Withdrawal of authorization as audit expert due to lack of unblemished reputation

Facts

The appellant, [X.] , was granted unlimited authorization as an audit expert by the Federal Audit Supervisory Authority (RAB) on December 17, 2007, and was entered in the register of auditors. After the RAB learned of a complaint against him and [Y. AG] , alleging that they had violated the rules on independence, it initiated proceedings to withdraw the authorization. By decision of January 24, 2011, the RAB withdrew [X.] 's authorization as an audit expert and deleted the corresponding entry in the register of auditors. The appellant appealed against this decision, which was dismissed by the Federal Administrative Court.

The appellant then requested that the judgment of the Federal Administrative Court be set aside. The Federal Administrative Court and the Federal Department of Justice and Police waived their right to comment, while the Federal Audit Supervisory Authority requested that the appeal be dismissed.

Considerations

The Federal Court examined the admissibility of the appeal and concluded that the appeal in public law matters is admissible, as the contested decision does not concern the assessment of mental or physical abilities. The Court found that the appellant meets the requirements for education and professional practice, but his reputation as unblemished is in question.

The Court pointed out that the concept of unblemished reputation in Art. 4 para. 1 AOA is not further defined, but that the lower court rightly stated that various elements such as integrity, conscientiousness, and impeccable care as profession-specific reputation characteristics or general qualities such as reputation, respect, and trustworthiness must be taken into account in the guarantee and reputation check.

The Court concluded that the…