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

The iden­ti­fic­a­tion of the spe­cif­ic of­fend­ers in ac­cord­ance with Art­icle 39 may be dis­pensed with and the busi­ness es­tab­lish­ment may be ordered to pay the fine if:

a.

the iden­ti­fic­a­tion of the of­fend­ers un­der Art­icle 6 of the Fed­er­al Act of 22 March 1974⁹⁰ on Ad­min­is­trat­ive Crim­in­al Law re­quires in­vest­ig­a­tion meas­ures which would be dis­pro­por­tion­ate to the pen­alty that may be im­posed; and

b.

a fine of no more than 20 000 francs comes in­to con­sid­er­a­tion for the con­tra­ven­tions of the pro­vi­sions of this Act.