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


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Art. 34b Annual report 76

1 The an­nu­al re­port in­cludes the activ­ity re­port (Art­icle 19 para­graph 1), the an­nu­al fin­an­cial state­ments and the audit re­port.

2 The an­nu­al fin­an­cial state­ments con­sist of the bal­ance sheet, the profit and loss state­ment and the notes.

76 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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