The FAOA is an institution under public law with its own legal identity. It is located in Berne/Switzerland. The FAOA has the responsibility to decide on applications for the licensing of individuals and audit firms who offer statutory audit services and to oversee audit firms auditing public interest companies. Together with the professional organisations, who issue the rules and standards for the audit sector, the FAOA ensures the proper performance and quality of audit services. This website is only partially available in English. For access to the complete set of information and documents please select one of the three main Swiss national languages: German, French or Italian. We apologise for any inconvenience.