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

¹ The Over­sight Au­thor­ity shall store the re­cords for each per­son and each com­pany sep­ar­ately and in chro­no­lo­gic­al or­der.

² A per­son’s or com­pany’s re­cords shall be stored for 20 years from the last ad­di­tion. If a per­son or a com­pany is de­leted from the re­gister, the re­cords may be des­troyed ten years fol­low­ing de­le­tion. This does not ap­ply if a com­pany is de­leted due to mer­ger, de­mer­ger or oth­er re­struc­tur­ing cir­cum­stances.

³ Once the safe­keep­ing peri­od has elapsed, the re­cords shall be offered to the Fed­er­al Archives for archiv­ing. Re­cords that the Fed­er­al Archives do not con­sider to be worthy of archiv­ing shall be des­troyed.