International administrative assistance

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Legislator establishes legal basis for remote inspections by the FAOA

On 19 June 2026, the Swiss Federal Assembly adopted an amendment to the Audit Oversight Act (AOA), introducing the possibility of conducting cross-border oversight activities through remote access (so-called «remote inspections»).

This new option will improve the efficiency of oversight activities and contribute to reducing international travel.

The new provisions are expected to enter into force on 1 January 2027.

Amendment to the AOA (page 5 – in German)