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Art. 34 – Recognition of examination regulations

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Art. 34106

Recognition of examination regulations107

1

The Oversight Authority shall recognise examination regulations if:

a.

knowledge of the Swiss legal and administrative provisions that are necessary to provide legally prescribed audit services is tested; and

b.

the examination is held in an official language of the Confederation; the examination regulations may also allow for the examination in English.

2

It may issue additional provisions, in particular relating to the content of the examination.

3

It may issue examination regulations and offer examinations itself.

  1. 106 Amended by No I of the O of 10 Nov. 2010, in force since 1 Dec. 2010 (AS 20105171).
  2. 107 Amended by No I of the O of 14 Nov. 2012, in force since 1 Dec. 2012 (AS 2012 6071).
Legal act context
SR 221.302.3 · AOO · Ordinance · Ordinance of 22 August 2007 on the Licensing and Oversight of Auditors (Auditor Oversight Ordinance, AOO)
Structure path
Chapter 4 Oversight Authority
Language
English (en)
Data status
2024-01-01

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