Art. 20

The entry relating to audit firms shall contain the following details:

1. ¹ company identification number;
2. company name or name and legal form in accordance with the entry in the commercial register;
3. ² address and registered office, and details of the headquarters in the case of branch offices of audit firms based abroad;
4. date of licence;
5. type of licence;
6. if applicable, a reference to a provisional licence;

f.^bis3 the set of rules under which the internal quality control system is operated;

f.^ter4 the type of external quality control or, if none is operated, a note to that effect;

g.⁵ the company identification number, address and registered office of all branch offices in Switzerland registered in the commercial register;

g.^bis6if applicable, information to ensure entry traceability, in particular in restructuring cases;

h. if applicable, a reference to membership of a professional association;

i. if applicable, licences in accordance with specific legislation in the Swiss auditing sector, including the name and address of the licensing authority;

j.⁷ .