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


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Art. 7 Principle

1 Audit firms that provide audit ser­vices for pub­lic in­terest en­tit­ies re­quire a spe­cial li­cence and are sub­ject to state over­sight (audit firms un­der state over­sight).

2 Oth­er audit firms shall also be li­censed as audit firms un­der state over­sight, on ap­plic­a­tion, if they sat­is­fy the stat­utory re­quire­ments.

3 The li­cence is val­id for an un­lim­ited peri­od.11

11 In­ser­ted by An­nex No II 3 of the Fin­an­cial In­sti­tu­tions Act of 15 June 2018, in force since 1 Jan. 2020 (AS 2018 5247, 2019 4631; BBl 2015 8901).

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