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Commentaries: Art. 49 | Omnilex

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AOO · Ordinance on the Licensing and Oversight of Auditors

Art. 49

Art. 48 Art. 50

Art. 49

Art. 48 Art. 50

221.302.3AOOFederal Council OrdinanceSep 1, 2007Original source

Audit firms performing ordinary audits must have an internal quality control system as of 15 December 2013 and supervise its appropriateness and effectiveness (Art. 9 para. 1).
Audit firms that conduct limited audits must have an internal quality control system as of 1 October 2017 and supervise its appropriateness and effectiveness (Art. 9 para. 1).¹

Footnotes

Amended by No I of the O of 23 Aug. 2017, in force since 1 Oct. 2017 (AS 2017 4863). ↩

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