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Commentaries: Art. 25 | Omnilex
Law
/
AOO · Ordinance on the Licensing and Oversight of Auditors
Art. 25
Art. 24
Art. 26
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Art. 25
Art. 24
Art. 26
221.302.3
AOO
Federal Council Ordinance
Sep 1, 2007
Original source
The electronic systems for the register and for the storage of records must satisfy the following requirements:
The existence and quality of the recorded data shall be maintained over the long term.
The format of the data shall be independent from the manufacturer of certain electronic systems.
The data shall be backed up in accordance with recognised standards and state-of-the-art technology.
Documentation on the program and the format shall be available.
The Oversight Authority shall regulate authorisation to access the data and the electronic systems in an Ordinance.
It shall issue regulations on:
the periodic backing-up of data on decentralised data carriers;
the maintenance of the data and electronic systems;
the protection of the data and electronic systems against misuse;
the measures to be taken in the event of technical faults affecting the electronic systems.
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