Enforcement
Enforcement encompasses all investigations, proceedings, and measures by which the FAOA enforces applicable law, investigates possible legal violations, and, if necessary, imposes sanctions.
Topics
Enforcement principles
The FAOA sets out its principles on enforcement in its Enforcement Policy. These principles outline the criteria and procedures it applies when making decisions relating to the auditing and assurance industry and interested parties. This ensures transparency.
FAOA rulings
The FAOA issues rulings in connection with the licences it grants and publishes selected, significant rulings – leading cases.
Court rulings
Individual rulings of the FAOA are appealed before the Federal Administrative Court. The FAOA publishes the corresponding, legally binding judgments of the Federal Administrative Court and the Federal Supreme Court.