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.

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

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

Section 82 of the Wirtschaftstreuhandberufsgesetz (WTBG)

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