Chartered accountants – Trainee accountants – Registration

General information

Trainee accountants must register in writing with the Austrian Chamber of Tax Advisors and Public Accountants (Kammer der Steuerberater und Wirtschaftprüfer). The Austrian Chamber of Tax Advisors and Public Accountants (Kammer der Steuerberater und Wirtschaftsprüfer) must issue a declaratory decision based on receipt of a trainee accountant’s registration whether and from which date the registered trainee is to be considered a trainee accountant.

Requirements

Trainee accountants must register with the Austrian Chamber of Tax Advisors and Public Accountants (Kammer der Steuerberater und Wirtschaftsprüfer) in writing and

• must have taken the matriculation or entrance qualification examination, and
• practise relevant activities primarily with chartered accountants

Deadlines

No special deadlines need to be observed.

Competent authority

Austrian Chamber of Tax Advisors and Public Accountants (→ KSW)^{German text}

Procedure

The report necessary for a declaratory decision on recognition as trainee accountant may be submitted personally or in writing to the competent authority.

Required documents

• Proof of identity and address
• Proof that the trainee accountant meets the requirements of section 41 paragraph 1 (1) WTBG 
• Confirmation by the employing professional about the employment regulated by section 41 paragraph 1 (2) WTBG.

Costs and fees

• Official decision
  • EUR 14,30 federal fee

Further information

Berufsanwärter (→ KSW) ^{German text}

Legal bases

Sections 40, 41 and 42 of the Wirtschaftstreuhandberufsgesetz (WTBG)

Link to form

Chartered accountancy professions – trainee accountant – registration ^{German text}