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

¹ Audit firms un­der state over­sight must re­port (over­sight re­port) to the Over­sight Au­thor­ity on their com­pli­ance with the pro­vi­sions of over­sight reg­u­la­tions as of 30 June of each year. They must sub­mit this re­port by 30 Septem­ber.

² They are not re­quired to sub­mit an over­sight re­port if they were li­censed dur­ing the cal­en­dar year in ques­tion or if they are in­spec­ted by the Over­sight Au­thor­ity dur­ing the cal­en­dar year.