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Accounting Accounting Act 2014 - Bibug 2014

Original Language Title: Bilanzbuchhaltungsgesetz 2014 - BiBuG 2014

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191. Federal Law on Accounting Accounting Professals (Accounting Accounting Act 2014-BiBuG 2014)

The National Council has decided:

Part 1

Professional Law

1. Main item

Balance accounting occupations-scope of authorization

Balance sheet accounting professions

§ 1. Accounting professions are the following occupations:


Balance book holder,


Bookkeeper and


Human resources calculator.

Authorization scope-balance sheet accountant

§ 2. (1) The right to exercise the profession of accountant to be self-employed shall be reserved for the following activities to be carried out:


the pagatory accounting (business accounting) including the payroll accounting and the compilation of the balance lists for holdings and the income and expenditure account within the meaning of § 4 (3) of the Income Tax Act 1988, BGBl. No 400/1988,


the conclusion of books (creation of balance sheets) in accordance with commercial law or other statutory provisions within the framework of the provisions of § 221 paragraph 1 in conjunction with § 221 (4), (6) and (7) of the Company Code, dRGBl. S 219/1897,


advice on matters relating to the assessment of employees and the drafting and transmission of the declaration relating to the assessment of employees to the federal tax authorities as a mesage, even by electronic means, excluding any representation,


the representation in tax and tax criminal proceedings for federal, state and municipal levies, with the exception of the representation before the federal tax authorities, the administrative courts and the administrative court,


the inspection of the files by electronic means vis-à-vis the federal tax authorities, as well as the positions of repayment applications,


the representation, including the filing of declarations in matters of sales tax declarations and summary reports, as well as the declaration on the use of credits (§ 214 of the Federal Tax Code, BGBl. No 194/1961),