Commentaries: Art. 19

An entry relating to individuals shall contain the following details:
1. personal register number;
2. surname and first name;
3. place of origin;
4. date of licence;
5. type of licence;
6. if applicable, a reference to a provisional licence;
7. ¹ if applicable, the function of the person and the company name or name in accordance with the commercial register, address and unique business identification number of the audit firm:
of which the person is the owner or partner,
in which highest management or administrative body or in whose governing body the person sits,
by which the person is employed, or
with which the person is connected in a similar form as under Number 3;
1. if applicable, a reference to membership of a professional association;
2. if applicable, licences in accordance with specific legislation in the Swiss auditing sector, including the name and address of the licensing authority;
3. ² if applicable, a note to the effect that the individual is inactive.
²Licensed individuals are deemed to be inactive if they are not performing any of the functions specified in paragraph 1 letter g, as indicated in the register.³

Amended by No I of the O of 14 Nov. 2012, in force since 1 Dec. 2012 (AS 2012 6071). ↩
Inserted by No I of the O of 23 Aug. 2017, in force since 1 Oct. 2017 (AS 2017 4863). ↩
Inserted by No I of the O of 23 Aug. 2017, in force since 1 Oct. 2017 (AS 2017 4863). ↩

Art. 19