WORLD TRADE S/C/N/32
6November 1996
ORGANIZATION(96-4675)
Original: French Council forTrade inServices
NOTIFICATION PURSUANT TOARTICLE VII.4 OFTHE GENERAL
AGREEMENT ONTRADE INSERVICES
Thefollowing notification hasbeenreceived from thedelegation ofSwitzerland.
________________
1. Member notifying:
Switzerland
Federal measure
2. Notification under Article(s):
GATS Article VII,paragraph 4(Recognition)
3. Date ofentry intoforce:
1July1992
Duration:
Indefinite
4. Agency responsible forenforcement ofthemeasure:
Noofficial admission agency, thejudge willruleintheevent ofadispute (theestablishment
ofanadmission agency isunder study).
5. Complete description ofthemeasure:
Measure:
Ordinance ontheProfessional Qualifications ofParticularly Qualified Auditors of15June1992
(RS221.302)
./.S/C/N/32
Page2
Description
Thecategory ofparticularly qualified auditors within themeaning oftheCode ofObligations
isconsidered toinclude, among others, persons whoareauthorized, inaccordance withthe
eighth ECDirective oncompany law1,toexamine annual accounts, provided theyhavethe
necessary knowledge ofSwiss law.
6. Members specifically affected, ifany:
None
7. Textavailable from:
Official Journal oftheEuropean Communities No.L126of12May1984, page20)
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Tel. +(41 1)3655449
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1Therequired practical experience must havebeenprimarily acquired intheareas ofaccounting andauditing
ofaccounts; atleasttwothirds ofthisexperience must have been acquired under thesupervision ofaperson
fulfilling therequirements ofthisOrdinance. In-service vocational training maybeincluded inthecalculation,
provided theymeet these requirements.