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

Respite

No special deadlines need to be observed.

Please note

The practice time required for admission to the professional examination as a candidate for a profession does not begin to run until the qualification as a candidate for a profession has been established.

Responsibility

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

[Competent authority / Form...]

Procedure

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

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.

Expenses

Official decision
- EUR 14,30 federal fee

Additional information

Berufsanwärter ( → KSW) ^{German text}

Legal

Sections 40, 41 and 42 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