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


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Art. 35 Avoidance of conflicts of interest

1 The Chief Ex­ec­ut­ive and the staff of the Over­sight Au­thor­ity must be in­de­pend­ent from the audit­ing pro­fes­sion.

2 ...108

108 Re­pealed by An­nex No 1 of the Fin­an­cial Mar­ket Audit­ing Or­din­ance of 5 Nov. 2014, with ef­fect from 1 Jan. 2015 (AS 2014 4295).

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