Auditors and auditing companies

Responsibilities of the supervisory authority

The FMA is responsible for the prudential supervision of auditors and auditing companies (issuing and withdrawal of licences, monitoring of continued compliance with licensing conditions), disciplinary powers, quality and due diligence inspections, and maintenance of the register of auditors. The FMA is also responsible for issuing certifications, advertising the auditor examination (licensing or qualification examination), and admission to the examinations.

Further information available in German.