221.302.3AOOFederal Council OrdinanceSep 1, 2007Original source
In the case of audit firms that have subjected themselves voluntarily to oversight, the Oversight Authority inspects auditing services for companies which are not public interest entities within the meaning of Article 2 letter c number 1 AOA.
Audit firms that wish to perform audits under the financial market acts are no longer entitled to subject themselves voluntarily to oversight if they meet the requirement in Article 11b letter b.
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