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On 13 December 2025, FAOA adopted an amendment to Circulars 1/2008 and 1/2009, which entered into force on 15 December 2024.
The revised international standards ISA 260 and 700 were recognized herewith. Furthermore, the FAOA put transitional provisions into force for instances in which the annual and consolidated financial statements for the financial year 2024 are audited in line with the audit standard ISA-CH 220 (Revised), ISA-CH 315 (Revised) and ISA-CH 600 (Revised) on a voluntary basis.