired to re­port all felon­ies and mis­de­mean­ours that are pro­sec­uted ex of­fi­cio that are re­lated to in­tern­al cases and which they ob­serve dur­ing their of­fi­cial activ­it­ies or which have been re­por­ted to them, to their su­per­i­ors, the Board of Dir­ect­ors, the Swiss Fed­er­al Audit Of­fice or to the law en­force­ment agency.

² The duty to re­port does not ap­ply to per­sons who are en­titled to re­fuse to testi­fy or to give evid­ence un­der Art­icles 113 para­graph 1, 168 and 169 of the Crim­in­al Pro­ced­ure Code⁷⁵.

³ Em­ploy­ees are en­titled to re­port to their su­per­i­ors, the Board of Dir­ect­ors or the Swiss Fed­er­al Audit Of­fice oth­er ir­reg­u­lar­it­ies which they ob­serve dur­ing their in­tern­al of­fi­cial activ­ity or which have been re­por­ted to them.

⁴ Per­sons hav­ing filed charges or made a re­port in good faith must not be dis­ad­vant­aged in their pro­fes­sion­al po­s­i­tion.

⁵ The duty to re­port in re­la­tion to ex­tern­al cir­cum­stances is based on Art­icle 24 para­graph 3.