Chartered accountants - Recognition of firms

A request for recognition must be filed for chartered accountancy professions (self-employed commercial accountants, tax consultants, statutory auditors) exercised by firms.

The Austrian Chamber of Tax Advisors and Public Accountants ( Kammer der Steuerberater und Wirtschaftsprüfer) has to issue an official decision refusing recognition if the requesting party fails to meet any of the requirements for recognition.

The Austrian Chamber of Tax Advisors and Public Accountants ( Kammer der Steuerberater und Wirtschaftsprüfer) must revoke a recognition-based licence to exercise a chartered accountancy profession if the party concerned fails to meet the requirements for recognition.

Firms who want to exercise chartered accountancy professions must meet the following requirements for recognition:

• A corporate form which can be registered in the Austrian company register
• Written company statutes
• The company’s name has to contain the name of the profession
• The partners have to be natural persons or companies owning a professional licence
• Special trustworthiness
• Well-ordered finances
• A pecuniary damage liability insurance
• Existing office address

Recognition of firms will be refused if the requirements defined in section 68 of the Wirtschaftstreuhandberufsgesetz (WTBG) are not met.

Recognition will be revoked if the requirements defined in section 51 of the Wirtschaftstreuhandberufsgesetz (WTBG) are not met.

No special deadlines need to be observed.

Austrian Chamber of Tax Advisors and Public Accountants ( → KSW ) ^{German text}

The request may be submitted personally or in writing to the competent authority.

Certificates or supporting documents concerning satisfaction of requirements

• Request
  • 70 Euro federal fee
  • attachment: 6 Euro per sheet
• Document
  • 424 Euro federal fee (depending on authorisation)

Sections 8 , 9 , 10 , 11 , 12 , 51 to 58 and 65 to 70 of the Wirtschaftstreuhandberufsgesetz (WTBG)

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: