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


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Art. 8 Entry in the commercial register

1 In­di­vidu­als may only provide audit ser­vices in­de­pend­ently if:

a.
they are entered in the com­mer­cial re­gister as sole pro­pri­et­or­ships; and
b.
they and their sole pro­pri­et­or­ship are li­censed ac­cord­ingly by the Over­sight Au­thor­ity.19

2 Audit firms whose re­gistered of­fice is out­side Switzer­land may only per­form audit ser­vices in ac­cord­ance with Swiss law if they have a re­gistered branch of­fice in Switzer­land.

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

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