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


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Art. 45 Referendum and commencement

1 This Act is sub­ject to an op­tion­al ref­er­en­dum.

2 The Fed­er­al Coun­cil shall de­term­ine the com­mence­ment date.

Com­mence­ment date:100 1 Septem­ber 2007
Art­icles 28, 29, 30 para­graphs 1, 2, 3 let­ter a–c and e and 4, 31, 32, 33 para­graphs 1 and 3, 34, 35 para­graphs 1 and 2, 36, 37 and 38 para­graph 1: 1 Novem­ber 2006
Art­icle 8 para­graph 1 let­ter a and 2: 1 Oc­to­ber 2015101
Art­icle 8 para­graph 1 let­ter b and 3: 1 Oc­to­ber 2017102
Art­icle 8 para­graph 1 let­ters c and d: ir­rel­ev­ant and do not come in­to force103

100 O of 22 Aug 2007 (AS 2007 3969).

101 O of 1 Ju­ly 2015 (AS 2015 2437).

102 FA of 30 Sept. 2016 (AS 2017 4859; BBl 2015 5717).

103 FA of 30 Sept. 2016 (AS 2017 4859; BBl 2015 5717).

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