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


Open article in different language:  DE  |  FR  |  IT
Art. 32 Inspection procedure

1 The Over­sight Au­thor­ity may stag­ger the in­spec­tion of audit firms un­der state over­sight in terms of the tim­ing of the in­spec­tions and the sub­ject mat­ter covered.

2 It shall de­term­ine the form and sub­ject of the in­spec­tion and de­cide on the pro­ced­ure to be em­ployed.

3 It may per­form the in­spec­tion to­geth­er with over­sight au­thor­it­ies in ac­cord­ance with spe­cif­ic le­gis­la­tion.104

104 Amended by An­nex No 1 of the Health In­sur­ance Over­sight Or­din­ance of 18 Nov. 2015, in force since 1 Jan. 2016 (AS 20155165).

Previous article Show article in the law Next article

Diese Seite ist durch reCAPTCHA geschützt und die Google Datenschutzrichtlinie und Nutzungsbedingungen gelten.

Feedback
Gesetzeskürzel Name
DE FR IT EN
DE FR IT EN
Laden