Art. 1 Licence application
1 A licence application must be submitted to the Oversight Authority by:
- a.
- any individual who wishes to provide audit services as an auditor or audit expert;
- b.
- any audit firm that wishes to provide audit services as an auditor, audit expert or audit firm under state oversight;
- c.7
- any individual who based on a licence in accordance with letter a wishes to perform audits under the financial market acts as a lead auditor in accordance with Article 1 paragraph 1 of the Financial Market Supervision Act of 22 June 20078 (financial market acts) (Art. 9a para. 2 AOA);
- d.9
- any audit firm which based on the licence in accordance with letter b wishes to perform audits under the financial market acts as an audit company (Art. 9a para. 1 AOA);
- e.10
- any individual who, based on a licence in accordance with letter a, wishes to perform audits in accordance with Articles 68 and 68a of the Federal Act of 20 December 194611 on Old-Age and Survivors' Insurance (OASIA) as a lead auditor;
- f.12
- any audit firm which, based on the licence in accordance with letter b, wishes to perform audits in accordance with Articles 68 and 68a OASIA as an audit company.
2 The applicant must submit evidence of payment of the fee in accordance with Article 38 with the application.
7 Inserted by Annex No 1 of the Financial Market Auditing Ordinance of 5 Nov. 2014, in force since 1 Jan. 2015 (AS 2014 4295).
9 Inserted by Annex No 1 of the Financial Market Auditing Ordinance of 5 Nov. 2014, in force since 1 Jan. 2015 (AS 2014 4295).
10 Inserted by Annex No 1 of the O of 22 Nov. 2023, in force since 1 Jan. 2024 (AS 2023 750).
12 Inserted by Annex No 1 of the O of 22 Nov. 2023, in force since 1 Jan. 2024 (AS 2023 750).