Management accountancy professions – Recognition of firms
Online forms
- Management accountants – recognition of firms German text
- Commercial accountants – recognition of firms German text
- Payroll accountants – recognition of firms German text
General information
A request for recognition must be filed for management accountancy professions (management/commercial/payroll accountants) exercised by firms.
The authority will issue an official decision refusing recognition if the requesting party fails to meet any of the requirements for recognition.
The authority will revoke a recognition-based licence to exercise a management accountancy profession if the party concerned no longer meets the general requirements for recognition.
Prerequisites
For firms the regulations of the Trade, Commerce and Industry Regulation Act ( Gewerbeordnung) do apply. General requirement is a valid errors and omissions insurance policy. The manager pursuant to trade law has to comply with the general requirements for the public appointment und must have passed the professional examination successfully which covers the entire extent of the firm's authorisation.
Competent authority
The President of the Austrian Federal Economic Chamber/ Office of the Management Accountancy Authority ( → WKO ) German text ( Der Präsident der Wirtschaftskammer Österreich/Geschäftsstelle Bilanzbuchhaltungsbehörde)
Please note
Complaints will be decided by the federal administrative court ( Landesverwaltungsgericht) in question.
Required documents
- Documentary proof of identity;
- Supporting documents concerning satisfaction of requirements (error and omissions insurance policy, office address, successfully passed professional examination, recent extract from the Companies Register (no more than six months old)).
Costs
Request
The fee for the request is Euro 70; for each attachment not charged yet the fee is Euro 6.
Please note
Fees or taxes become due once the procedure is settled. For this purpose a payment form will be mailed to the party concerned.
Legal basis
- Sections 7 to 11 , 24 , 28 to 32 of the Bilanzbuchhaltungsgesetz (BiBuG)
- Gewerbeordnung (GewO)
Data protection
I have noted that the data provided by me, as well as any data received by the administration over the course of the preliminary investigation, will be automatically processed as per article 6, para. 1 lit. c and e of the General Data Protection Regulation in accordance with the underlying material laws of the legal process. Furthermore, I am aware that this is for the purpose of executing the legal procedure initiated by me, the granting of regulatory approval and also for the purpose of review. I have read the general information regarding:
- the right to access, rectification, erasure, restriction of processing, withdrawal and objection, as well as on data portability
- the right to lodge a complaint with the Austrian data protection authority
- the responsibilities of the process controller and the data protection officer as per https://datenschutz.stmk.gv.at.
