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Home News Press messages Decision for Recognizing the Audit Oversight System of Bulgaria

Decision for Recognizing the Audit Oversight System of Bulgaria

The Swiss Audit Oversight Act (AOA) exhibits certain extra-territorial properties that can affect audit firms headquartered outside Switzerland.
 
By its letter the Federal Audit Oversight Authority (FAOA) informed the Commission for Public Oversight of Statutory Auditors that on 1 July 2015, based on an assessment conducted bythe Federal Audit Oversight Authority (FAOA) and resulting recommendation, the SwissGovernment decided to recognise the audit oversight system of Bulgaria.
 
The Swiss Governmentalso decided to put the extra-territorial jurisdiction of the FAOA overauditors of foreign companies with equity listings on a Swiss stock exchange into force as of1 October 2015. As of this date, such foreign audit firms require a licence as an audit firm under state oversight in Switzerland and are subject to the oversight of the FAOA. Based on the recognition of the CPOSA by the Swiss Government,. the licensing and oversight Obligations for foreign audit firms headquartered in our jurisdiction will not apply to audit firms subject to the oversight of CPOSA

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The Commission for Public Oversight on Statutory Auditors was established in compliance with the Directive 2006/43/EC of the European Parliament and of the Council.

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