Erstellt am 15.12.2019 06:45

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Chartered Accountants – Termination of Voluntary Suspension
Business management → Professions

Requirement

Name

Chartered Accountants – Termination of Voluntary Suspension (B)

General information

Persons and firms having temporary withdrawn their licence to exercise their chartered accountancy profession on a self-employed basis and intending to resume the self-employed exercise of this profession must report termination of suspension in writing to the competent authority.

The competent authority will issue a written decision prohibiting the resumption of this activity if the necessary requirements are not met.

Prerequisites

In order to be able to terminate voluntary suspension, the persons concerned must meet the following requirements:

  • Full legal capacity
  • Special trustworthiness
  • Well-ordered finances
  • A pecuniary damage liability insurance
  • Existing office address
  • Proof of fulfilment of the obligation of training during the last two years 

If the licence holder submits to the Austrian Chamber of Tax Advisors and Public Accountants (Kammer der Steuerberater und Wirtschaftsprüfer) a written declaration that she/he will exercise the chartered accountancy profession only on the basis of salaried employment, she/he will be exempted from having a pecuniary damage liability insurance for the period of such employment.
  

Deadlines

Termination of voluntary suspension must be reported to the Austrian Chamber of Tax Advisors and Public Accountants (Kammer der Steuerberater und Wirtschaftsprüfer) without delay.

Required documents

Supporting documents concerning the satisfaction of general requirements.

Costs

Reports are free of charge.


Responsible department

Competent authority

Austrian Chamber of Tax Advisors and Public AccountantsGerman text (Kammer der Steuerberater und Wirtschaftsprüfer)


Detail information

Procedure

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

Legal basis

Section 85 paragraph 4 and 8 of the Wirtschaftstreuhandberufsgesetz 2017 (WTBG 2017)