Ordinance
on the Licensing and Oversight of Auditors
(Auditor Oversight Ordinance, AOO)

¹ The Over­sight Au­thor­ity shall grant li­cences to audit firms un­der state over­sight and to lead aud­it­ors for audits un­der the fin­an­cial mar­ket acts for the fol­low­ing over­sight areas:

a.³⁸

banks in ac­cord­ance with the Bank­ing Act of 8 Novem­ber 1934³⁹ (BankA), fin­an­cial mar­ket in­fra­struc­tures, fin­an­cial groups and pub­lic takeover of­fers in ac­cord­ance with the Fin­an­cial Mar­ket In­fra­struc­ture Act of 19 June 2015⁴⁰, se­cur­it­ies firms in ac­cord­ance with the Fin­an­cial In­sti­tu­tions Act of 15 June 2018⁴¹ (Fin­IA) and mort­gage bond clear­ing houses in ac­cord­ance with the Mort­gage Bond Act of 25 June 1930⁴²;

a.^bis43

per­sons in ac­cord­ance with Art­icle 1b BankA;

b.

in­sur­ance com­pan­ies in ac­cord­ance with the In­sur­ance Su­per­vi­sion Act of 17 Decem­ber 2004⁴⁴;

c.⁴⁵

fund man­age­ment com­pan­ies and man­agers of col­lect­ive as­sets in ac­cord­ance with Fin­IA, in­vest­ment funds, in­vest­ment com­pan­ies with vari­able cap­it­al (SICAV), lim­ited li­ab­il­ity com­pan­ies for col­lect­ive cap­it­al in­vest­ments, in­vest­ment com­pan­ies with fixed cap­it­al (SI­CAF), de­pos­it­ory banks and rep­res­ent­at­ives of for­eign col­lect­ive cap­it­al in­vest­ments in ac­cord­ance with the Col­lect­ive In­vest­ment Schemes Act of 23 June 2006⁴⁶;

d.⁴⁷

...

² ...⁴⁸