The Swiss Federal Council,
based on Articles 9a paragraph 4bis, 15 paragraph 2, 21 paragraph 3, 39 paragraph 1 letter d and 41 of the Auditor Oversight Act of 16 December 20051(AOA),
on Article 936 of the Code of Obligations2(CO)
and on Article 46a of the Government and Administration Organisation Act of
21 March 19973(GAOA),4
ordains:
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