Erstellt am 15.12.2019 06:33

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Chartered Accountants - Appointment of Substitutes
Business management → Professions

Requirement

Name

Chartered Accountants - Appointment of Substitutes (B)

General information

In cases of expected longer-term absence, natural persons holding a professional licence are obliged to appoint another licence holder to be their substitute.

In cases of expected longer-term absence, the Austrian Chamber of Tax Advisors and Public Accountants (Kammer der Steuerberater und Wirtschaftsprüfer) has to appoint an administrator for the office concerned (Kanzleikuratorin/Kanzleikurator).

If substitutions last more than one year, the substituted person must request approval from the Austrian Chamber of Tax Advisors and Public Accountants (Kammer der Steuerberater und Wirtschaftsprüfer). If she/he fails to request approval, the Austrian Chamber of Tax Advisors and Public Accountants (Kammer der Steuerberater und Wirtschaftsprüfer) must issue an official decision revoking the professional licence of the substituted person.

Deadlines

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


Responsible department

Competent authority

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


Detail information

Legal basis

Section 82 of the Wirtschaftstreuhandberufsgesetz 2017 (WTBG 2017)