Bundesgesetz vom 16. Dezember 2005 über die Zulassung und Beaufsichtigung der Revisorinnen und Revisoren
Federal Act of 16 December 2005 on the Licensing and Oversight of Auditors
Loi fédérale du 16 décembre 2005 sur l'agrément et la surveillance des réviseurs
Legge federale del 16 dicembre 2005 sull'abilitazione e la sorveglianza dei revisori
2016-09-19T10:48:43.3500000Z
https://www.termdat.bk.admin.ch/entry/1127
([Amtliche Sammlung des Bundesrechts 2007 3971](http://www.admin.ch/ch/d/as/2007/3971.pdf))
FCh, Terminology Section, 2010
([Recueil officiel du droit fédéral 2007 3971](http://www.admin.ch/ch/f/as/2007/3971.pdf))
([Raccolta ufficiale delle leggi federali 2007 3971](http://www.admin.ch/ch/i/as/2007/3971.pdf))
USG: the term oversight is widely used in this context in accounting circles and has been adopted by the Federal Audit Oversight Authority, although oversight normally means an unintentional failure to do something
FCh, Terminology Section, 2010