Change Of Accounting Accounting Act

Original Language Title: Änderung des Bilanzbuchhaltungsgesetzes

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11 federal law that modifies the balance sheet accounting law

The National Council has decided:

The balance sheet accounting Act, Federal Law Gazette I no. 161/2006, is amended as follows:

1 the following paragraph 6 is added to in section 22:



"(6) the written part of the exam can perform partially or entirely by using information technology tools, as well as in the frame of a multiple choice test procedure."

The following paragraph 4 is added to § 2. 26:



"(4) the written part of the exam can perform partially or entirely by using information technology tools, as well as in the frame of a multiple choice test procedure."

The following paragraph 4 is added to § 3. 30:



"(4) the written part of the exam can perform partially or entirely by using information technology tools, as well as in the frame of a multiple choice test procedure."

4. in article 43, paragraph 1 the phrase replaced "the individual" with the phrase "based on the result of each" and the phrase "The Audit Committee" by the words "The Committee".

5. § 44 ABS. 1 and 2 are:



(1) over the course of the examination of the individual test subjects has to present the testing member of the examination board a signed transcript.

(2) on the overall results of the oral exam part of the professional examination minutes signed by all members of the examination Board is to take up."

6. in article 45, paragraph 1, the phrase "in individual test subjects" is replaced by the phrase "in the respective test subject" and the phrase "the Audit Committee" by the phrase "the probing member of the examination Board".

7. in article 68, the following paragraph 3 is inserted and the previous paragraph 3 is labeled paragraph 4:



"(3) legitimate profession are required to attend appropriate training with regard to the latest job-relevant developments for the purpose of deepening the expertise in an annual amount of at least 30 teaching units."

8. in article 69, paragraph 2, 3 is inserted following Z and the previous Nos. 3 and 4 receive the label "4" and "5":



"3. the control of the mandatory training in accordance with § 68 para 3."

9 § 80 paragraph 1 and paragraph 2 are:



"(1), the Joint Commission has provisionally to prohibit the practice of a balance sheet accounting profession at"



1. loss of full capacity or 2. existence of a legally valid indictment in accordance with sections 210 to 215 of the code of criminal procedure, 1975, BGBl. No. 631, due to suspicion of a) an offence committed with intent, which is threatened with more than three-month imprisonment, or b) a judicially punishable act committed with the intent of the enrichment or c) a judicially punishable offence of financial or 3. imposing pre-trial detention due to suspicion of one who in subpara 2 lit. a acts listed to c or 4 final opening of a bankruptcy or a settlement procedure or 5. rejection of an application for opening of insolvency proceedings due to lack of expected sufficient wealth or 6 missing property and liability insurance.

(2) a suspension Z 2 is in the cases of paragraph 1 refrain, if the proper exercise of the profession is not at risk."

10. in section 86, paragraph 2, the phrase "and § 56 para 1 No. 6 to eliminate." is replaced by the phrase "and § 56 para 1 No. 6 without delay to eliminate.".

11 paragraph 89:





§ 89. unless the fact constitutes not a criminal offence falling within the jurisdiction of the courts, commits an administrative offence with a fine of 400 euro to criminal up to 14,000 euros, who



1 independently exerts a balance sheet accounting profession without being professional-legitimate or authorized service providers in accordance with article 100, paragraph 1 and 2 or in §§ 2 to 4 offers listed activities, without the required permission, or 2. unauthorized uses a professional title in accordance with the articles 58 or 70 or 3. the obligation of confidentiality in accordance with section 76, without being relieved of it, is contrary to or contravenes BiBuG 4. the obligation to conduct the occupation pursuant to article 100, paragraph 3, or 5 the obligations in accordance with § 100 para 4 do not or not completely comply with."

12 § 91a and heading is as follows:



"Legal personality



§ 91a. Legal personality comes to the Joint Commission in so far as it is entitled,



1. agreements concluded to acquire 2. immovable and movable assets and to sell and other acts to put 3, which are necessary for the carrying out of their duties."

13 98 paragraph 1 the following sentence is added to §:



"This applies in particular to the right on the basis of § 14 para 1 Z 3 of the economic trust professional Act, Federal Law Gazette I no. 58/1999, as amended by Federal Law Gazette I no. 120/2005, for the professional examination accountant admitted to be."

14. in article 98, paragraph 8, the expression "until 31 December 2007" is replaced by "by 31 March 2008" and the expression "At the beginning of January 1, 2008" is replaced by the expression "At the beginning of April 1, 2008".

15. after article 98, paragraph 8 the following paragraph 9 and 10 are added:



"(9) except by changing the membership are independent accountants, who explain in writing up until March 31, 2008 before the Joint Commission, referred to in para 8 that they"



1. all requirements for the public order or recognition as chartered accountant or admission to the examination procedure to prove tax consultant until June 30, 2009 plan and their membership does not change want or want 2 are already in the testing procedure to the accountant and do not change their membership.

(10) the membership of an independent accountant to the Chamber of Commerce and its specialist organisations no later than begins July 1, 2009, if they do not meet the requirements for the public order or recognition as chartered accountant or admission to the examination procedure tax consultant until June 30, 2009. For to the examination accountant approved independent accountant starts membership to the Chambers of Commerce and their professional organizations no later than 31 December 2016, if they have not successfully completed tax consultant until then the examination. Will revoke the Declaration in accordance with paragraph 9, begins on the first day of the calendar month following the revocation. the membership of an independent accountant to the Chambers of Commerce and their trade organizations"

16 paragraph 100 together with the heading:



"Services



section 100.

 (1) nationals of a Member State of the EU or of a Contracting State of the agreement on the European economic area or Switzerland shall be entitled temporarily and occasionally to provide services which are allocated to the permission scopes of the balance sheet accounting professions in accordance with the paragraphs 2 to 4, according to the par. 2.

(2) prerequisites for providing temporary and occasional services referred to in paragraph 1 are:



1. the nationality of a Member State of the EU or of a Contracting State of the agreement on the European economic area or Switzerland, 2. an establishment in another Member State of the EU or in a Contracting State of the European economic area or Switzerland, 3 are the upright permission to perform activities in the State of establishment, to associate the permission scopes of the balance sheet accounting professions in accordance with the paragraphs 2 to 4, and unless the profession in the State of establishment is not regulated , a profession at least two years during the preceding ten years in the State of establishment, and 4th in carrying out activities reserved exclusively the accountant are, a property and liability insurance within the meaning of article 10 in conjunction with § 73 para 1 second sentence.

(3) the services referred to in paragraph 1 are to provide under the professional title of the Branch State of the service provider. The occupation is to conduct, in the official language of the State of establishment that no confusion with the in this federal law or the management trust professional Act, Federal Law Gazette I no. 58/1999, cited job titles are possible.

(4) the service provider is obliged to inform the recipient demonstrably not later than upon completion of the contract on:



1. the register in which he is registered, and the registration number or equivalent, serving the identification information from this register, 2. name and address of the competent supervisory authority, 3. the professional associations or similar organizations, the service provider is a member of, 4. the occupation or his professional qualification, 5. the VAT identification number referred to in article 22 (1) of Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes , OJ No L 145 of the 13.06.1977 p. 1, as last amended by Directive 2004/66/EC, OJ "No. L 168 of the 01.05.2004 6 details of his insurance on the property and liability insurance, and p. 35."

17 § 101 is named "section 103" and insert the following sections 101 and 102 with headings:




"Branch



§ 101.

 (1) nationals of a Member State of the EU or of a Contracting State of the agreement on the European economic area or Switzerland are entitled in accordance with the paragraph 2 to settle on the territory of the Republic of Austria to the pursuit of a balance sheet accounting profession.

(2) prerequisites for the establishment referred to in paragraph 1 are:



1. the nationality of a Member State of the EU or of a Contracting State of the agreement on the European economic area or Switzerland, 2 upright permission in their home Member State to exercise a balance sheet accounting profession, 3. the existence of General conditions in accordance with § 7 paragraph 1, 4. the existence of an equivalent professional qualification, and 5. the public order by the Joint Commission.

(3) the application for public order are to connect:



1. a proof of identity, 2. proof of nationality, 3. the certificate of professional qualification which is entitled to take of a balance sheet accounting profession and 4 certificates of competent authorities of the Member State of origin about the existence of the particular trust, the associated economic circumstances and the not-before concern of serious stand adverse behavior. These documents may not be older than three months upon their presentation.

(4) the public order has to be carried out, if the General conditions for the public order and the alleged professional qualification is equivalent to the desired balance sheet accounting profession. The professional qualification shall be demonstrated by presenting a proof within the meaning of article 11 lit. c of Directive 2005/36/EC on the recognition of professional qualifications, OJ No L 255 of the 30.09.2005 p. 22, last amended by Directive 2006/100/EC adapting certain directives in the field of freedom of movement on the occasion of the accession of Bulgaria and Romania, OJ No. L 363 of 20.12.2006, p. 141 (Directive 2005/36/EC). Each training certificate is these qualifications and any whole of vocational qualification certificates, by a competent authority in a Member State issued were assimilated, unless they complete a training acquired in the community and be recognised by that Member State as equivalent and give same rights as regards access to or pursuit of a balance sheet accounting profession or prepare for their exercise.

(5) the lack of equivalence of the claimed qualifications is offset by the pursuit of a more than year-long adaptation training course or an aptitude test. Under an adaptation period, a course within the meaning of article 3 paragraph 1 is lit. (g) of Directive 2005/36/EC. Under an aptitude test checks within the meaning of article 3, para 1 are lit. (h) of Directive 2005/36/EC.

(6) the contents and the duration of the adjustment programme shall be determined by the Joint Commission according to the requirements in each case. The adaptation period has a profession for beneficiaries with one of the professional qualifications must be sought by the applicants of establishment. After the specified period of the adjustment course evaluation branch affiliate services rendered in this regard are subject to by the person entitled.

(7) the qualifying examination for chartered accountant includes following subjects in accordance with article 3 par. 1 lit. (h) of Directive 2005/36/EC:



1. the written report of an exam work pursuant to § 22 para 4 in conjunction with article 22, paragraph 5, and 2. oral answering exam questions in the fields referred to in article 23 Nos. 1, 3, 4, 6 and 8.

(8) the qualifying examination for accountants includes oral answering exam questions in the fields in accordance with § 27 Nos. 1, 3 and 4 (functional areas within the meaning of article 3 par. 1 lit. h of Directive 2005/36/EC).

(9) the qualifying examination for personnel shipping calculator includes following subjects in accordance with article 3 par. 1 lit. (h) of Directive 2005/36/EC:



1. the written report of an exam work according to § 30 para 2 in conjunction with § 30 para 3 and 2 oral answering exam questions from the subject areas according to § 31 Nos. 1, 2 and 4.

(10) for the examination procedure concerning the passing of aptitude tests, the § provisions § 16-19 and articles 33 to 48.

(11) the Joint Commission has to inform the branch applicants within one month the receipt of documents and, where appropriate, to grant him an improvement order. The Joint Commission is required on the application without undue delay, but not later than three months after submission of the complete dossier of the recruiter of the branch to decide.

(12) § 101 paragraph 1 to 11 whatever their nationality shall apply for family members of nationals of a Member State of the EU or of a Contracting State of the agreement on the European economic area or Switzerland, who enjoy the right of residence or the right of permanent residence in a Member State.

(13) in the sense of paragraph 12 referred to the term "Family member"



1. the spouses, 2. the partners, with the citizens of the Union is entered into a registered partnership on the basis of the legislation of any Member State, provided under the legislation of the host Member State, the registered partnership of marriage is equated, and the conditions provided for in the relevant legislation of the host Member State are met, 3. the relatives in the direct descending line of the citizen of the Union and of the spouse or partner in accordance with no. 2 , which have not yet completed age of 21 or those of this maintenance is granted and 4th line ascending relatives in straight of the citizen of the Union and of the spouse or partner in accordance with no. 2, which is granted by this maintenance.

European administrative cooperation



§ 102.

 (1) the Joint Commission has to cooperate closely with the competent authorities of the other Member States of the EU or of a Contracting State of the European economic area and the Swiss Confederation on the application of the Directive 2005/36/EC, and to provide assistance to these authorities. The confidentiality of the information exchanged must be ensured.

(2) the obligations referred to in paragraph 1 include in particular the exchange of information relating to persons subject to this law:



1. details of disciplinary or criminal sanctions or any other serious exactly certain issues that could affect the activities pursued are as well as 2 relating to the performance of a service) all information about the legality of the branch and the good management of the service provider, b) all information that is required in the case of complaints of a recipient of services against a service provider for a proper complaints procedure , where the recipient of the outcome of the appeal is to inform and c) information that are not work-related disciplinary or criminal sanctions.

(3) the authorities have adequately facts communicated to which according to par. 1 and par. 2 to check and inform the host Member State of drawn consequences."

Fischer

Gusenbauer

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