Cadre juridique applicable
Admission with a foreign qualification
- RAG (SR 221.302), Arts. 4–5 — professional qualification and experience requirements for admission as an audit expert or auditor.
- RAV (SR 221.302.3) — implementing requirements for admission, professional practice and evidence.
- Comparable foreign qualification — the RAB assesses whether the foreign qualification grants the required professional entitlement in the home state and whether the statutory Swiss conditions are met.
- Swiss-law knowledge and reciprocity — can be decisive for applicants relying on a foreign audit qualification; the precise route depends on the qualification and home state.
Exercice professionnel en Suisse
- RAB admission and public register — the admission level determines the audit services for which the professional may take responsibility.
- Independence and professional-practice requirements remain separate from recognition of the training itself.
Autorités compétentes
- Federal Audit Oversight Authority (RAB) — admission and register for auditors and audit experts.
- Recognised examination / professional body — may be relevant for proof of Swiss-law knowledge or the foreign professional entitlement.