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


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Art. 9 Requirements

1 Audit firms shall be li­censed to provide audit ser­vices for com­pan­ies of pub­lic in­terest if they:

a.
sat­is­fy the re­quire­ments for li­cens­ing as an audit ex­pert;
b.
guar­an­tee com­pli­ance with stat­utory pro­vi­sions18;
c.
are suf­fi­ciently in­sured against li­ab­il­ity risks.

2 The Over­sight Au­thor­ity may grant a li­cence to an audit firm on the basis of a for­eign li­cence if the re­quire­ments of this Act have been met.

18 Ex­pres­sion ac­cord­ing to para­graph I of the FA of 20 June 2014 (Bund­ling of Audit Over­sight), in force since 1 Jan. 2015 (AS 2014 4073; BBl 2013 6857). The change was made throughout the en­tire text.

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