Chartered accountants – Appointment of substitutes

General information

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.

Deadlines

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

Competent authority

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

Legal bases

Section 82 of the Wirtschaftstreuhandberufsgesetz (WTBG)