Amendment Of The Accounting Agency Act

Original Language Title: Änderung des Buchhaltungsagenturgesetzes

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183. Federal law that amends the law of accounting agencies

The National Council has decided:

The accounting agency law (BHAG-G), Federal Law Gazette I no. 37/2004, as last amended by Federal Law Gazette I no. 7/2010, is amended as follows:

1. paragraph 2 paragraph 1:

"(1) the task of the accounting agency is conducting the accounting of the federal budget-leading bodies according to § 7 paragraph 1 Z 1, 2, 4, and 5 BHG 2013, subsequently organs of the Federation called the, and for the legal entity managed by the Federal Government (§ 9 par. 5 BHG 2013) under application of the budgetary provisions of the Covenant, in particular of the BHG 2013." The accounting agency is 2013 according to § 5 para 1. BHG in that regard executive body"

2. § 2 para 2 first sentence reads:

"For the tasks according to § 9 par. 3 and 5 BHG 2013 is obligation to operate."

3. paragraph 2 subsection 3:

"The accounting agency on the basis of an agreement may take (3) other tasks for the organs of the Federal Government and the entities (para. 1), managed by the Federal Government, if they are their very nature with the budgetary allocation of the Covenant in relation and thus is not affected the time and proper performance of duties referred to in paragraph 1."

4. paragraph 2 subsection 4:

"(4) the accounting agency is entitled to all transactions and measures which are necessary and useful to the purpose of the institution. Subsidiaries include in particular the right to establish, to enter into social relations and to acquire holdings, provided that the purpose of the company is the provision of accounting services for local and regional authorities or legal entity directly or indirectly related to the extent of at least 25% owned by local authorities. The accounting agency should not assume the position of a personally liable partner. She may operate in agreement with the respective contracting authority to carry out the tasks under paragraph 3 of these companies as subcontractors. According to paragraphs 1 and 2, the tasks are anyway to get of the accounting agency immediately. The time and proper performance of duties pursuant to subsection 1 must not be impaired."

5. § 2 para 5 is: "(5) the activities of the accounting agency for the Federal Government and the local authorities on the basis of this Federal Act are subject to not the accountant Act, Federal Law Gazette I no. 161/2006, and of economic trust vocational Act, Federal Law Gazette I no. 58/1999".

6 the following paragraph 6 is added to in section 2:

"(6) which are accounting agency and their societies (para. 4) is entitled in accordance with an authorization of clients, this in the scope of § 2 para 1 Nos. 5 and 6 of the balance sheet accounting law (BibuG), Federal Law Gazette I no. 161/2006, to represent."

7. in the section 3, paragraph 1, the expression "(§ 7 Abs. 4 BHG) is" by the expression "(§ 9 Abs. 5 BHG 2013)" replaced.

8 last sentence in article 12 para 1 is the expression "section 54 of the commercial code" by the expression "the §§ 54 and 55 of the Federal law on special civil law rules applicable to undertakings (companies code – UGB), dRGBl. S 219/1897,"replaced.

9. in article 13 the expression "§§ 189 to 243 of the commercial code' by the expression is"§§ 189-243 commercial code", the expression"paragraphs 268 to 276 leg.cit."by the expression"paragraphs 268 to 276 UGB"and the expression of"(§ 98 Abs. 2 Z 5 BHG) "by the expression"(§ 119 Abs. 3 Z 4 BHG 2013) "replaced.

10. in the section 18, paragraph 1, first sentence is the expression "(§ 5 Abs. 1 BHG)" by the expression "(§ 6 Abs. 1 BHG 2013)" replaced.

11 the following paragraph 4 is added to § 31 para 3:

"(4) section 2 para 1, para 2 first sentence, paragraph 3 to 6, article 3, paragraph 1, article 12, paragraph 1 last sentence, article 13 and article 18, paragraph 1 first sentence as amended by Federal Law Gazette I no. 183/2013 with the day following the proclamation into force."