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

¹ The Over­sight Au­thor­ity shall re­cog­nise ex­am­in­a­tion reg­u­la­tions if:

a.

know­ledge of the Swiss leg­al and ad­min­is­trat­ive pro­vi­sions that are ne­ces­sary to provide leg­ally pre­scribed audit ser­vices is tested; and

b.

the ex­am­in­a­tion is held in an of­fi­cial lan­guage of the Con­fed­er­a­tion; the ex­am­in­a­tion reg­u­la­tions may also al­low for the ex­am­in­a­tion in Eng­lish.

² It may is­sue ad­di­tion­al pro­vi­sions, in par­tic­u­lar re­lat­ing to the con­tent of the ex­am­in­a­tion.

³ It may is­sue ex­am­in­a­tion reg­u­la­tions and of­fer ex­am­in­a­tions it­self.