Admission as Audit Expert and Auditor: Refusal due to lack of impeccable reputation

Facts

The appellant [X.] submitted an application to the Federal Audit Supervisory Authority (RAB) on December 31, 2007, for the admission of his company [Y. AG] as an audit expert and for the corresponding entry in the auditors' register. On January 28, 2008, [X.] submitted an application for personal admission as an audit expert. The Federal Audit Supervisory Authority rejected [X.] 's application for admission as an audit expert because he had provided audit services after January 1, 2008, without having the corresponding admission. The Federal Administrative Court dismissed an appeal against this ruling.

[X.] filed an appeal with the Federal Court in public law matters, requesting that the judgment of the Federal Administrative Court and the underlying ruling be set aside, that he be admitted as an audit expert and entered in the register, and that he be admitted as an auditor and entered in the register.

Considerations

The Federal Court examined the admissibility of the appeal and came to the conclusion 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 had not personally submitted an application for admission in a timely manner and that the lower court had rightly come to the conclusion that the appellant's application for admission was to be qualified as late with regard to the applicability of the transitional provision.

The court also examined the question of whether the appellant meets the requirements for an impeccable…