221.302.3AOOFederal Council OrdinanceSep 1, 2007Original source
The Oversight Authority shall require audit firms that are liable to pay the levy to make a payment to account on the basis of its budget in the accounting year in question.
In the first quarter of the subsequent year it shall draw up the final account on the basis of its annual financial statements. Any differences between the payment to account and final account shall be carried forward to the subsequent year’s payment on account.
The payment shall be made within 30 days.
If the oversight levy is disputed, the audit firm may demand an appealable decision.
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