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


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Art. 5 Requirements for auditors

1 An in­di­vidu­al shall be li­censed as an aud­it­or if he or she:

a.
has a spot­less re­cord;
b.
is qual­i­fied in ac­cord­ance with Art­icle 4 para­graph 2;
c.
can demon­strate one year’s pro­fes­sion­al ex­per­i­ence.

2 The pro­fes­sion­al ex­per­i­ence must have been ac­quired primar­ily in the fields of ac­count­ing and audit­ing un­der the over­sight of a li­censed aud­it­or or a for­eign spe­cial­ist with com­par­able qual­i­fic­a­tions. Pro­fes­sion­al ex­per­i­ence ac­quired while edu­ca­tion shall be taken in­to ac­count, provided that these re­quire­ments have been met.

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