Management accountancy professions – Appointment of natural persons

General information

Natural persons who want to exercise an accountancy profession (management/ commercial/payroll accountant) on a self-employed basis must file a request for public appointment.

The authority will issue an official decision refusing appointment if the requesting party fails to meet any of the requirements for appointment.

The authority will revoke an appointment-based licence to exercise an accountancy profession on a self-employed basis if the party concerned no longer meets the general requirements for public appointment.

Requirements

For being publicly appointed, the natural persons must meet the following requirements:

• Full legal capacity;
• Special trustworthiness;
• Well-ordered finances;
• Valid errors and omissions insurance policy;
• Existing office address; and
• A successfully passed professional examination for the accountancy profession in question.

Deadlines

No special deadlines need to be observed.

Competent authority

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

Procedure

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

Required documents

• Documentary proof of identity;
• Certificates confirming satisfaction of requirements (birth certificate, citizenship certificate, marriage certificate or decree of divorce, residence registration) and other supporting documents (errors and omissions insurance policy, office address, certificate of professional examination).

Costs and fees

• Request

The fee for the request is EUR 47.30; for each attachment not charged yet the fee is EUR 3.90.

Legal bases

Sections 7, 24 to 27 and 57 of the Bilanzbuchhaltungsgesetz (BiBuG)

Link to form

• Management accountants – appointment – natural persons^{German text}
• Commercial accountants – appointment – natural persons^{German text}
• Payroll accountants – appointment – natural persons^{German text}