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Commentaries: Art. 22 | Omnilex

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Law
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AOO · Ordinance on the Licensing and Oversight of Auditors

Art. 22

Art. 21a Art. 22a

Art. 22

Art. 21a Art. 22a

221.302.3AOOFederal Council OrdinanceSep 1, 2007Original source

The entry relating to a licence shall be deleted from the register by the Oversight Authority if:

the licensed individual has died;
the licensed firm has been dissolved and deleted from the commercial register;
the licence has been withdrawn from an individual or firm for a limited or unlimited period;
the licensed individual or the licensed firm applies for such deletion;
¹ the audit firm’s licence has expired.

Footnotes

Inserted by Annex No 1 of the Financial Market Auditing Ordinance of 5 Nov. 2014, in force since 1 Jan. 2015 (AS 2014 4295). ↩

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