Kommentare: 11dbis

The lead auditor is deemed to have the necessary expertise in and practical experience of licencing for audits of persons in accordance with Article 1b BankA¹if he or she provides evidence of the following:
1. eight years professional experience in audit services (Art. 2 let. a AOA), obtained in Switzerland or in a comparable fashion abroad;
2. 800 audit hours in the oversight area of this Article;
3. 16 hours of continuing education and training in the oversight area of this Article within one year ahead of submitting the licence application.
After the licence has been granted, she or he is deemed to continue to possess the requisite expertise and practical experience to audit under this Article if she or he provides evidence of the following:
1. ² 100 audit hours in the oversight area of this Article in each of the past six years;
2. 16 hours of continuing education and training per year in the oversight area of this Article.
Lead auditors may count professional experience and auditing hours in the oversight areas in accordance with Article 11a paragraph 1 letters a and c for the purpose of licensing or retention under paragraphs 1 and 2 respectively.³
They may count a maximum of eight hours continuing education and training undertaken in the oversight areas under Article 11a paragraph 1 letters a and c.⁴

SR 952.0 ↩
Amended by Annex 1 No II 1 of the Financial Institutions Ordinance of 6 Nov. 2019, in force since 1 Jan. 2020 (AS 2019 4633). ↩
Amended by No I 2 of the O of 18 June 2021 on the Adaptation of Federal Law to Developments in Distributed Ledger Technology, in force since 1 Aug. 2021 (AS 2021 400). ↩
Amended by No I 2 of the O of 18 June 2021 on the Adaptation of Federal Law to Developments in Distributed Ledger Technology, in force since 1 Aug. 2021 (AS 2021 400). ↩

11dbis