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

¹ The Over­sight Au­thor­ity and the oth­er over­sight au­thor­it­ies may grant each oth­er elec­tron­ic ac­cess to li­cence ap­plic­a­tions, the as­so­ci­ated doc­u­ments and oth­er re­cords.¹⁰¹

² The Over­sight Au­thor­ity may re­fuse to hand over re­cords if:

a.

the pur­pose of the re­cords is to help it form opin­ions in­tern­ally;

b.

the hand over of the re­cords would jeop­ard­ise cur­rent pro­ceed­ings or com­prom­ise the ful­fil­ment of its over­sight activ­ity;

c.

this would be in­com­pat­ible with the aims or the pur­pose of audit over­sight.