Current situation
The Swiss Federal Act on the Licensing and Oversight of Auditors (Audit Oversight Act, AOA) and the Ordinance on the Licensing and Oversight of Auditors (Audit Oversight Ordinance, AOO) entered into force on 1st September 2007. Article 3 AOA requires that individuals and audit companies be approved by the Federal Audit Oversight Authority (FAOA) to provide audit services. To this end, the FAOA maintains a public register of licensed auditors (Art. 15, para. 2 AOA).
For any information concerning the accreditation as a Swiss certified audit expert, please contact the FAOA (rab-asr.ch/#/), which is the only body competent to respond on this matter. EXPERTsuisse will be happy to answer any questions you may have about the Swiss law course and examination.
The requirements to be approved as an audit expert or auditor are set out in Article 4 of the AOA (training, professional practice, reputation). Also formulated there are the additional requirements for individuals who have completed their training abroad.
Individuals who have completed outside of Switzerland a training (including education and experience) that is comparable to Swiss qualifications may apply to the FAOA for approval and registration in the auditors' register. Among the conditions to the granting of such approval is the proof by the applicant that he/she possesses the required knowledge of Swiss Law.
The examination
According to articles 6 and 34 AOO, in their revised version with effect on October 2010, to prove such sufficient knowledge of Swiss law the applicants are required to pass an examination. The FAOA has delegated to EXPERTsuisse the organisation of the examination and approved the examination regulations prepared by EXPERTsuisse Ltd. Candidates will have the choice to take the examination in German, French, Italian or English.
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Additional session - June 2024
Due to the entry into force of the mutual agreement with Great Britain, EXPERTsuisse proposes a special/supplementary examination session on June 14, 2024. The registration form is now available (registration deadline: April 15, 2024).
Please note that there are no preparatory courses for this exam. However, EXPERTsuisse can provide the following materials on request:
- a list of mandatory and optional documentation (October 2023);
- a mock exam;
- the course material of the November 2023 session at a cost of CHF 1'120 + VAT.
and invites interested parties to take a close look at the document Subjects subtopics & preparation material extracted from the Examination Regulations.
An exemplary examination is also available below for your reference.
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A session is also planned at the usual time, on December 6, 2024. The registration form will be available by the end of February 2024 (registration deadline: October 1, 2024).
The course
As a result of the modifications to articles 6 and 34 AOO candidates will no longer be required to follow any particular preparation course in order to take the examination. However, EXPERTsuisse continues to offer a course with the purpose of preparing the candidates to such examination. The course is conducted entirely in English and runs over four days. The next course is scheduled in October/November 2024 (31.10-01.11 & 07-08.11.2024) in anticipation of the examination in December 2024. The registration form will also be available by the end of February 2024 (registration deadline: October 1, 2024).