Federal Audit Oversight Authority
Observer
The Federal Audit Oversight Authority (FAOA) is a public institution of the Swiss Confederation with its own legal identity, located in Bern. It has the responsibility to decide on applications for the licensing of individuals and firms that provide statutory auditing services and to oversee firms that audit companies of public interest. Together with specialist associations that issue professional and ethical rules for the auditing sector, the FAOA ensures the proper performance and quality of audit services.