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


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Art. 4 Assurance of proper conduct of auditing activities

1 The ap­plic­ant shall be li­censed if he or she is of good re­pute and no oth­er per­son­al cir­cum­stances sug­gest that he or she does not as­sure the prop­er con­duct of audit­ing activ­it­ies.

2 The fol­low­ing shall be taken in­to ac­count in par­tic­u­lar:

a.15
crim­in­al con­vic­tions;
b.
ex­ist­ing loss cer­ti­fic­ates.

15 Amended by No I of the O of 14 Nov. 2012, in force since 1 Dec. 2012 (AS 2012 6071).

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