Management accountancy professions (EU/EEA/Switzerland)

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EU / EEA nationals and Swiss nationals who are licensed to practice the profession of a management accountancy profession in their home countries may, under certain conditions, be entiteled to provide temporary and occasional services regulated by sections 2 to 4 BiBuG in Austria.

• EU / EEA or Swiss nationality;
• an establishment in another EU / EEA member state or in Switzerland;
• The requesting party must have been licensed to work as a management accountant, commercial accountant or payroll accountant in her/his home country. If the profession is not regulated in the host country, the requesting party has to proof, that she/he praticed in the profession for at least one year during the last ten years;
• a pecuniary damage liability insurance if providing services that are reserved for management accountants, commercial accountants or payroll accountants.

The service providor has to inform the service recipient when concluding the contract:

• Her/his registration number from the competent authority of her/his host member state;
• Name and Address of the competent authority;
• Occupational titel or certificate of qualification;
• The purchase tax identification number
• Details about the coverage of her/his pecuniary damage liability insurance

No special deadlines need to be observed.

The President of the Austrian Federal Economic Chamber/Office of the Management Accountancy Authority ( → WKO ) ^{German text}

A registration at the competent authority is not necessary.

Sections 2 to 4 and 71 of the Bilanzbuchhaltungsgesetz (BiBuG)

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: