Management accountant - Exemption from the examination
Short description
General information
Persons who have already passed certain contents of an examination comparable to the written part of the professional examination are exempted from taking the contents within the written part of the professional examination. The competent authority has to decide on the exemption by notice. Exemption from an examination must be requested from the competent authority.
Persons who have already got an authorisation as commercial accountant or payroll accountant are exempted from the contents of the professional examination for management accountants that they are allowed to carry out because of their authorisation. The contents are defined in the Bilanzbuchhaltungsberufe-Prüfungsordnung 2014 (BB-PO 2014).
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.
Procedure
The request may be submitted personally or in writing in German to the competent authority.
Required documents
Supporting documents concerning the examination already passed and where the content of which is comparable to the professional examination.
Legal basis
- Section 13 paragraphs 1 and 2 of the Bilanzbuchhaltungsgesetz (BiBuG)
- Bilanzbuchhaltungsberufe-Prüfungsordnung (BB-PO)
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.
