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Change Of Accounting Accounting Act

Original Language Title: Änderung des Bilanzbuchhaltungsgesetzes

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11. Federal Act, which changes the Accounting Law

The National Council has decided:

The Accounting Accounting Act, BGBl. I No 161/2006, is amended as follows:

(1) The following paragraph 6 is added to § 22:

"(6) The written examination part may be carried out in part or in full using information technology tools as well as in the context of a multiple-choice examination procedure."

(2) The following paragraph 4 is added to § 26:

"(4) The written examination part may be carried out in part or in full using information technology tools as well as in the context of a multiple-choice examination procedure."

(3) The following paragraph 4 is added to § 30:

"(4) The written examination part may be carried out in part or in full using information technology tools as well as in the context of a multiple-choice examination procedure."

4. In Section 43 (1), the phrase "the individual" through the phrase "due to the outcome of the individual" and the phrase "The Audit Committee" by the words "The Examination Commission" replaced.

5. § 44 (1) and (2) are:

" (1) On the course of the examination of the individual examination subjects, the examining member of the examination board shall submit a signed copy.

(2) A record signed by all the members of the Examination Commission shall be recorded on the overall result of the examination subject to the examination. "

6. In Section 45 (1), the phrase "in individual examination subjects" through the phrase "in the respective examination subject" and the phrase "the Audit Committee" through the phrase "the examining member of the examination board" replaced.

7. In § 68, the following paragraph 3 is inserted and the previous paragraph 3 is given the title paragraph 4:

" (3) Professional persons are obliged to attend appropriate training events with regard to the latest professional developments for the purpose of deepening the technical knowledge to an annual extent of at least 30 teaching units to visit. "

8. In § 69 (2) the following Z 3 shall be inserted and the previous Z 3 and 4 shall be given the name "4" and "5" :

" 3.

the control of the compulsory training pursuant to § 68 (3). "

9. § 80 (1) and (2) are:

' (1) The Joint Commission has provisionally undersigned the exercise of a accounting profession

1.

Loss of full capacity for action or

2.

There is a legally effective indictress in accordance with § § 210 to 215 of the Code of Criminal Procedure in 1975, BGBl. N ° 631, because of the Verdachte

a)

a criminal offence punishable by a sentence of more than three months; or

b)

a court offence punishable by an enrichment-related clause; or

c)

of a financial offence which is punishable by a court or

3.

Imposition of pre-trial detention due to the suspicity of one of those in Z 2 lit. a to c enumerated acts or

4.

the final opening of a bankruptcor or a countervailing procedure; or

5.

Dismissal of a request for bankruptcings due to a lack of sufficient assets or

6.

missing asset liability insurance.

(2) A suspension shall be dissected in the cases referred to in paragraph 1 (2) if the proper practice of the profession is not at risk. "

10. In § 86 (2), the word order shall be "and § 56 (1) (6)." through the phrase "and § 56 (1) Z 6 shall be removed immediately." replaced.

11. § 89 reads:

" § 89. In so far as the action does not constitute a criminal offence within the jurisdiction of the courts, an administrative surrender punishable by a fine of EUR 400 up to EUR 14 000 shall be committed, who shall be liable to:

1.

without a professional or authorized service provider in accordance with § 100 (1) and (2), to exercise a balance-sheet accounting profession independently or to offer any of the activities listed in § § 2 to 4 without having the necessary authority, or

2.

a professional title in accordance with § § 58 or 70 shall be used without authorization, or

3.

the obligation to secrecy in accordance with § 76, without being discourted from it, or

4.

the obligation to maintain the professional title in accordance with Section 100 (3) of the BiBuG is contrary to

5.

the obligation to provide information in accordance with Section 100 (4) is not or is not fully complied with. "

12. § 91a together with the headline is:

" Legal personality

§ 91a. The Joint Commission shall have legal personality to the extent that it is entitled to:

1.

to conclude contracts,

2.

acquire and sell movable and immovable assets; and

3.

to set other acts necessary for the performance of their tasks. "

The following sentence shall be added to Section 98 (1):

" This applies in particular to the law on the basis of Section 14 (1) Z 3 of the Economic Scattering Trade Act, BGBl. I n ° 58/1999, as amended by the Federal Law BGBl. I n ° 120/2005, to be admitted to the Tax Consultants ' examination. "

14. In § 98 (8) the expression "until 31.12.2007" by the expression "until 31 March 2008" replaced and the expression "With the beginning of 1.1.2008" by the expression "With the beginning of the 1st of April 2008" replaced.

15. In accordance with § 98 (8), the following paragraphs 9 and 10 are added:

" (9) withdrawn from a change of membership in accordance with paragraph 8 are self-employed accountants, who until by 31 March 2008 before the Joint Commission, declare in writing that:

1.

all requirements for public order or recognition as balance sheet accountant or admission to the audit procedure tax advisors by 30 June 2009 intend to prove their membership and do not wish to change their membership or

2.

are already in the examination procedure for tax advisors and do not want to change their membership.

(10) The membership of the self-employed accountant to the Chambers of Commerce and its specialized organizations shall begin by 1 July 2009 at the latest, if these are the conditions for the public order or recognition as balance sheet accountant or the Admission to the examination procedure Tax advisors by 30 June 2009 do not comply. For self-employed accountants admitted to the examination of tax advisors, the membership of the Chambers of Commerce and their specialized organizations begins at the latest with 31 December 2016, if this is not the subject of the examination by tax advisors until then completed successfully. If the declaration in accordance with paragraph 9 is revoked, the membership of the self-employed accountant to the economic chambers and their specialized organizations shall begin on the first day of the calendar month following the revocation. "

16. § 100 together with headline reads:

" Services

§ 100. (1) The 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 to provide temporary and occasional services which are subject to the authorization of the Accounting accounting professions according to § § 2 to 4 are to be assigned, in accordance with the provisions of paragraph 2.

(2) Conditions for the provision of temporary and occasional services as 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 in Switzerland,

3.

the right to exercise the right to engage in activities in the State of establishment which are to be attributed to the scope of the authorization of the accounting professions in accordance with § § 2 to 4, and where the profession is not regulated in the country of establishment, an at least a two-year professional exercise during the previous 10 years in the country of establishment; and

4.

In the exercise of activities reserved exclusively for the accounting accountant, an asset-liability insurance within the meaning of § 10 in conjunction with § 73 para. 1 second sentence.

(3) The services referred to in paragraph 1 shall be provided under the professional title of the service provider's country of establishment. The professional title is to be held in the official language of the country of establishment in such a way that there are no confusion with those in this Federal Act or the Economic Scattering Trade Act, BGBl. I No 58/1999, on the basis of the professional names referred to.

(4) The service provider shall be obliged to inform the recipient of the contract at the latest when the contract is concluded:

1.

the register in which it is registered and the number of the registration or equivalent information from that register which shall be used for identification;

2.

the name and address of the competent supervisory authority,

3.

the professional chambers or similar organisations to which the service provider belongs,

4.

the professional title or professional qualification certificate,

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 L 77, 28.4.1977, p. No. 1, as last amended by Directive 2004 /66/EC, OJ L 145, 31.5.2004, p. No. OJ L 168, 01.05.2004 p. 35, and

6.

Details of his insurance cover in relation to the asset liability insurance. "

17. § 101 receives the title "§ 103" and the following § § 101 and 102 together with headings shall be inserted:

" Site

§ 101. (1) The 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, under the conditions laid down in paragraph 2, to apply in the territory of the Republic of Austria for the exercise of a To establish an accounting profession.

(2) The conditions 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.

to exercise the right of entitlement in their home Member State to a balance-sheet accounting profession,

3.

the existence of the general requirements in accordance with § 7 (1),

4.

the existence of an equivalent professional qualification and

5.

the public order by the Joint Commission.

(3) The application for public order must be connected:

1.

proof of identity,

2.

the proof of nationality;

3.

the professional qualification certificate, which entitles the holder to take up a accounting profession

4.

Certificates issued by the competent authorities of the home Member State concerning the existence of the special trustworthiness, the orderly economic situation and the non-existence of serious non-standard behaviour. These certificates may not be older than three months in the case of their submission.

(4) The public order must be made if the general conditions for the public order are fulfilled and the professional qualification claimed is equivalent to that of the intended accounting profession. The professional competence shall be proven by the submission of proof in the sense of Art. 11 lit. c of Directive 2005 /36/EC on the recognition of professional qualifications, OJ L 327, 30.4.2005, p. No. 22, as last amended by Directive 2006 /100/EC on the adaptation of certain directives in the field of free movement of persons, to take account of the accession of Bulgaria and Romania, OJ L 255, 30.9.2006, p. No. OJ L 363, 20.12.2006, p. 141 (Directive 2005 /36/EC). These evidence of formal qualifications shall be equivalent to any evidence of formal qualifications and to all professional qualifications issued by a competent authority in a Member State, provided that they have acquired a Community acquired in the Community. training and being recognised as equivalent by that Member State and giving the same rights in respect of the taking up or pursuit of a accounting profession, or preparing them for the exercise of those professions.

(5) The lack of equivalence of the professional qualification claimed must be compensated by the completion of a maximum one-year adaptation period or an aptitude test. A course of adaptation is a course within the meaning of Article 3 (1) (lit). (g) Directive 2005 /36/EC. Examinations within the meaning of Art. 3 (1) (lit) are subject to an aptitude test. (h) Directive 2005 /36/EC.

(6) The contents and the duration of the adaptation period shall be determined by the Joint Commission in accordance with the requirements in individual cases. The adaptation period shall be carried out by a professional person with one of the professional qualifications sought by the establishment advertiser. At the end of the specified duration of the adaptation period, the services provided in this connection are subject to the right of establishment of the assessment by the person entitled to work.

(7) The aptitude test for balance sheet accountants comprises the following subject areas within the meaning of Article 3 (1) (lit). h of Directive 2005 /36/EC:

1.

the written preparation of a written examination in accordance with § 22 (4) in conjunction with § 22 (5) and

2.

the oral answer to examination questions from the subject areas in accordance with § 23 Z 1, 3, 4, 6 and 8.

(8) The aptitude test for accountants shall include the oral answer to examination questions from the subject areas in accordance with § 27 Z 1, 3 and 4 (subject areas within the meaning of Art. 3 para. 1 lit. (h) Directive 2005 /36/EC).

(9) The aptitude test for human resources computers comprises the following subjects within the meaning of Article 3 (1) (lit). h of Directive 2005 /36/EC:

1.

the written preparation of a written examination pursuant to Section 30 (2) in conjunction with Section 30 (3) and

2.

the oral answer to examination questions from the subject areas in accordance with § 31 Z 1, 2 and 4.

(10) The provisions of § § 16 to 19 and § § 33 to 48 shall apply to the examination procedure relating to the filing of aptitude tests.

(11) The Joint Commission shall, within one month, inform the establishment advertiser of the receipt of the documents and, where appropriate, to give him an order for improvement. The Joint Commission is obliged to decide on the application without any unnecessary delay, but no later than three months after the submission of the complete documents of the establishment.

(12) 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, which have the right to reside or the right of permanent residence in a Member State of the European Economic Area (EEA) The Member State shall be subject to § 101 (1) to (11) irrespective of nationality.

(13) For the purposes of paragraph 12, the term 'member of the family' shall mean:

1.

the spouse,

2.

the life partner with which the citizen of the Union has entered into a registered partnership on the basis of the legislation of a Member State, provided that the legislation of the host Member State provides that the registered partnership of marriage and the conditions laid down in the relevant legislation of the host Member State are satisfied,

3.

the relatives in a straight descending line of the Union citizen and of the spouse or of the life partner according to Z 2, which is the 21. have not yet been completed or are granted by such maintenance; and

4.

the relatives in the straight ascending line of the Union citizen and of the spouse or of the partner in accordance with Z 2 to which this maintenance is granted.

European administrative cooperation

§ 102. (1) The Joint Commission shall cooperate closely with the competent authorities of the other Member States of the EU or of a Contracting State of the EEA and of the Swiss Confederation on the application of Directive 2005 /36/EC, and shall have to provide assistance to the authorities. The confidentiality of the information exchanged shall be ensured.

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

1.

information on disciplinary or criminal sanctions or other serious specific facts which may have an impact on the activities carried out, and

2.

concerning the provision of a service

a)

all information concerning the lawfulness of the establishment and the good management of the service provider,

b)

all information required in the event of complaints from a recipient of a service against a service provider for a proper complaint procedure, the recipient of the complaint being informed of the outcome of the complaint; and

c)

Information on the absence of professional disciplinary or criminal sanctions.

(3) The authorities shall have an appropriate examination of the facts to be informed pursuant to paragraph 1 and (2) and shall inform the host Member State of any consequences that may have been taken. "

Fischer

Gusenbauer