Rs 221.302.32 Order From The Federal Supervisory Authority For The Revision Of 14 November 2008 On Electronic Access To Data Not Available To The Public (Asr, Od - Asr Data Ordinance)

Original Language Title: RS 221.302.32 Ordonnance de l’Autorité fédérale de surveillance en matière de révision du 14 novembre 2008 sur l’accès électronique aux données non accessibles au public (Ordonnance sur les données ASR, OD-ASR)

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221.302.32 order of the federal supervisory authority for the revision on electronic access to data not available to the public (ASR, OD - ASR data Ordinance) of November 14, 2008 (Status January 1, 2016) the federal authority of oversight review, view of art. 25, al. 2 of the Ordinance on the supervision of the revision of August 22, 2007 (OSRev), stop: Section 1 provisions general art. 1subject this order regulates the electronic access to data not available to the public (art. 26, para. 1, OSRev) that can be extended to the other Swiss supervisory authorities within the meaning of art. 22 of the law of 16 December 2005 on the supervision of the revision (LSR).

New content according to point 2 of the annex to the O from 18 nov. 2015 on the supervision of insurance, in effect since Jan. 1. 2016 (2015 5165 RO).
SR 221.302 art. 2 data not available to the public by not publicly available data means data not included in the register of Auditors (art. 19 ss OSRev) and from applications for approval, documents attached to applications for approval, accreditation and any other source whose information decisions are necessary for the application of the LSR.
Data not available to the public, and the level of access are listed in the annex.

RS 221.302 Section 2 Conditions of electronic access to data not available to the public art. 3 applicable law electronic access to data not available to the public is governed by the applicable law on administrative assistance within the meaning of the Federal law of June 19, 1992, on the protection of data (LPD), the LSR and corresponding implementing legislation.

RS 235.1 SR 221.302 art. 4 electronic access request other Swiss supervisory authorities can apply to the supervisory authority in order to have electronic access to data not available to the public.
The application contains the following information: a. confirmation that the substantive conditions attached to the transmission of data not available to the public are met; (b) the types of information or documents for which electronic access is sought and the goal; c. individuals and companies in revision concerned; ETD. the names and contact details of those who have a right of access.

The other Swiss supervisory authorities must furthermore meet the technical arrangements laid down by the supervisory authority and expected to pay for costs related to the installation of electronic access.

New content according to point 2 of the annex to the O from 18 nov. 2015 on the supervision of insurance, in effect since Jan. 1. 2016 (2015 5165 RO).
New content according to point 2 of the annex to the O from 18 nov. 2015 on the supervision of insurance, in effect since Jan. 1. 2016 (2015 5165 RO).

Art. 5 persons with a right of access other Swiss supervisory authorities named two people who must benefit from electronic access to data not available to the public.
These two people should not provide their right of access to a third party.

New content according to point 2 of the annex to the O from 18 nov. 2015 on the supervision of insurance, in effect since Jan. 1. 2016 (2015 5165 RO).

Art. 6 deletion or disruption of access electronic access to data not available to the public may be removed at any time or interrupted when the conditions of the art. 4 or 5 are more fulfilled.

Section 3 entry into force art. 7. this order comes into force on January 1, 2009.

Annex (art. 2, para. 2) data catalog not accessible to the public which may be the subject of electronic access for other Swiss legend access level supervisory authorities: A: see Catalogue data not available to the public and access rights not available to the public access level 1 data fields. 1.1 personal data. Data contained in the application address and home telephone number and e-mail A language of A Date of birth correspondence address as appropriate, has reason to trade or name depending on registration in the commercial register, address and registration number at the trade register of the company for review in which the person sits on the superior body of Executive or administrative or the management body A training Type and date of the degree if any , list of activities during which professional practice under supervision has been acquired, with reference to the following information: - name or employer name - if applicable, section in which the activity was conducted - date of the beginning and the end of the activity - activity rate (mainly in full or part time) - indication of whether activity has been carried out mainly in the field of accounting and auditing - first and last name and If necessary, the registration number of the person under the supervision of which the activity was conducted for requests for approval as an expert reviewer, as appropriate, list of activities that allowed the experience practice unsupervised, with reference to the following information: A - reason to trade or the name of the employer, or because of trade or company of review which the person name is or was the holder or co-holder - if any , section in which the activity was conducted - date of the beginning and the end of the activity - activity rate (mainly full-time or part-time)-indication if the activity was conducted mainly in the field of accounting and the accounting review as appropriate, date of the successful training recognized as proof of knowledge of Swiss law A criminal proceedings or administrative criminal law permanently closed in the ten years leading up to the filing of demand A Procedures in civil or administrative liability, proceedings conducted by a supervisory authority established by special laws, by authority of market sanctions or by a disciplinary body of a professional order, in relation to review benefits prescribed by law and closed ten years prior to the application for approval A acts of default of existing assets has 1.2. Data corresponding to the following documents produced by individuals passport or identity card valid A diploma or equivalent certificate confirming the completion of training to the senses of the art. 4, al. 2, LSR as appropriate, written attestations of the employer regarding professional practice acquired under supervision has any evidence that the person has the required knowledge of the Swiss by a certificate stating that a recognized training has been followed with success A central current criminal record extract (dating not more than three months at the time of request) and where appropriate, judgments arising therefrom; for residents abroad for more than two years, official proof or an equivalent proof of their State of domicile A liability of civil or administrative law Procedures, procedures conducted by a supervisory authority established by special laws, by an authority to sanction market or by a disciplinary to a professional body, in relation to benefits for review prescribed by law and closed during the ten years preceding the request for approval has

Retrieves current register of proceedings and bankruptcy (not dating back more than three months at the time of the introduction of the request); for residents abroad, an official receipt or equivalent proof of their State of domicile (in case of change of residence, the federal oversight review authority reserves the right to require official receipts or equivalent evidence of past residences).

Any documents proving the experience practice unsupervised at 2. Data on companies in revision 2.1. Data contained in the request for approval of all the companies in revision as appropriate, address of the web site in A language of A number of members of the highest organ of Executive Directors or the governing body A statement certifying that all the reviewers who run the revision have corresponding with that approval requested by the company to review A number of individuals involved in the provision of review thus classified: - people with corresponding with the requested approval - people without approval for name and address of the person signing the request, as well as name, first name, address, telephone number and e-mail address of the person to contact or his substitute's statement as to the existence of a system of quality assurance and, if so, which. otherwise, company's commitment of revision to join by August 31, 2010, to a system of regular evaluation of its activities for review by professionals of the same rank A criminal proceedings or administrative criminal law definitely closed within ten years prior to the filing of the request has


Responsibility of civil or administrative law procedures, procedures conducted by a supervisory authority established by special laws in relation to review benefits prescribed by law, by an authority to sanction market or by a disciplinary body of a professional order and closed ten years prior to the application for registration was 2.2. Data contained in the request for companies in revision for approval company review submitted to the monitoring of the Declaration State about the existence of a sufficient insurance coverage against civil liability or financial collateral equivalent A list of judicial proceedings or administrative criminal law pending against the company for its employees in relation to benefits for the revision has as appropriate list of companies open to the public whose annual accounts or group accounts are revised, with indication of the following information: A - name or name, seat and registration number at the trade register of society open to the public - society open to the public (art. 727, al. 1, ch. 1, CO)-where appropriate, name and seat of the stock exchange from whom the titles of participation or borrowing of the company open to the public are side - standards of accounting whereby society open to the public draws up its annual accounts and eventually consolidated its accounts - name and registration number of the reviewer, who directs the revision - date at which the reviewer who heads the review started his term this as applicable, name and address of the authority of foreign oversight review and foreign number of approval or register when the business of revision is subject to an authority monitoring foreign review recognized by the Board federal A 2.3. Data corresponding to the documents produced by companies in revision recent extract from the register of commerce; for companies in revision headquartered abroad, an excerpt from the branch in Switzerland (dating no more than three months at the time of the application) A list of the members of the direction with indication of the name, first name, home, place of origin, date of birth, occupation and, if necessary, register A Description number written system of quality applied to benefits of revision according to the requirements of the supervisory authority and indication of the standard applied as appropriate, the decisions or judgements terminating a criminal law or administrative criminal law procedure if any, decisions or judgements terminating a procedure in civil or administrative law liability, a procedure conducted by a supervisory authority established by special laws, by an authority to sanction market or by a disciplinary to a professional body in relation to review benefits prescribed by law, and closed ten years prior to the application for approval of A recent extract from the register of the proceedings and bankruptcy (all documentation must dated less than three months at the time of the filing of the application for registration) A 2.4. Data corresponding to the following documents produced, at least in the form of copy, by companies in revision for approval company review submitted to the monitoring of the current state statutes or current company contract and regulations of organization and business or other equivalent documents A written Description and graphical representation of property reports, including agreements between the owners and the other possibilities either takeover , is another take of decisive influence A list of members of the highest organ of management and administration of the management body, with indication of the surname, name, domicile, place of origin, date of birth; If necessary, register number, occupation and current extract central criminal record and the register of proceedings and bankruptcy (these excerpts must not be more than three months at the time of the filing of the application) there will be attached for members who don't have a certification in quality of reviewer or expert-reviewer A written Description and graphical representation of the external structure of the company (the group structure and participation structure) including Swiss and foreign subsidiaries, branches and all direct participation and indirect major holdings, and indication of activities and the annual accounts has written Description and graphical representation (flowchart) of the internal structure of the company and its management, with indication of the names of the people responsible for each sector insofar as they exist , management of the three reports last fiscal years, including any group accounts and reports of corresponding review A contract of insurance or documents and certificates relating to financial collateral equivalent A for each company that is open to the public, list of all fees paid for the services provided during the previous two years, divided between review and benefits and other services A Description of measures to guarantee the independence of the review company has

Description of the measures to ensure compliance with the requirements to the documentation and conservation of A Description of the measures relating to the company and the mandate to ensure the quality of revision (art. 12 LSR) and benefits has 3. Other data all other data collected by the federal supervisory authority for review as part of the application of the LSR to update according to point 2 of the annex to the O from 18 nov. 2015 on the supervision of insurance, in effect since Jan. 1. 2016 (2015 5165 RO).
RS 221.302 RS 220 State on January 1, 2016

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