Commentaries: Art. 8

Individuals may only provide audit services independently if:
1. they are entered in the commercial register as sole proprietorships; and
2. they and their sole proprietorship are licensed accordingly by the Oversight Authority.¹
Audit firms whose registered office is outside Switzerland may only perform audit services in accordance with Swiss law if they have a registered branch office in Switzerland.

Amended by No I of the O of 14 Nov. 2012, in force since 1 Dec. 2012 (AS 2012 6071). ↩

Art. 8