Chartered accountants – Trainee accountants – Registration See explanation of the designation of:
Conditions
General information Explanation of this section
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 Explanation of this section
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 Explanation of this section
No special deadlines need to be observed.
Please noteThe 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.
Procedure Explanation of this section
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 Explanation of this section
- 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 Explanation of this section
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Official decision
- EUR 14,30 federal fee
Responsibilities
Competent authority Explanation of this section
Go to form Explanation of this section
Details
Additional information Explanation of this section
Berufsanwärter ( → KSW ) German text
Legal basis Explanation of this section
Sections 40 , 41 and 42 of the Wirtschaftstreuhandberufsgesetz (WTBG)