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 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.

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

  • 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

    Legal basis Explanation of this section

    Sections 40, 41 and 42 of the Wirtschaftstreuhandberufsgesetz (WTBG)

    Last update

    16.04.2024