AS 2021 331

Ordinanza sull’abilitazione e la sorveglianza dei revisori (Ordinanza sui revisori, OSRev)

RU 2021 www.dirittofederale.admin.ch La versione elettronica firmata è quella determinante

Modifica del 26 maggio 2021

Il Consiglio federale svizzero ordina:

I L’allegato 2 dell’ordinanza sui revisori del 22 agosto 20071 è sostituito dalla versione qui annessa.

II La presente ordinanza entra in vigore il 1° luglio 2021.

26 maggio 2021 In nome del Consiglio federale svizzero: Il presidente della Confederazione, Guy Parmelin Il cancelliere della Confederazione, Walter Thurnherr

1 RS 221.302.3

2021-1807 RU 2021 331

Ordinanza sui revisori RU 2021 331

Allegato 2 (art. 10 cpv. 2)

Elenco delle autorità estere di sorveglianza dei revisori riconosciute

Australia Australian Securities and Investments Commission (ASIC) Austria Abschlussprüferaufsichtsbehörde (APAB) Belgio College van Toezicht op de Bedrijfsrevisoren / Collège de Supervision des Réviseurs d’Entreprises (CTBR/CSRE) Bermuda Bermuda Public Accountability Board Brasile Comissão de Valores Mobiliários (CVM) Bulgaria Commission for Public Oversight of Statutory Auditors (CPOSA) Canada Canadian Public Accountability Board (CPAB) Cina China Securities Regulatory Commission (CSRC) Croazia Croatian Audit Public Oversight Committee (APOC) Corea del Sud Financial Services Commission (FSC), Securities and Futures Commission (SFC) e Financial Supervisory Service (FSS) Danimarca Danish Business Authority (DBA) Finlandia Finnish Patent and Registration Office, Auditor Oversight Unit (PRH) Francia Haut Conseil du commissariat aux comptes (H3C) Germania Abschlussprüferaufsichtsstelle (APAS) Giappone Certified Public Accountants and Auditing Oversight Board (CPAAOB) e Financial Services Agency (FSA) Gran Bretagna Financial Reporting Council (FRC) Grecia Hellenic Accounting and Auditing Standards Oversight Board (ELTE) Guernsey Guernsey Registry Indonesia Pusat Pembinaan Profesi Keuangan (PPPK), Secretariat General, Ministry of Finance Irlanda Irish Auditing & Accounting Supervisory Authority (IAASA) Islanda Public Auditors Oversight Board (PAOB) Isola di Man Isle of Man Financial Services Authority (IoMFSA) Italia Commissione Nazionale per le Società e la Borsa (CONSOB) Jersey Jersey Financial Services Commission (JFSC)

Ordinanza sui revisori RU 2021 331

Lettonia Ministry of Finance, Department of Taxes Administration and Accounting Policy, Audit Oversight Commission Liechtenstein Finanzmarktaufsicht (FMA) Lituania Authority of Audit, Accounting, Property Valuation and Insolvency Management (AAAPVIM) Lussemburgo Commission de Surveillance du Secteur Financier (CSSF) Malta Ministry of Finance, The Economy & Investment Mauritius Financial Reporting Council (FRC) Norvegia Finanstilsynet Nuova Zelanda Financial Markets Authority (FMA) Paesi Bassi Authority for the Financial Markets (AFM) Polonia Audit Oversight Commission (AOC) Portogallo Securities Market Commission Qatar Qatar Financial Centre Authority (QFC) Repubblica Ceca Public Audit Oversight Board (RVDA) Romania Consiliul Pentru Supravegherea În Interes Public A Profesiei Contabile (CSIPPC) Singapore Accounting and Corporate Regulatory Authority (ACRA) Slovacchia Auditing Oversight Authority Slovenia Agency for Public Oversight of Auditing (APOA) Spagna Accounting and Auditing Institute Stati Uniti Public Company Accounting Oversight Board (PCAOB) Sudafrica Independent Regulatory Board for Auditors (IRBA) Svezia Swedish Inspectorate of Auditors Taiwan Financial Supervisory Commission (FSC) (Taipei cinese) Tailandia Securities and Exchange Commission (SEC) Turchia Public Oversight Accounting and Auditing Standards Authority (POA) e Capital Markets Board of Turkey (CMB) Ungheria Auditors’ Public Oversight Authority (Ministry for National Economy)

Ordinanza sui revisori RU 2021 331