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


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Art. 35 Accounting

1 The budget and an­nu­al fin­an­cial state­ments of the Over­sight Au­thor­ity shall be man­aged in­de­pend­ently of the budget and ac­counts of the Con­fed­er­a­tion.

2 For ac­count­ing, the pro­vi­sions on com­mer­cial book­keep­ing and ac­count­ing of the CO77 ap­ply by ana­logy.78

3 The Over­sight Au­thor­ity shall cre­ate the re­serves it re­quires to per­form its over­sight activ­it­ies. These shall not ex­ceed the amount of one year’s budget.

77 SR 220

78 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).

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