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

¹ Con­tinu­ing edu­ca­tion and train­ing courses in ac­cord­ance with Art­icles 11d-11f, in­clud­ing courses us­ing new in­form­a­tion tech­no­lo­gies and cor­res­pond­ence courses, must meet at least the fol­low­ing cri­ter­ia:⁷⁰

a.

The con­tinu­ing edu­ca­tion and train­ing in­clude the audit fields for each over­sight area defined by Art­icle 3 of the Fin­an­cial Mar­ket Audit­ing Or­din­ance of 5 Novem­ber 2014⁷¹ (FMAO-FINMA).

b.

Ex­tern­al and in­tern­al con­tinu­ing edu­ca­tion and train­ing events last at least one hour.

c.

At least three per­sons must par­ti­cip­ate in in­tern­al con­tinu­ing edu­ca­tion and train­ing events.

d.⁷²

A learn­ing as­sess­ment is car­ried out in the case of asyn­chron­ous vir­tu­al events.

² The ac­tu­al dur­a­tion of the con­tinu­ing edu­ca­tion and train­ing event shall be cred­ited. Spe­cial­ised lec­tures and spe­cial­ised train­ing shall be cred­ited as double the lec­ture or class dur­a­tion.

³ Self-study is not deemed to be con­tinu­ing edu­ca­tion and train­ing.