Chartered accountants - Chartered Accountants - Termination of Voluntary Suspension

  

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Persons and firms having temporary withdrawn their licence to exercise their chartered accountancy profession on a self-employed basis and intending to resume the self-employed exercise of this profession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.

  

Requirements

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

Please note

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.

  

Respite

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

  

Responsibility

  

Procedure

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

  

Documents

Supporting documents concerning the satisfaction of general requirements.

  

Expenses

Reports are free of charge.

  

Legal

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

  

Data Protection

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.


  

Responsible for the content

Federal Ministry of Labour and Economy

  

Last update

12 January 2024