Art. 11n

An audit firm is sufficiently organised for the audits under OASIA¹if it:

1. it has at least two lead auditors who hold a licence under Article 11m ;
2. after three years at the latest from when the licence is granted, it has at least two audit mandates from OASI offices or branch offices in terms of Article 161 paragraphs 1 and 2 of the Ordinance of 31 October 1947²on Old-Age and Survivors’ Insurance;
3. it complies with the provisions regarding documentation and safekeeping of documents in accordance with Article 730c CO regardless of its legal form.