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Chartered Accountants - Suspension
Business management → Professions

Requirement

Name

Chartered Accountants - Suspension (B)

General information

The Chamber of Tax Consultants and Accountants [Kammer der Steuerberater und Wirtschaftsprüfer] must provisionally prohibit the exercise of a chartered accountancy profession if certain conditions so require.

The party concerned may appeal against such suspension. However, the appeal will not have any suspensory effect.

The Chamber of Tax Consultants and Accountants will have to lift suspension upon request if the grounds for suspension no longer apply.

Prerequisites

The exercise of a chartered accountancy profession of a licence holder must be provisionally prohibited if

  • this person loses full legal capacity or
  • is validly indicted under sections 210 to 215 of the Strafprozessordnung (StPO) on suspicion of
    • having wilfully committed an offence which is punishable with a custodial penalty of more than three months, or of
    • having committed an offence punishable by court of law and involving the subjective element of enrichment (Bereicherungsvorsatz), or of
    • having committed a financial offence punishable by court of law or
  • is remanded in custody on suspicion of any of the offences listed in section 106 Wirtschaftreuhandberufsgesetz 2017, or
  • is subject to the opening of valid bankruptcy proceedings or proceedings on composition with creditors, or
  • is subject to the refusal of the request to open bankruptcy proceedings in the probable absence of sufficient resources to cover the costs, or
  • has no valid errors and omissions insurance policy

Suspension is to be lifted upon request if the grounds for suspension no longer apply.

Deadlines

No special deadlines need to be observed.

Costs

Official decision

14.30 Euro federal fee


Responsible department

Competent authority

Chamber of Tax Consultants and AccountantsGerman text [Kammer der Steuerberater und Wirtschaftsprüfer]

Appeals will be decided by the Governor of the State [Land] in question.


Detail information

Procedure

The competent authority will issue a written decision on suspension to be given to the professional licence holder by personal delivery.

In cases where the licence holder loses full legal capacity, or in cases of firms, the official decision will be delivered to the legal representative concerned.

Legal basis