The association is the competent organisation for the professional world for the advanced federal diploma of expertise for auditors in accordance with the Federal Act on Vocational Education and Training of 13 December 2002 (BBG) and the Ordinance on Vocational Education and Training of 19 November 2003 (BBV). The association forms the sponsorship according to Art. 28 para. 2 BBG and Art. 24 para. 2 BBV for the Advanced Federal Diploma of Expertise for the acquisition of the federal diploma as an auditor according to the (new) examination regulations of 1 January 2026. The association aims to organise, conduct, further develop and promote the relevant federal advanced professional examinations. The association may pursue further goals related to its purpose. It pursues exclusively ideal purposes. A commercial objective is excluded and no profit is sought.