Laws – Ordinances

Laws

Auditor Oversight Act (AOA)

The Code of Obligations (CO) - in particular Art. 727 ff.

Swiss Civil Code (CC) - in particular Art. 69b and Art. 83b

Federal Council Ordinances

Auditor Oversight Ordinance (AOO)

Verordnung über die Revisionsstelle von Stiftungen

Handelsregisterverordnung (HRegV)

FAOA Ordinances

In the AOO, the Federal Council has delegated the issuance of technical implementing provisions to the FAOA. These include:

Disclosure Ordinance FAOA (DO-FAOA)

Oversight Ordinance FAOA (OO-FAOA)

Data Ordinance FAOA (DatO-FAOA)