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.

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.

No special deadlines need to be observed.

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

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

• 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).

• Request

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

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

I have noted that the data provided by me, as well as any data received by the administration over the course of the preliminary investigation, will be automatically processed as per article 6, para. 1 lit. c and e of the General Data Protection Regulation in accordance with the underlying material laws of the legal process. Furthermore, I am aware that this is for the purpose of executing the legal procedure initiated by me, the granting of regulatory approval and also for the purpose of review. I have read the general information regarding: 

• the right to access, rectification, erasure, restriction of processing, withdrawal and objection, as well as on data portability
• the right to lodge a complaint with the Austrian data protection authority
• the responsibilities of the process controller and the data protection officer as per https://datenschutz.stmk.gv.at.

Federal Ministry of Labour and Economy

12 January 2024