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A-08-10 AOO

Auditor Oversight Ordinance

Articles en relation

Withdrawal of accreditation

Administrative sanctions and art. 6 ECHR

An auditor whose accreditation has been withdrawn asks to be allowed to plead his case in open court; the Federal Administrative Court rejects his request. On appeal, the Federal Court concluded that there had been a violation of the right to a public hearing enshrined in art. 6 par. 1 ECHR, and thus affirmed that the civil aspect of this provision applied to procedures for withdrawal of accreditation (TF 2C_384/2022 of November 14, 2023). The Swiss Federal Audit Oversight Authority[...]

Audit supervision

A fictitious bank guarantee goes unnoticed

A start-up relies on a guarantee from a fictitious bank to carry out a capital increase of around CHF 30 million. The auditor in charge of checking the increase report detects nothing. The Federal Administrative Court (FAT) saw this as a manifest lack of critical thinking and confirmed the withdrawal of the bank's authorization - albeit with a reduced duration - in ruling B-2245/2021 of January 27, 2023 (now in force). In 2016, Caroline - a certified auditor - was[...]

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