Facts

Parties: Appellant [A.] against the Federal Audit Oversight Authority (FAOA).

Facts:

  • [A.] was admitted as a revision expert on 26 October 2007 and is managing director of [B. GmbH] .
  • The commercial register office of the canton of Appenzell Ausserrhoden reported suspicions of breaches of duty of care in foundation audits.
  • The FAOA revoked [A.] 's admission for three years due to breaches of duty in five foundation audits and violations of reporting obligations.
  • The Federal Administrative Court confirmed the revocation on 19 December 2022.
  • [A.] filed an appeal with the Federal Supreme Court.

Main allegations:

  • No audit planning for five foundation audits.
  • Negligent examination of in-kind contributions.
  • Violation of reporting obligations to the FAOA.

Considerations

The appeal is admissible as it was filed in time and in the correct form and concerns a matter of public law. The Federal Supreme Court examines the violation of federal law ex officio.

The appellant complains of an obviously incorrect finding of fact, which, however, does not meet the requirements of Art. 106 para. 2 FSCA. The previous instance correctly established the facts, in particular that no audit planning was documented and that the in-kind contributions did not meet the statutory requirements.

According to Art. 1 para. 1 AOA, the Audit Oversight Act serves to ensure the quality of audit services. A natural person is admitted as a revision expert if they have an unblemished reputation and provide assurance of impeccable audit activity (Art. 4 para. 1 AOA). The FAOA may revoke the admission if the admission requirements are no longer met (Art. 17 para. 1 AOA).

The previous instance correctly established that the appellant did not carry out any audit planning and disregarded the obligations under private law…