Change Of The Gewerbeordnung 1994 And Of The Management Trust Profession Act And Creating A Balance Sheet Accounting Law - Bibug

Original Language Title: Änderung der Gewerbeordnung 1994 und des Wirtschaftstreuhandberufsgesetzes und Schaffung eines Bilanzbuchhaltungsgesetzes - BibuG

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161. Federal law, with the change the Gewerbeordnung 1994 and the economic trust professional law and establishes a federal law on the balance sheet accounting professions (Accounting Accounting Act - BibuG)

The National Council has decided:

Article I

The Gewerbeordnung 1994, BGBl. No. 194, last amended by Federal Law Gazette I no. 84/2006, is amended as follows:

1 § 2 para 1 No. 10 is:



"10 the belonging to the profession and made within the framework of activities of lawyers, notaries, defenders in criminal, civil engineer, patent attorneys, insurance technicians, accountants, accountant, personal shipping computers, accountant and Börsesensale, the operation of authorized examination, testing and material testing institutes and operation accredited (approved) testing, monitoring and certification authorities and public Wäg and measuring institutions and the activities of other persons or institutions, which for this purpose especially ordered and duty have been made by the authority ", the revision and exercised the related employment and economic cooperatives and them advising equivalent clubs, all migration operations;"

2. paragraph 9 paragraph 1:



"(1) legal persons and registered partnerships (open societies and limited partnerships) to perform business, must have ordered but a Managing Director (§ 39)."

3. in § 9 para 3 first sentence is replaced by the phrase "registered partnerships" the phrase "Partnerships of commercial law".

4. in the articles 9, paragraph 5, first sentence, 91 para of 2 and 95 par. 1 is the phrase "Partnership of commercial law" replaced with the phrase "registered partnership".

5. in paragraph 9 paragraph 4, para 5 second sentence, 11 paragraph 2, 85 No. of 4 and 121 paragraph 4 are each the phrases "Partnership of commercial law" the phrases "registered partnership" replaced by.

6. in article 9, paragraph 6, the phrase is "a partnership of commercial law and this partnership of trade law is" by the phrase "a registered partnership and is this person company" replaced.

7 § 10 is eliminated.

8 § 11 paragraph 3 and paragraph 4 are:



"(3) the business license of a registered partnership merges with the departure of the last co-shareholder to the remaining shareholders, if it fulfils the conditions for the exercise of the relevant industry. Para  5 and 6 shall apply mutatis mutandis with the proviso that the remaining shareholders the transition of trade licence six months after the departure of the last co-shareholder of authority (section 345 par. 1) display has.

(4) in the case of restructuring (mergers, conversions, contributions, mergers, real splits and divisions), the original permission passes to commercial practice on the successor contractor (successors) in accordance with the provisions laid down in paragraph 5 and 6. The introduction of companies registered contractor a registered person company established for this purpose is one of the restructuring. The provisions of the first sentence are to apply even in the case that is in accordance with § 8 para 3 UGB the registration of a company of civil law (§§ 1175ff ABGB) in the register of companies as a registered partnership."

9. in article 11 paragraph 5, last sentence is inserted the word "registered" before the word "Partnership".

10 paragraph 12:





§ 12. The conversion of an open society in a limited partnership or a limited partnership in an open society do not have commercial permission affect."

11 § 14 para 2 is as follows:



"(2) legal entities and other foreign legal entities, which have their seat nor an establishment in the country, must, as far as treaties do not otherwise provide, not exercise commercial."

12 in the § § 27, 97 para. 2 Z 2, 121 para 1 first sentence and paragraph 1 Z 3, 135 para 3 subpara of 2 and 141 para 1 Z 2 are each the phrases "Partnerships of commercial law" replaced by the phrases "registered partnerships".

13 in the section 62, paragraph 6, the word "Partnerships" is replaced by the phrase "other foreign entities".

14 paragraph 63:





63. (1) producers who are natural persons and not entrepreneurs registered in the register of companies, have to operate on the outer label of the business premises and at giving the signature of their name. Business letters and order forms, which are on paper or in any other way to a specific recipient, as well as on their Web pages they have their name and the location of the business licence to specify. In other business transactions, in particular in advertisements, abbreviations of the name or other names may be used if the used expressions to the identification of the company are suitable and have distinctive character. The expressions should not contain any information which are suitable on business conditions that are essential for the target public, to mislead. The resulting from the sections 5 and 6 ECG, Federal Law Gazette I no. 152 / 2001 resulting obligations are not affected by these provisions. The mere indication of a telephone number, a mailbox, or the disclosure of E-Mail addresses that do not contain distinctive expressions is not to identify the company.

(2) traders, legal persons and are not registered with the companies register, have to use the outer label of the premises and if the signature in the laid down in the statutes or legal name of business. Moreover, paragraph 1 shall apply mutatis mutandis.

(3) for producers who are registered entrepreneurs, in the register of companies apply sections 14 and 17 to 37 and 907 § 3 of the company law book - (UGB), Federal Law Gazette I no. 120 / 2005 paragraph 1 penultimate and last movement is to apply also to these professionals.

(4) changes of name by the trader referred to in paragraph 1 must be reported within 4 weeks of the Authority (article 345 par. 2)."

15 paragraph 64:





section 64. Suffixes may be added pursuant to § 63 para 1 second and third sentences the name."

16 § eliminates 85 Z 2.

17 paragraph 85 Z 5:



'5. with within six months after the departure of the last co-shareholder of a registered partnership, if the remaining shareholders failed to display according to § 11 ABS. 3 or in the case of § 11 5 last sentence has been ordered within this period no Managing Director"

18 § eliminates 94 Z 9.

19 § 102 is eliminated.

20. in the section 137a, paragraph 1 the word is inserted before the word "Partnership" "registered".

21. in section 339 subsection 3 Z 3, the word "Acquiring company" is replaced by the word "Partnership".

22. in the article 345, paragraph 1, the phrase "in accordance with § 11 ABS. 3 (more practice of the trade of a partnership of commercial law after leaving the last co-shareholder, admission of new partner)" is replaced by the phrase "in accordance with § 11 ABS. 3 (transition of the business licence to the remaining partners with the retirement of the last co-shareholder)".

23. According to § 376, Z 5 following Z 5a is inserted:



'5a. (transitional provisions § 10)

On partnerships registered in the register of companies of commercial law, whose business license I is based on a prior to in force of the Federal Act Federal Law Gazette No. 161 / 2006 reimbursed business registration, the provisions of article 10 and of article 85 are no. 2 in the version applicable up to the entry in force of the before mentioned federal law to apply.

24 § the term "9a" gets 9 b 376 Z, Z 9b receives the following:



"9B. (§ 63 transitional arrangements ABS. 1) forms and order forms, as well as Web pages have the trader referred to in article 63, paragraph 1, no later than from 1 January 2010 § 63 para 1 as amended by Federal Law Gazette I no. 161/2006 to conform, as far as there specified requirements deviate from the provisions in force up to December 31, 2006."

25 the following paragraph 14 is added to § the 382:



"(14) section 2 paragraph 1 Z 10, § 94 Z 9 and § 102 as amended by Federal Law Gazette I no. 161/2006 with 1 January 2007 into force."

26 31 the following paragraph is added to article the 382:



"(31) § 9 para 1, § 9 para 3, § 9 para 4, § 9 par. 5 second sentence, § 9 section 6, section 11, paragraph 2, § 12, § 14 para 2, § 27, § 63, § 64, § 85 Z 2, § 85 No. 4, § 85 Z 5, § 137a, section 91, paragraph 2, article 95, paragraph 1, article 97, paragraph 2 Z 2, § 121 paragraph 1 first sentence, article 121, paragraph 1 Z 3, § 121 paragraph 4" , Article 135, par. 3 No. 2, § 137a paragraph 1, article 141, paragraph 1 Z 2, article 339, para. 3 Z 3, article 345, paragraph 1 and article 376 Z 5a, Z 9a and 9b in the version of Federal Law Gazette I no. 161/2006 with 1 January 2007 into force. contact § 10 and § 85 Z 2 expiry of December 31, 2006 except for power."

Article II

The economic trust vocational Act, Federal Law Gazette I no. 58/1999, as last amended by the Bundesgestz Gazette I no. 120/2005, is amended as follows:

1. the table of contents is as follows:



"Table of contents


1 part: professional law

1 main piece: accounting professions - permission scope § 1: accounting professions § 2: (omitted) § 3: scope of permission - tax advisor § 4: (omitted) § 5: scope of permission - chartered accountant § 6: permission scope - other section 7: public order - recognition 2. main piece: natural persons 1 section: General § 8: conditions § 9: special trust § 10: orderly economic conditions § 11: property and liability insurance § 12: based 2. section: tests - registration article 13: (omitted) § 14: admission requirements - subject examination Steuerberater § 15: periods § 16: admission requirements - subject examination paragraph 17 accountant: submission of section 18 : Decision on the application of article 19: indulgence by the admission requirements section 20: invitation to the first exam section 21: attempt - resignation section 22: examination fee section 23: forfeiture of partial examinations section 3: (omitted) § 24: (omitted) section 25: (omitted) section 26: (omitted) section 27: (omitted) section 4: tests - accountants section 28: examination section 29: written exam section 30: oral exam section 31: exam exemptions § 31a: testing exemptions for chartered accountant 5. section: audits - Auditors § 32: examination § 33: (omitted) § 34 : Written exam section 35: oral exam section 35a: testing exemptions for tax consultants 6 section: examination committees § 36: General section 37: (omitted) section 38: Audit Committee - accountants section 39: Audit Committee – auditors section 40: independence section 41: completion - removal section 42: compensation § 43: firm shops 7 section: examination course - exam reviews section 44: language - analysis - public § 45: exam work § 46: (accounts for) section 47: order of the tests of section 48: reps - exam work paragraph 49: oral exam - evaluation section 50: transcript article 51: reps - oral exam section 52 : Exam results - announcement article 53: certificates - acknowledgments section 54: examination regulations 8 section: professional candidate article 55: conditions § 56: registration § 57: registration - section 58 decision: directory of professional candidates 9 section: appointment procedure section 59: request for public order section 60: claim on public order section 61: public order - entry § 62: swearing - vow § 63: refusal of public order article 64: cancellation 3. main piece: companies 1 section: trust company section 65: conditions § 66: permissible forms of society section 67: seat - company § 68 : Shareholders section 69: Supervisory Board 2. section: interdisciplinary cooperation section 70: conditions § 71: other professional activities § 72: allowed societies § 73: seat - company section 74: shareholder section 75: other provisions 3. section: approval procedure § 76: application for recognition of section 77: entitled to recognition of § 78: recognition section 79: refusal of recognition of section 80: invalidity article 81: registration - statement 4. main piece: rights and obligations Article 82: General section 83: exercise policy § 84: titles section 85: branches § 86: outsourced departments section 87 : Arbitration § 88: orders and authorization § 89: interdisciplinary cooperation - contracts article 90: other activities section 91: confidentiality § 92: delegate - order permission § 93: delegate - order commitment § 94: vicarious section 95: commissions - Commission reservation § 96: formal audit reports - societies article 97: healing power of article 98: additional reporting requirements 5 main piece: suspension - ending - recovery 1 section: suspension § 99: Prerequisites section 100: lifting the suspension of section 101: publication 2. section: void the authority of § 102: General § 103: Disclaimer section 104 : Revocation of the public order section 105: withdrawing recognition section 106: deletion - publication 3. section: Recovery section 107: continuation Law § 108: spouses § 109: children section 110: spouses and children section 111: application for approval of § 112: approval § 113: ending of continuation law - law firm adoption § 114: exploitation of client stick § 115: liquidator 6 main piece: administrative offences section 116: penalty provisions of § 117: obligations 2. part: disciplinary law 1 main piece: General provisions - professional offenses § 118: accountability - societies article 119: § 120 types of sanctions : Professional offences 2. showpiece: disciplinary proceedings § 121: Disciplinary Council - disciplinary High Council article 122: Disciplinary Committee § 123: disciplinary Oberrat § 124: appointment of the members of section 125: revocation of appointment and exercise of obstacles - exclusion - bias -



Order section 126: Completion of the function of section 127: Re-ordering of members section 128: replacement of cash expenses section 129: management - supervision section 130: Chamber Attorney - abandoned section 131: display and defense section 132: introduction of the disciplinary procedure § 133: investigation Commissioner - abandoned section 134: investigation § 135: completion of the investigation section 136: oral proceedings § 137: decision-making - knowledge § 138: Protocol § 139: announcement and notification of the decision article 140: appeal - hearing section 141: delivery § 142: costs § 143: enforcement of findings section 144 : Application of other rules 3. part: professional representation - Chamber of Auditors 1 main piece: General 1 section: facility - exercise - institutions § 145: purpose section 146: abandoned § 147: institutions § 148: President § 149: Vice President § 150: Bureau § 151: chaired § 152: professional groups stewards § 153: committees § 154: landing sites § 155: Chamber day § 156: Auditors section 157: exercise of the function of section 158: loss of function 2. section: Chamber Office section 159: exercise device - section 160: Chamber Office - staff section 161: service order § 162 : Rules of procedure 3. section: membership § 163: ordinary and extraordinary members article 164: beginning and ending of membership paragraph 165: obligations of members article 166: directories of members section 167: deferral of documents 4. section: management - budget - allocation to § 168: conduct § 169: year estimate section 170: accounts section 171: financial regulation - assessment procedure § 172: debt recovery section 173: pension funds 5. section: other provisions of section 174: supervisory § 175: mutual assistance obligations § 176: privacy section 176a: party status of the Chamber of Auditors section 177 : Confidentiality 2. main piece: elections 1 section: cost - electoral code § 178: cost § 179: election regulations 2. section: choice in the Chamber day § 180: General principles article 181: function period of the Association section 182: arrangement of choice of § 183: constituencies § 184: distribution of mandates on the constituencies of § 185: right to vote article 186: passive suffrage section 187: main Electoral Commission - order section 188: main Electoral Commission - abandoned section 189: district election commissions - order section 190: district election commissions - abandoned section 191: election commissions - order § 192: election commissions - exercise of the function of section 193 : Meetings of election commissions § 194: offices of the electoral commissions section 195: trusted third parties § 196: tender of election - election announcement § 197: voter lists section 198: § 199 nominations: examination of election proposals section 200: announcement of election proposals § 201: election envelope - ballot - voting section 202: voting procedure § 203: votes counting § 204: investigation § 205: opposition proceedings § 206: understanding § 207: filling § 208: Constitution of the Association 3. section: election of the Executive Committee § 209: term of Office of the Managing Board § 210: line § 211: election law § 212: election proposals section 213 : Electoral procedure article 214: opposition proceedings § 215: filling § 216: Constitution of the Board 4. section: election of the Presidency section 217: functional period of the Presidium § 218: line § 219: suffrage section 220: election proposals section 221: dialling § 222: opposition proceedings § 223: taking over the duties of section 224: filling 5. section: other electoral rules § 225: deadlines run section 226: deliveries 4. part: final provisions § 227: in force section 228: except force § 229: transitional provisions Article 229a of the: transitional provisions - examination procedure § 229 b: reconciliation of the professional power auditor § 229 c: more transitional provisions § 229d ": Transitional provision 2006 § 230: references section 231: inter-governmental agreements § 232: enforcement" 2. In section 1 para 1 No. 4 is omitted.

3. § 2 is omitted.

4. section 3 para 2 No. 1 is:



"1. all activities of the balance sheet accounting professions, except activities according to § 32 of the GewO 1994, BGBl. No. 194," 5. § 6 para 1 is:



"(1) by this federal law the powers not be touched:"



1.

the lawyers, 2 for attorneys of of patent, 3. the notaries, 4. the authorities and bodies of governed by public law, as far as making it part of their remit help or assistance in tax matters, 5 the auditing associations of the employment and economic cooperatives and the auditing Board of the savings bank auditing association with regard to the assigned audit and consulting tasks and in article 3, paragraph 1 Nos. 1 and 3-led activities, 6 of the trader "that 7 of the civil engineer, 8 the legal professional organisations, to provide help and assistance in the field of administrative financial criminal proceedings their members and 9 of [balance sheet accounting professionals."

6 section 13 is eliminated.

7 paragraph 14 paragraph 1:



"(1) the examination for accountants is to admit, who"



1. a) trade-relevant higher education, studying relevant technical University of applied sciences or a relevant course of university level or a comparable education in Austria has successfully completed and b) at least three years as a professional associate at a person entitled, which has tax advisor or at a recognized auditing Association, which perceives tax advice and representation of members of the Union before the tax authorities, worked in Austria tax advice or successfully placed 2nd in Austria the professional examination to the auditor of the cooperative about the professional power and at least two years full time permissible for "a tax advisor or a recognized auditing Association, which perceives the tax advice and representation of members of the Union before the tax authorities, tax-advice was or 3. After passing the professional examination for accountants at least nine years full-time self-employed or employed has exercised the profession of accountant and is full member of the Chamber of Auditors."

8 paragraph 19 paragraph 2:



"(2) the granting of leniency by the admission requirements pursuant to § 14 para 1 No. 3 is not allowed."

9. the 3rd paragraph in the 1st part of the 2nd main piece along with accounts for heading and sections 24 to 27.

10 paragraph 36:





Audit committees for the holding of examinations for accountants and Auditors are section 36 (1) the Chamber of accountants to set up.

(2) within the framework of the Audit Committee for tax advisors are set up at the provincial offices of the Chamber of Auditors of land Audit Committee.

(3) the operating time of the examination committees has to be five years."

11 § 37 is eliminated.

12 § 65 ABS 2 Z 1 is eliminated.

13 § 67 ABS 1 Z 1 is eliminated.

14 paragraph 71 paragraph 1:



"(1) companies that intend to exercise a profession of trust are also entitled to pursue activities other freelance professionals, the accountants and the industry of consultants and technical offices, if and to the extent that this is permitted according to the relevant domestic professional legal regulations." These have to meet at least those requirements which provide the domestic professional legal rules by practitioners of economic trust professions."

15 the heading in the part 1, 4th main piece "article 1: General rights and obligations" is omitted.

16 § 84 para 1 subpara 1 is eliminated.

17 paragraph 84 paragraph 2:



""(2) natural persons referred to in paragraph 1 are accountants in the meaning of this federal law and entitled, in addition to the professional title referred to in paragraph 1 the term, accountants"to lead."

18 paragraph 85 paragraph 2:



"(2) professional authorized are entitled to establish branch offices. A prerequisite for the establishment of a branch is the transfer of the management of the Branch Office to a person with an upright profession power according to this federal law, or the balance sheet accounting Act, Federal Law Gazette I no. 161/2006, professional established in that State, the branch located, in this full-time and excluding any economic fiduciary activities and activities according to the balance sheet accounting Act, Federal Law Gazette I no. 161/2006 ", on their own account is employed by the holder of the branch and has those professional permission that is required for the activities carried out in the Branch Office."

19 § 85 para 5 and 6 are:



(5) that exercise fiduciary business and activities according to the balance sheet accounting law, BGBl. No. 161/2006, in a branch I is by the Chamber of Auditors with notice to prohibit, if the condition referred to in paragraph 2 has been removed.

(6) against an administrative decision, with the establishment of a branch or the exercise of fiduciary business and activities I no. 161/2006, in a branch office is prohibited according to the balance sheet accounting Act, Federal Law Gazette, the remedy of appeal is entitled to. The appeal the Governor shall decide."

20 paragraph 116 No. 1:



"without being authorized Professional 1 a trust profession independently performs or the in sections 3 and 5-led activities are offered, without the required permission, or" 21 § 120 Z 27 is:



"27 a which offers 3 and 5 listed activities § in the § or politics, without possessing the required professional qualifications."

22 paragraph 151 paragraph 2:



"Voter representatives must belong to at least each three representatives of each business trust profession as well as three representatives of the accountant, and at least three in a different constituency than the electoral district of Vienna (2) the Board of Directors."

23 paragraph 151 paragraph 5:



"(5) the Executive Committee is convened by the President. The President is in any case obliged to convene the Board of Directors, if required at least by four of its members, specifying the subject of the consultation."

24 paragraph 163 paragraph 2:



"(2) full members of the Chamber of Auditors are



"1. all those who are entitled by order or recognition to the independent practice of a business trust profession and 2 all those accountant and accountant firms that I have declared in writing no. 161/2006, their membership to the Board of Auditors according to the provisions of the balance sheet accounting Act, BGBl.."

25 the following sentence is added to the section 164, paragraph 1:



"The provisions of Accounting Accounting Act, Federal Law Gazette for the beginning and ending of the ordinary membership of a balance sheet accountant I no. 161/2006."

26 the following paragraph 5 is added to § the 227:



"I no. 161/2006 (5) the provisions of article 2 of the Federal Act Federal Law Gazette into force on January 1, 2007."

27. pursuant to § 229c 229d the following paragraph with heading shall be inserted:



"Transitional 2006



§ 229d. (1) the officers ordered from this Federal Act in force and entered in the register of companies and business leaders remain as ordered. Newly appointed manager and Managing Director have to comply with the requirements of this federal law.

(2) "Independent bookkeeper" belong to the profession of Chartered Accountant.

(3) the provision of article 151, paragraph 2 is to apply until after the next election in the Chamber day."

28. in article 230, paragraph 1, of the 2nd movement is eliminated.

29 paragraph 232 par. 2:



"(2) with the enforcement of §§ 38 para 4 and 39 paragraph 3 is entrusted the Federal Minister of finance."

Article III

Federal law on the balance sheet accounting professions (Accounting Accounting Act - BibuG)

1 part

Professional law

1. main piece

Balance sheet accounting professions - permission scope

Balance sheet accounting professions



1. (1) balance sheet accounting professions are following professions:



1 accountant, 2. accountant and 3 staff shipping calculator.

(2) as far as this federal law does not explicitly something else is arranged, the provisions of the commercial code are 1994, BGBl. No. 194, and the provisions of the management trust professional Act, BGBl. I not apply no. 58/1999, on the balance sheet accounting professions.

(3) balance sheet accounting professions are neither commercial nor professions referred to in paragraph 1.

Permission scope - accountant



Section 2 (1) is entitled to the independent exercise of the profession accountant's reserved to perform following activities:



1. the pagatorische accounting (business accounting) including the payroll and the creation of account balances for enterprises and the revenue and expenditure account in the sense of § 4 para 3 of the income tax Act 1988, BGBl. No. 400/1988, 2. concluding books (creation of balance sheets) according to commercial law or other legislation within the framework by section 125 federal tax code, Federal Law Gazette No. 194/1961, as amended by Federal Law Gazette I no. 9/1998 , set value limits, 3. the representation in tax and levy criminal proceedings for federal, State and municipal taxes, excluding the representation before the tax authorities of the Federation, the independent Administrative Senates, the independent financial Senate and the Administrative Court, 4. the inspection on electronically to the tax authorities of the Federal Government, as well as the bodies of redemption requests, 5. the representation including of statements concerning the VAT returns and recapitulative statements , as well as the Declaration on the use of credits (section 214 of the federal tax code, Federal Law Gazette No. 194/1961), 6.

the representation including of statements in matters of the payroll and wage-related taxes, as well as the representation in the framework of the joint examination of all wage-related taxes, but not the representation in the appeal proceedings and 7 the costing-based accounting (cost estimate).

(2) that are entitled to the independent exercise of the profession accountant in addition entitled to perform following activities:



1. all services in the context of the scope of the permission referred to in paragraph 1, 2. advice on contribution, insurance and performance issues of social security, 3. the advice and representation in front of legally recognised churches and religious communities in contribution matters, 4. representation in the institutions of the labour market service, the professional organisations, the regional tourism association and other competent authorities in Economic Affairs and offices, as far as these carried for the same principal activities referred to in paragraph 1 directly related , 5. the representation in matters of the Board levies against the legal representatives and 6. all activities in accordance with § 32 of the GewO 1994, BGBl. No. 194.

Permission scope - accountant



§ 3 (1) is entitled to the independent exercise of the profession accountant's without prejudice to the rights of the accountant reserved, to perform following activities:



1. the pagatorische accounting (business accounting) including the preparation of account balances for enterprises and the revenue and expenditure account in the sense of § 4 para 3 of the income tax Act 1988, BGBl. No. 400/1988 and 2nd the costing-based accounting (cost estimate).

(2) that are entitled to the independent exercise of the profession accountant in addition entitled to perform following activities:



1. all services in the context of the scope of the permission referred to in paragraph 1 and 2. all activities in accordance with § 32 of the GewO 1994, BGBl. No. 194.

Scope of authorization - personal shipping computers



4. (1) is reserved to perform following activities the persons entitled to the independent exercise of the profession of personal shipping computers without prejudice to the rights of the accountant:



1. the payroll, and 2. the representation including of statements in Affairs of the payroll and wage-related taxes, but not the representation within the framework of the joint examination of all wage-related taxes and not the representation in the appeal proceedings.

(2) the person entitled to the independent exercise of the profession of personal shipping computers are also entitled to perform following activities:



1. all services in the context of the scope of the permission referred to in paragraph 1 and 2. all activities in accordance with § 32 of the GewO 1994, BGBl. No. 194.

Permission scope - other



§ 5 (1) this federal law the powers are not affected:



1. the attorneys at law, 2 for patent attorneys, 3 of notaries, 4. the consultant of of tax, 5. the Auditors, 6 of the authorities and of bodies of governed by public law, as far as to afford it in the scope of task help or assistance in tax matters, 7 the auditing associations of the employment and economic cooperatives and the auditing Board of the savings bank examination association with regard to the assigned audit and consulting tasks, 8 of the trader, 9 the civil engineer and 10 the legal professional organisations , to provide its members help and assistance in the field of administrative financial criminal proceedings.

(2) the right of the courts and administrative authorities, to render opinions constantly, or in some cases for the to attract certified expert or inventory Commissioners book and Bill compartment, which are unauthorized occupation within the meaning of this federal law shall remain unaffected, but these persons by extending to such a gain no power carry a fiduciary business activity or an activity in the sense of this Federal Act on behalf of other clients.

Public order - recognition



6. (1) balance sheet accounting professions may be exercised either individuals or companies, are independently through legitimate profession.

(2) a natural person is entitled to vocational and entitled therefore to the independent pursuit of a balance sheet accounting profession, after she was publicly ordered by the Joint Commission.

(3) a company is professional authorized and entitled to the independent pursuit of a balance sheet accounting profession, after she has been recognized by the Joint Commission.

2. main piece

Natural persons

1 section

General information

Prerequisites



General conditions for the public order are § 7 (1):



1. the full capacity to act, 2 the special trust, 3. orderly economic conditions, 4. a upright property and liability insurance, and 5. a based.

(2) a further condition for the public order as



1 accountant is the successfully dropped specialist exam for chartered accountant and the statement of membership to the Chambers of Commerce or the Chamber of Auditors, 2. accountant is successfully dropped specialized testing for personal shipping computers the successfully dropped examination for accountants and 3 staff shipping calculator.

Special trust



§ 8. The special trust does not exist then, if the professional recruiter has been finally convicted or punished



1 a) by a court for an offence committed with intent to a more than three-month imprisonment or a fine of more than 180 day sentences or b) by a court for an offence committed with intent of the enrichment or c) by a court for a financial offence or d) by a financial penalty authority due to an intentional financial offence except for a Finanzordnungswidrigkeit and 2 this condemnation or punishment still not extinguished is or as long as the limit of the information pursuant to § 6 paragraph 2 or Para 3 of the principal Act 1972, BGBl. No. 68, still has not happened.

Overall economic conditions



§ 9 orderly economic conditions then are not available when



1 against the assets of the professional recruiter of bankruptcy is pending or within the last ten years legally has been opened, if not bankruptcy proceedings after a compulsory composition has been lifted, or 2. the assets of the professional recruiter within the last ten years twice has a compensation procedure has been opened and now all this procedure's underlying debt have been eased or paid or an application for bankruptcy made 3 against the professional recruiter within the last ten years. that request is but have been rejected due to lack of expected sufficient wealth and over-borrowing is not fixed.

Property and liability insurance



§ 10 (1) Chartered Accountant are required to complete a financial loss liability insurance with an insurer authorised to operate in Austria for damages resulting from their activity and maintain for the duration of the existence of their professional qualifications.

(2) the insurance requirement does not apply to activities, if and to the extent these activities an other professional person with a property and liability insurance statutory damages provision liable to the concerned clients and in this insurance is covered with the liability of the harm-causing person or company for the same insured event.

(3) the amount of insurance this insurance must be not less than 72 673 euros for each insurance case. Agreement a moderate amount limit for all insurance cases a year and possibly agreed deductibles section applies 158 c of the insurance contract Act 1958, BGBl. No. 2 / 1959.

(4) is the must in insured in an insurance company on behalf, met only compulsory insurance, if only he can have the rights relating to its insurance coverage under the insurance contract and for each insurance case he is entitled to at least the statutory minimum insurance cover available. Cover situations which are not located in his person, can not be argued in this case.

(5) the insurers are obliged to report to the Joint Commission every circumstance which means a termination or limitation of the insurance coverage or a deviation from the original insurance certificate or may mean unsolicited and promptly, and to provide information requested by the Joint Commission on such circumstances.

(6) the Joint Commission is obliged, the Chamber of Auditors unsolicited and promptly about messages within the meaning of paragraph 5 for those accountants who are members of the Chamber of Auditors to inform.

Professional seat



§ 11 (1) legitimate profession are required to have a professional seat in an EU or EEA Member State.


(2) under a professional seat is a self-employed person entitled to understand a fixed facility, which ensures the fulfilment of the professional requirements of a person entitled by their human, material and functional facilities.

(3) eligible professional may have only a professional seat in Austria.

2. section

Tests - registration

Admission requirements - accountant



Section 12 (1) to the examination for accountants is to admit who exercised at least three years professional working in accounting.

(2) activities that do not reach the statutory normal working time, is only relatively.

(3) technical activities referred to in paragraph 1 are to understand activities that are suitable to convey the experiences and knowledge that are necessary for the independent exercise of the profession accountant.

Admission requirements - accountant



Section 13 (1) is for the professional examination for accountants to admit, who is a professional career in accounting has exercised at least year.

(2) activities that do not reach the statutory normal working time, is only relatively.

(3) technical activities referred to in paragraph 1 are to understand activities that are suitable to convey the experiences and knowledge that are necessary for the independent exercise of the profession accountant.

Admission requirements - personnel shipping calculator



Section 14 (1) is for specialized testing for personal shipping computers to admit, who is a professional career in accounting has exercised at least year.

(2) activities that do not reach the statutory normal working time, is only relatively.

(3) technical activities referred to in paragraph 1 are activities to understand, that are suitable to convey the experiences and knowledge that are necessary for the independent exercise of the profession of personal shipping calculator.

Submission of the



Section 15 (1) persons who appear to intend to a technical examination, have to submit an application for admission.

(2) the application for authorisation should be connected:



1. a proof of identity, 2. the documents required to prove of compliance with the conditions for approval, 3. proof of payment of the examination fee and 4 if necessary, the documents required to prove of compliance with the conditions for exam exemptions.

(3) the application for authorisation is to submit in writing to the Joint Commission.

(4) the application for authorisation is in German language. To be connected in accordance with paragraph 2 certificates and documents are, if they are not drafted in the German language to present certified translation of a sworn translator.

Decision on the application



Section 16 (1) on the application for admission to the examination has the Joint Commission with notice to decide.

(2) against the decision was to deny approval, the remedy of appeal is entitled to. The Governor has to decide on the appeal.

(3) rulings, which was used to grant admission to a technical examination, are void and the Federal Minister for Economic Affairs and labour pursuant to § 68 para 4 No. 4 of the General administrative procedures Act 1991, BGBl. No. 51, null and void to explain when one of the statutory conditions of approval has been missing and still missing.

Invitation to the first exam



§ 17. The Joint Commission has to invite the candidate for the next scheduled date for admission to an examination for the first exam.

Attempt - resignation



Section 18 (1) which examination candidate must be his accession to a retreat work in good time so that writing received not later than one month before the respective date of exam work at the Joint Commission, and then to invite to this examination is announce.

(2) the candidate must agree in writing to the Joint Commission for taking the oral examination and is then to invite you to the next available exam date.

(3) the candidate may rescind at any time without stating reasons from one part of the examination. Three working days must be between the receipt of the written cancellation and the date of the examination. A withdrawal is possible only for compelling reasons. The existence of compelling reasons of prevention is to demonstrate by the candidates within two weeks after the exam date, or immediately after the end of preventing reason by appropriate evidence.

Examination fee



Section 19 (1) candidates have to pay an examination fee to the conduct of the examination fee. In fixing fees for the Audit Ordinance shall in particular on the special administrative burden including a proportionate and reasonable compensation of the members of the examination Board and the economic circumstances of the candidates to take.

(2) the amount of the examination fee is set in the examination regulations.

Forfeiture of partial examinations



Section 20 (1) already exam part within the framework of the examination will expire seven years after the invitation to the first testing of part of.

(2) the expiry referred to in paragraph 1 granted admission to the examination as well as the examination fees deemed forfeited.

3. section

Tests - accountant

Examination - accountant



§ 21. Consists of the examination for accountants



1. the written part of the examination in accordance with section 22, and 2. the oral exam in accordance with section 23.

Written exam



§ 22 (1) who has written exam to include the elaboration of two exam papers.

(2) an of the examination work is developing an audit work by independent application of appropriate techniques to larger, to include complex examples together with the justification of the approach in the following fields:



1. income and expenditure account, double accounting, in particular posting all taxes, accounting for goods purchase and sale of goods, identifying and accounting for goods and materials, use of materials and inventory changes, returned goods, rebates and discounts, 2. posting of payments, in particular account balance, payments, partial payments, cheque, Exchange, factoring, person accounts, wage - and content update, update of various expenses such as travel costs, advertising and representation, 3. and disposals in the fixed assets, activation requirements, internally generated equipment, regulations for motor vehicles , Foreign currency accounting, credit losses, warranty and damages, penalties, prepaid expenses, Filialbuchhaltung, Commission business, commercial representation, accounting by recording and repayment of long-term capital, leases, accounting for private withdrawals and deposits-, 4. accounting importance of thematic civil law, company law in particular accounting regulations, tax law, payment and capital movements, 5. preparation of financial statements with complete and proper investigation of each balance sheet approach, taking into account the different forms of business and 6 modern cost and performance accounting, particularly target costing and direct costing.

(3) the exam questions of exam work in accordance with paragraph 2 must be so that this can be worked out by the applicant in five hours. The exam work is to end after six hours.

(4) an of the examination work has the development of audit work through independent application of appropriate techniques to larger, to include complex examples together with the justification of the approach from payroll.

(5) the exam questions of exam work in accordance with paragraph 4 must be so that these can be worked out by the applicants in two hours. The exam work is to stop after three hours.

Oral exam



section 23. Part of the oral test shall include answering exam questions from the following subject areas:



1 Berufsrecht, 2. accounting, in particular how the revenue and expenditure account, functioning of the double-entry accounting, formal statements, forms of organization of the double-entry accounting, document system, journal, General Ledger, subledger accounting, business and tax accounting and record-keeping obligations, formal and material requirements, depending on the form of accounting, formal and material regularity of bookkeeping, inventory procedures, uniform principles and systems, 3. civil law and Unternehmensrecht, particularly contract law, property law, basic principles of corporate law and basic knowledge of the relevant work and social law regulations , as far as required by the balance sheet accounting, 4. tax law, in particular the basic principles of the federal tax code, VAT and basic concepts of income tax and corporate income tax law with particular reference to the tax accounting, 5. payment and capital movements, in particular the implementation of payments, check and change in the payments and purchase contract and insurance clauses and their impact in the payment transactions, 6.

Terms and types of financial statements according to the corporate law (especially accounting rules) and tax law, legislation on the financial statements after the company law book, principles of proper accounting, outline of financial statements (including profit and loss account) and deadlines for the preparation of financial statements, 7 fundamentals and applications of information technology in the accounting, in particular computer and FinanzOnline, 8 payroll, 9 cost accounting, in particular cost accounting theory and traditional cost accounting and 10 corporate governance, in particular for small and medium-sized enterprises.

Exam exemptions



§ Are 24 people who already have successfully completed one of the provisions of sections 21 to 23 comparable training, by the passing of the professional examination for accountants to the extent that the subject of one of the specialist exam for chartered accountant content comparable examination has been released as their content. The Joint Commission for accountants by ruling to determine, what parts of the examination still to drop. The remedy of appeal is against that decision. The Governor has to decide on the appeal.

4 section

Tests - accountant

Examination - accountant



§ 25. Consists of the examination for accountants



1. the written part of the examination in accordance with section 26, and 2. the oral exam in accordance with section 27.

Written exam



Section 26 (1) which has to include the drafting of dissertation of exam written exam.

(2) the exam work is developing an audit work by independent application of appropriate techniques to larger, to include complex examples together with the justification of the approach in the following fields:



1. income and expenditure account, double accounting, in particular posting all taxes, accounting for goods purchase and sale of goods, identifying and accounting for goods and materials, use of materials and inventory changes, returned goods, rebates and discounts, 2. posting of payments, in particular account balance, payments, partial payments, cheque, Exchange, factoring, person accounts, wage - and content update, update of various expenses such as travel costs, advertising and representation, 3. and disposals in the fixed assets, activation requirements, internally generated equipment, regulations for motor vehicles , Foreign currency accounting, credit losses, warranty and damages, penalties, prepaid expenses, Filialbuchhaltung, Commission business, commercial representation, accounting by recording and repayment of long-term capital, leases, accounting for private withdrawals and deposits-, 4. accounting importance of thematic civil law, company law in particular accounting rules, tax, payment and capital, 5 modern cost - and performance accounting, particularly target costing and direct costing.

(3) the exam questions of exam work must be so that these can be worked out by the candidate in three hours. The exam work is to stop after four hours.

Oral exam



§ 27. Part of the oral test shall include answering exam questions from the following subject areas:



1 Berufsrecht, 2. accounting, in particular how the revenue and expenditure account, functioning of the double-entry accounting, formal statements, forms of organization of the double-entry accounting, document system, journal, General Ledger, subledger accounting, business and tax accounting and record-keeping obligations, formal and material requirements, depending on the form of accounting, formal and material regularity of bookkeeping, inventory procedures, uniform principles and systems, 3. civil law and Unternehmensrecht, particularly contract law, property law, basic principles of corporate law and basic knowledge of the relevant work and social law regulations , as far as required by the accounting, 4. tax law, in particular the broad guidelines of the federal tax code, VAT and basic concepts of the income tax law with particular reference to the tax accounting, 5. payment and capital, in particular the execution of payment transactions, check and change in the payments and purchase contract and insurance clauses and its impact in the payments, 6 cost accounting, in particular cost accounting theory and traditional cost accounting and 7 basics and applications of information technology in the accounting.

Exam exemptions



§ Are 28 persons who already have successfully completed one of the provisions of §§ 25-27 of comparable training, by the passing of the professional examination for accountants to the extent that the subject of one of the professional examination for accountants content comparable examination has been released as their content. The Joint Commission has by ruling to determine, what parts of the examination still to drop. The remedy of appeal is against that decision. The Governor has to decide on the appeal.

5. section

Checks - personal shipping computers

Examination - personnel shipping calculator



section 29. The examination for personal shipping computers consists of



1. the written part of the examination in accordance with article 30, and 2. the oral exam in accordance with article 31.

Written exam



Section 30 (1) which has to include the drafting of dissertation of exam written exam.

(2) the exam work is developing an audit work by independent application of appropriate techniques to larger, to include complex examples together with the justification of the approach in the following fields:



1. payroll, 2. revenue and expenditure account and double-entry accounting, insofar as this is relevant to the payroll and 3. importance of the subjects of civil law, Unternehmensrecht, tax law, labour and social law and procedural law, as far as this is necessary for the exercise.

(3) the exam questions of exam work must be so that these can be worked out by the applicants in two hours. The exam work is to stop after three hours.

Oral exam



§ 31. Part of the oral test shall include answering exam questions from the following subject areas:



1 professional law, 2. payroll accounting, 3. accounting, in particular how of the revenue and expenditure account, the double accounting, formal and material adequacy of book-keeping, insofar as this is relevant for the payroll, 4 importance of subjects of private law, Unternehmensrecht, tax law, labour and social law and procedural law, insofar as this is necessary for the exercise and 5 basics and application of information technology in the payroll.

Exam exemptions



32. persons who already have successfully completed one of the provisions of sections 29 to 31 comparable training, are of passing the Professional exam for personal shipping computers, subject of one of the examination for personnel shipping calculator content comparable examination has been as far as released as their content. The Joint Commission has by ruling to determine, what parts of the examination still to drop. The remedy of appeal is against that decision. The Governor has to decide on the appeal.

6 article

Examination committees

General information



Section 33 (1) at the headquarters of the Joint Commission is an Audit Committee for the holding of examinations to establish.

(2) the functional life of the Audit Committee has to be five years.

Audit Committee



Section 34 (1) who has to sit down together Audit Committee for the holding of examinations in:



1. a Chairman, 2. the requisite number of delegates, and 3. the required number of inspection Commissioners.

(2) the Chairman of the Audit Committee and the Deputy Chairman shall be appointed on a joint proposal by the Federal Minister for Economic Affairs and labour.

(3) the accountants and the are half of the Commissioners of audit on a proposal from the Chamber to order Austrian Federal Economic Chamber by the Chairman of the Audit Committee.

(4) the audit Commissioners can be found in the district



1. the professionals, 2. the Professor for relevant subjects and 3 other outstanding professionals of the concerned area.

(5) the examination committees for the holding of examinations are are quorate, if present:



1. the Chairman or a Deputy and 2. at least three inspection Commissioners.

(6) the Chairman of the Audit Committee may belong to the District of the professionals.

Independence



section 35. The members of the Audit Committee are independent and bound by no order in matters of the examinations.

Completion - removal



section 36. For important reasons, members of the Audit Committee can prematurely put back their function or be relieved of their functions.

Compensation



37. (1) the members of the Audit Committee have to receive reasonable compensation for their audit activities.

(2) the amount of compensation the claimants listed in paragraph 1 is to be set at a height appropriate for the respective scope of testing and the time spent by the Joint Commission.

Firm shops




Section 38 (1) in order to ensure the firm shops of the Audit Committee shall ensure the Joint Commission.

(2) the officials involved in the auditing of the are involved in these matters only on the instructions of the Audit Committee and the Audit Committee.

7 section

Course of examination - examination assessments

Language - analysis - public



The exams are section 39 (1) drop in the German language.

(2) when evaluating the written exam work, the names of candidates may not be shown or disclosed the audit Commissioners.

(3) the oral exams are public.

Retreat work



Section 40 (1) who is Chairman of the Audit Committee of assessment dissertation of examination to designate two members of its Audit Committee.

(2) these two members have each independently to evaluate the work with either "pass" or "fail".

(3) the examination work is considered a total passed, if both members of the Audit Committee have assessed the work with "passed". Both selection board members assess the work with 'fail', shall be deemed a total fail.

(4) a member of the Audit Committee evaluates the work with "pass" and the other Member with 'fail', as has the Chairman of the Audit Committee for the assessment of the work to determine an another Member of its Audit Committee. This member has two first members independently work with "pass" or with "fail" to assess. This member judged the work with 'fail', shall be deemed a total fail. This member judged the work with "pass", shall be deemed a total pass.

(5) any assessment of exam work is justified. Those members of the Audit Committee have assessed exam work, are the candidates not to announce. Insight is the candidates upon request in their assessed exam works to grant.

(6) the decisions of the Audit Committee are final.

Order of tests



section 41. In the examinations, the candidate has first positive to take the written exam. Then he is eligible to compete for the oral exam.

Repetitions - exam work



42. (1) is an exam work with total "fail" judged, so the examination candidate is entitled to repeat them.

(2) for repetitions, the Audit Committee has set a deadline after which the failed exam work can be repeated. This period shall not exceed one year. The exam result, as well as the closest examination are to consider when setting the time limit.

Oral exam - evaluation



Section 43 (1) who has to assess the individual examination subjects of oral examination part of examination either "passed" or "failed" Audit Committee.

(2) in the case of a tie, the vote of the Chairman decides.

(3) the examination committees decisions are final.

(4) the oral exam in a technical examination is considered to be altogether passed if all areas of the oral exam part with "Advanced" have been assessed. A technical examination, part of the oral test is considered to be a total fail, if only a testing expert of the oral exam part with "fail" is been judged.

Transcript



§ 44. Over the course of the examination, a writing to be signed by all members of the Audit Committee is to take up.

Repetitions - oral exam



45. (1) the Audit Committee evaluates the success of the oral examination in individual test subjects with "fail", the candidate is entitled to repeat the oral exam.

(2) for repetitions, the Audit Committee has set a deadline after which the oral part of the exam can be repeated. This period shall not exceed one year. When setting the time limit, the test result is taken into account.

(3) the repetition of the oral part of the examination shall cover only the failed examination subjects.

Test results - announcement



§ 46. The test results of the oral part of the examination are to announce the candidates of the Chairman in the presence of the members of the examination Board in the aftermath of the test.

Certificates - certificates



47. (1) is the exam candidate to issue a certificate, if he passed the oral exam as a whole. This certificate must be signed by the Chairman and the Commissioners of all testing.

(2) a confirmation of the passing examination subjects is the candidates to exhibit if he has passed only a few examination subjects of the oral part of the examination. This confirmation must be signed by the Chairman and the Commissioners of all testing.

(3) the candidates, the confirmation referred to in paragraph 2 has been issued, a certificate is then to exhibit if he has passed all test subjects of the oral part of the examination. This certificate must be signed by the Chairman and all inspection Commissioners of the examination Commission has become most recently active.

Examination regulations



48. (1) the Joint Commission has by regulation to adopt a testing order. This regulation is to be published by the Joint Commission on the Internet. The content that is made manifest in the Internet must be without proof of identity at any time and free of charge accessible and in its made manifest form fully and on time can be determined.

(2) the examination regulations has provisions on the detailed design of the examinations to include, in particular



1. the obligations of the members of the Audit Committee to ensure impartial and fair trials, 2. the elaboration of the test subjects, whereby the examination concerned, technical and field to associate activity of the candidates to be taken into account, 3. the exam work, 4. the publication of exam work, 5. conducting the oral tests and their duration, 6 the management of sessions at oral exams , 7 to issue certificate and 8 rights and obligations of officials involved in the review process.

9 section

Appointment procedure

Request for public order



49. (1) natural persons who intend to exercise a balance sheet accounting profession independently have to submit a written request for public order at the Joint Commission.

(2) this application must be connected:



1. a proof of identity, and 2. the receipts to prove of compliance with the conditions for the public order.

Claim on public order



Section 50 (1) natural persons who meet the requirements for the public order, are entitled to public order.

(2) before the public order, a balance sheet accounting profession may not be exercised.

(3) natural persons since passing the Professional exam more than seven years have passed, the Joint Commission has to link the public order of the recent passing of oral examination, if the order advertisers not predominantly trade-relevant worked during this time.

Public order - entry



51. (1) has the authority to issue a certificate for the public order.

(2) accountant are by virtue



1 for explanation of membership to the Chambers of trade and industry in the commercial register according to § 365 to § 365 g of the Gewerbeordnung 1994, BGBl. No. 194, to enter and 2. statement to the membership of the Chamber of Auditors due to the message of the Joint Commission on the was public order by the Board of Auditors in the directory according to § 166 of economic trust vocational Act, Federal Law Gazette I no. 58 / 1999 , to enter.

(3) an accountant and personal shipping computers are g of the trade regulations in the register in accordance with § 365 to § 365 1994, BGBl. No. 194, to enter.

Refusal of public order



52. (1) the public order is to fail if any of the order requirements are not met.

(2) over the refusal of the public order, the Joint Commission has to issue a written notice.

(3) against that decision, the remedy of appeal is entitled to. The Governor has to decide on the appeal.

Action for annulment



§ 53. public orders are no. 4 of the General Administrative Procedure Act null and void and the Federal Minister for Economic Affairs and labour pursuant to § 68 para 4 1991, BGBl. No. 51, null and void to explain, if at the time of delivery of the instrument of appointment, one of the conditions of the order was not met and is still not met.

3. main piece

Companies

1 section

Companies - Chambers of Commerce

Prerequisites




54. (1) for accountants companies, who have declared the membership to the Chambers of trade and industry, apply, as far as in this main piece nothing more is intended on companies to apply provisions of the 1994 Gewerbeordnung, BGBl. No. 194. General prerequisites for the recognition of these accountants companies anyway, a completed property and liability insurance pursuant to section 10 and the Declaration of the membership to the Chambers of Commerce.

(2) apply to accounting and personnel clearing companies, unless provided in this main piece intended, the applicable to companies provisions of the GewO 1994, BGBl. No. 194. accounting and personnel clearing companies may not describe themselves as balance sheet accounting companies.

2. section

Accountant companies - Board of Auditors

Scope



Article 55. For accountants companies which aspire to membership of the Chamber of Auditors, the provisions of this section apply for the recognition.

Prerequisites



General requirements for the recognition of a chartered accountant society are 56 (1):



1. the existence of a permissible form of society in accordance with § 57, 2. a writing completed social contract, 3. a company and a seat according to § 58, 4. shareholder or shareholders in accordance with section 59, 5. a possible supervisory board in accordance with section 60, 6 a completed property and liability insurance in accordance with § 10, 7 orderly economic conditions in accordance with § 9 and 8 the Declaration of membership to the Board of Auditors.

(2) further requires the recognition



1 partnerships a breakdown of the primary or root capital and of the voting rights, ensure a distribution of shares and voting rights, which guarantee an exclusive influence of financial accountants, and 2nd at corporations an exclusive influence of financial accountants.

(3) the management and the external representation has by accountants, who are entitled to the independent exercise of their profession as a chartered accountant, to be carried out. Officers must be entitled to the independent exercise of their profession as a chartered accountant.

Permissible forms of society



§ 57. The exercise of the profession of Chartered Accountant is only allowed through



1. an open society or 2. a limited partnership or 3. a society with limited liability or 4. a joint-stock company.

Seating - company



58. (1) the company has in exercise of the profession to include the designation of "Chartered accountant company" accountant. The use of abbreviations is allowed.

(2) the registered office of a company must be in Austria. The professional seat must be one or more of the legal representative in the State in which the company has its headquarters.

Shareholder



59. (1) shareholders may be only the following persons:



1 natural persons as a chartered accountant profession entitled 2. spouses and children from participating in the society person entitled, 3. companies which are entitled, the professional accountant to exercise, and 4 under foreign law profession entitled if their equity stake in the company's assets and their voting rights not exceed a quarter, provided reciprocity exists between Austria and the State in which the professional permission was obtained, and a similar training will be demonstrated and the management and the external representation mostly takes place in Austria entitled Professional.

(3) shareholders referred to in paragraph 1 must have no. 2:



1 located an in an EU or EEA Member State resident, 2 the special trust in accordance with section 8 and 3. orderly economic conditions pursuant to section 9.

(4) all members must have their rights in their own name and on its own account. The fiduciary exercise of social rights, share loans and similar contractual relationships are prohibited. Silent partnerships are allowed only by the persons described in paragraph 1 and reported immediately to the Board of Auditors.

(5) in the case of joint-stock companies, the shares in name have to be. The transfer of registered shares is allowed only with the consent of the company.

(6) the termination of the professional qualifications of a member during the term of membership of the society causes the cancellation of the recognition of the latter if the former professional beneficiaries not within six months is eliminated from the society. This legal consequence does not occur however, if termination is made exclusively by that of former professional authorized waived his professional qualifications, to get to enjoy of a pension due to him due to his age or his disability from the statutory social security.

(7) dies a professional person, so his spouse is up to his possible return marriage and his children are entitled to complete its 35th year of life in its position as a shareholder to enter, unless they have acquired his share of death. The spouse and the children have to excrete from society at the indicated times, if they are not themselves professional authorized until then.

(8) any change in the Management Board, in the composition of the shareholders and the company's shares, in the distribution of voting rights and the transfer of the registered office is to display the Joint Commission within a month.

Supervisory Board



Supervisory Board members must have 60 (1):



1 located an in an EU or EEA Member State resident, 2 the special trust in accordance with section 8 and 3. orderly economic conditions pursuant to section 9.

(2) Supervisory Board members are subject to the obligation to maintain secrecy.

Recognition at conversion time



§ 61. establishes a professional authorized natural person or a company that is entitled to the exercise of the profession of chartered accountant, an operation or partial operation in the sense of the Foundation to tax law, BGBl. No. 699/1991, in a balance sheet accounting company to, recognition has retroactively to take place if the company meets the recognition requirement on this day with the day of registration in the register of companies.

3. section

Recognition procedures

Application for recognition



§ 62. companies, which intend to carry a balance sheet accounting business have to make a written request for recognition under the provision of the necessary documents to prove of compliance with the conditions for the recognition of the Joint Commission.

Entitled to recognition



63. (1) companies which meet the conditions for recognition are entitled to recognition.

(2) prior to recognition, a balance sheet accounting profession may not be exercised.

Recognition



section 64. The Joint Commission has over the recognition issue a certificate.

Refusal of recognition



Section 65 (1) has the Joint Commission to deny the recognition decision if one of the conditions of recognition is not met.

(2) against this decision, the remedy of appeal is entitled to. The Governor has to decide on the appeal.

Action for annulment



§ Are 66. recognitions void and by the Federal Minister for Economic Affairs and labour pursuant to § 68 para 4 No. 4 of the General administrative procedures Act 1991, BGBl. No. 51, null and void to explain, if at the time of recognition one of the recognition conditions was not met and is still not met.

Registration



§ 67. recognised companies are by virtue



1. in the statement to the membership to the Chambers of trade and industry in the commercial register according to § 365 to § to enter 365 g of the Gewerbeordnung 1994 and 2nd at statement to the membership of the Chamber of Auditors due to the message of the Joint Commission was recognition by the Board of Auditors in the directory in accordance with section 166 of the management trust profession Act to enter.

4. main piece

Rights and obligations

1 section

General rights and obligations

General information



68. (1) legitimate profession are obliged conscientiously, carefully, responsibly and independently and in accordance with this main piece and the provisions contained in the directive in accordance with section 69 to exert their profession.

(2) If a professional person as mediator has been working, so he has also to comply with the professional obligations taken him as a legitimate profession. Special rules for mediators under other legislation are not affected.

(3) other rights of the GewO 1994, BGBl. No. 194, as far as the latter are not in contradiction with the provisions of this Federal Act, are entitled to the person entitled, that are members of the Chambers of Commerce.

Exercise policy



69. (1) the Joint Commission has to adopt a directive for the practice of the balance sheet accounting professions.

(2) this directive has to govern in particular:



1. the Protocol behavior in business transactions with clients, 2. his attitude toward other person entitled and people of other professions, which are affected by the pursuit of a balance sheet accounting profession, 3.

Control of the other duties of person entitled and 4. reasonable precautions to protect of the person entitled by an exploitation by the organised crime and an involvement in them.

(3) this directive is to be published by the Joint Commission on the Internet. The content that is made manifest in the Internet must be without proof of identity at any time and free of charge accessible and in its made manifest form fully and on time can be determined.

Job titles



70. (1) natural persons who are entitled to the independent exercise of the balance sheet accountant, are obliged to call, if you are a member of the Chamber of Auditors as "Chartered accountant".

(2) accountant and personal shipping calculator may not call themselves as "Chartered accountant".

(3) female professional authorized are entitled to carry out these job titles in her female form in article 1, paragraph 1.

Branch offices



71. (1) professional authorized are entitled to exercise their profession from their professional seat in the entire Federal territory.

(2) professional authorized are entitled to establish branch offices. A prerequisite for the establishment of a branch is the transfer of the management of the branch to a person with an upright profession power, which has established professional in the State in which the branch office located in this full-time, and excluding any activity a balance sheet accounting profession on its own account of the holder of the branch are employed and has those professional permission that is required for the activities carried out in the branch a balance sheet accounting profession.

(3) the establishment of a branch office is to report to the Joint Commission without delay. The required documents to the proof of fulfilment of the requirement referred to in paragraph 2 of the message must be connected.

(4) the Joint Commission has the establishment of a branch within four weeks after the decision to prohibit, if the condition referred to in paragraph 2 is not fulfilled.

(5) the pursuit of a balance sheet accounting profession in a branch office is to prohibit, if the condition referred to in paragraph 2 has been dropped by the Joint Commission with notice.

(6) against an administrative decision, with the establishment of a branch or the pursuit of a balance sheet accounting profession in a branch office is prohibited, the remedy of appeal is entitled to. The Governor has to decide on the appeal.

Outsourced departments



72. (1) outsourced departments are geographically separate organizational units, from the professional seat of a person entitled the



1 organizationally and functionally form a unit in connection with the organizational units existing at the based of the person entitled, 2 are located in the immediate vicinity of the professional seat and are subject to 3rd by the professional seat from a technical control.

(2) outsourced departments have messages visible to the public on their property as an outsourced Department and on the professional seat to abstain.

Orders and authorization



73. (1) legitimate profession are obliged to reject the takeover of an order which would bind them in its activities instructions professional nature of the client. The acceptance of orders by chartered accountant, which are its property and liability insurance not included both fact and the height in the scope of coverage, is not permitted.

(2) professional authorized are entitled to cover an already acquired order, if there is an important reason. Important reasons are in particular



1. the resulting post-processing algorithm of order or 2. by preventing a disease or 3. the resulting subsequently determine that the customer has provided deliberately inaccurate or incomplete documents.

(3) professional authorized are entitled, as accurate and complete look at the information given them and passed documents of the customer, in particular figures.

(4) professional authorized are required to track the acquired Affairs, tasks, legitimately lead agencies and defenses, and the rights of the customer against anyone with loyalty and emphasis. You are authorized to use all their clients provided the legal attack and defense in their contracts.

(5) If an accountant in professional transport relies on the authorization granted to him, this appeal will replace documentary proof.

(6) agreements in terms of a general exclusion of liability are not permitted.

Interdisciplinary cooperation - contracts



74. (1) professional authorized are entitled to consult other self-employed professionals for individual specific and usual tasks by contract.

(2) the participation in the company of a balance sheet accountant who is a member of the Chamber of Auditors, in the form of a profit-participation loan and a company under common law, even as internal company or sub-participation, is not permitted.

Other activities



75. (1) professional authorized are entitled, self-employed or employed to pursue other activities.

(2) the exercise of other self-employed or gainful activities in addition to those carrying a balance sheet accountant who is a member of the Chamber of Auditors, is inadmissible if they are based on a Commission basis or endanger the independence in the exercise of the professional qualifications.

(3) any independent and dependent activity referred to in paragraph 2 is notified to the Joint Commission.

(4) the Joint Commission has independent or dependent activities referred to in paragraph 2 by a decision to prohibit, if this:



1 based on a Commission basis or 2 endanger the independence of the balance sheet accountant.

(5) against an administrative decision, with an independent or a dependent activity is prohibited, the remedy of appeal is entitled to. The Governor has to decide on the appeal.

Obligation of secrecy



76. (1) professional authorized are sworn to secrecy about the matters entrusted to them. For this confidentiality, it does not matter whether other people the knowledge of these circumstances and facts is accessible or not.

(2) the obligation of the person entitled also extends to personal circumstances and operational or business secrets which have become known them when carrying out orders or in the course of a public, non-public process in the exercise of their profession as such.

(3) with respect to the exemption of a person entitled to take a certificate to provide insight in business papers or for the provision of information in the administrative, tax, civil and criminal proceedings are in respect of what is known the person entitled in pursuit of his balance sheet accounting profession, to apply the rules for accountants, but with the proviso that in the tax proceedings before the tax authorities the same rights as a lawyer are entitled to a person entitled.

(4) the obligation of secrecy is eliminated, if and to the extent



1. notification and information obligations in accordance with the provisions of Directive 91/308/EEC on the prevention of the use of the financial system for the purpose of money laundering, in which are amended by Directive 2001/97/EC and the implementing measures adopted in connection or 2. the ordering party has given birth the person entitled expressly by this obligation.

(5) the provisions of paragraphs 1 to 4 shall apply mutatis mutandis for the agents of the person entitled, shareholder, supervisory board members, new officers.

Commissions - Commission reservation



77. accountants who are members of the Chamber of Auditors, is the acceptance of or the granting of commissions or prohibited the passing of orders subject to the Commission.

Healing power of



78. (1) professional authorized are entitled to waive that this rest of the occupation power occurs on their powers to the independent exercise of their balance sheet accounting profession temporarily with the right result.

(2) the admission of the suspension is to show the Joint Commission in writing without delay. The Joint Commission shall automatically and immediately to inform the admission and the termination of the suspension Chamber of Auditors and the relevant chambers of Commerce.

(3) accounting are not required to maintain the property and liability insurance during the suspension of their professional qualifications.

(4) the termination of the suspension is to display the Joint Commission in writing without delay. The evidence to demonstrate of compliance with the General conditions in accordance with article 7, paragraph 1 of the written notification on termination of the suspension must be connected.

(5) the Joint Commission has to prohibit the recovery of employment, when



1. no documents referred to in paragraph 4 are presented, or 2. the General conditions in accordance with article 7, paragraph 1 does not exist, or 3 in the case of personal recovery of work by a natural person for more than siebenjährigem rest.


(6) Z 3 is to be seen if the party entitled to professional predominantly trade-relevant worked during this period by a prohibition in the case of paragraph 5.

(7) in the case of personal recovery of work by a natural person for more than siebenjährigem rest, the Joint Commission has to make this recovery by taking the oral examination depending on if the party entitled to professional predominantly specialist inapplicable worked during this time.

(8) on the prohibition of the recovery, a written opinion is to be issued. This decision shall be notified to the person entitled to own hands. The appeal if the appeal is against the decision. The Governor has to decide on the appeal. No suspensive effect is attached to the appeal.

Additional reporting requirements



§ 79 legitimate profession are obliged to report in writing any changes related to the conditions for the public order or the recognition, the Joint Commission within a month.

5. main piece

Suspension - ending - recycling

1 section

Suspension

Prerequisites



80. (1) the Joint Commission has provisionally to prohibit the practice of a balance sheet accounting profession in



1. loss of full capacity or 2. initiation of a preliminary investigation pursuant to section 91 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 a three-month term of imprisonment, or b) a judicially punishable act committed with the intent of the enrichment or c) a judicially punishable offence of financial or 3 transfer to the charge level in accordance with article 207 of the code of criminal procedure 1975 , BGBl. No. 631, due to suspicion of one who in subpara 2 lit. a acts listed to c or 4. imposition of pre-trial detention due to suspicion of one which in subpara 2 lit. a acts listed to c or 5 final opening of a bankruptcy or a settlement procedure or 6 rejection of an application for opening of insolvency proceedings due to lack of expected sufficient wealth or 7 missing property and liability insurance.

(2) by a suspension is in cases of paragraph 1 Nos. 2 and 3 to refrain when the proper exercise of the profession is not at risk.

(3) the suspension is to be issued a written opinion. The decision on suspension shall be notified to the person entitled to own hands. In the case of para 1 subpara 1 and companies, the decision to place the legal representative is.

(4) against the decision with the decreed a suspension, is entitled to the remedy of appeal. The Governor has to decide on the appeal. No suspensive effect is attached to the appeal.

Lifting of suspension



81. (1) has the Joint Commission to repeal the suspension at the request, if the reason for a ban is no longer given.

(2) against the decision which, no follow-up was given the application, is entitled to the remedy of appeal. The Governor has to decide on the appeal.

Publication



Article 82. The Joint Commission has automatically and promptly notify any suspension or revocation of their Chamber of Auditors and the relevant chambers of Commerce.

2. section

Void of authority

General information



section 83. Permission to the independent pursuit of a balance sheet accounting profession goes out through



1 waiver pursuant to section 84 or 2. revocation of public order in accordance with section 85 or 3. withdrawal of recognition under section 86 or 4. death or 5. dissolution of the company.

Waiver



84. (1) professional authorized are entitled to waive their right to the independent exercise of their balance sheet accounting profession.

(2) waiver of the authorization to the independent pursuit of a balance sheet accounting profession is to explain in writing to the Joint Commission.

(3) the decision takes effect with the date that the work authorized has defined at the earliest however with that day came when the waiver of the Joint Commission.

Revocation of public order



85. (1) has the Joint Commission to revoke a permission granted by public order to the independent pursuit of a balance sheet accounting profession when one of the General conditions for the public order is no longer available.

(2) through the revocation of appointment, a written opinion is to be issued.

(3) against that decision, the remedy of appeal is entitled to. The Governor has to decide on the appeal.

(4) No. 1 is lit in the cases of § 8 of the withdrawal of the public order. d refrain, if a proper exercise of the profession is not at risk and the consequences of the offence are insignificant.

Revocation of recognition



86. (1) the Joint Commission has to revoke a permission granted by recognition to the pursuit of a balance sheet accounting profession, if one of the conditions of recognition is no longer available.

(2) before withdrawal of recognition, the Joint Commission has prompted a circumstance justifying the revocation within a period of six months, in the cases of § 54 para 1, second sentence, the society, and to eliminate No. 6 of § 56 para 1.

(3) over the withdrawal, a written opinion is to be issued.

(4) against that decision, the remedy of appeal is entitled to. The Governor has to decide on the appeal.

Deletion - publication



§ 87. recognized companies are to delete g of the Gewerbeordnung officio due to expiry of the permission from the commercial register pursuant to § 365 to § 365 in 1994 and from the directory in accordance with section 166 of the management trust profession Act.

3. section

Recycling

Continuing legal



88. (1) for the continuation of the Office of a deceased person entitled, who was a member of the Chamber of Auditors, I apply the provisions of part 1, 5 main piece, 3rd section of the management trust professional Act, Federal Law Gazette No. 58/1999, with the proviso that the Joint Commission to perform the functions of the Chamber of Auditors has.

(2) for the continuation of the Office of a deceased person entitled, who was a member of the Chambers of trade and industry, the provisions of §§ 41 to 45 of the trade regulations apply in 1994, BGBl. No. 194, with the proviso that the Joint Commission is the authority.

6 main piece

Administrative offences

Penal provisions



§ 89. unless the fact constitutes not a criminal offence falling within the jurisdiction of the courts, commits an administrative offence to criminal up to 14 536 euros with a fine of 436 euro, who



1 without being professional-entitled a balance sheet accounting profession independently exerts, 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.

2 part

Disciplinary law



90. (1) chartered accountant, who are regular members of the Board of Auditors, subject to the disciplinary provisions of the 2nd part of the management trust professional Act, BGBl. I no. 158/1999, with the proviso of the proper application of § 120 of economic trust vocational Act, Federal Law Gazette I no. 158/1999, provided they take comparable commitments within the meaning of this Federal Act.

(2) professional authorized, the members of the Chambers of Commerce are, subject to the exercise and conduct in accordance with section 69 of the trade regulations in addition to the provisions of the regulation in accordance with § 69 1994, BGBl. No. 194. calls are such an accountant in the professional traffic compared to the tax authorities of the Federal Government wrongly on a granted him power of Attorney, the disciplinary provisions of the 2nd part of economic trust vocational Act, Federal Law Gazette I no. 158 / 1999 , apply accordingly. The Joint Commission is responsible for this.

3 part

Joint Commission



91. (1) the headquarters of the Joint Commission is Vienna.

(2) the Joint Commission consists of six members.

(3) the Board of Auditors and the Austrian Federal Economic Chamber have to appoint three members. For each Member, a substitute member only for the case can be order in the same way. Members and alternate members are recalled in the presence of important reasons the ordering Chamber.

(4) the members and the alternate members of the Joint Commission shall be appointed for a term of six years. The re-appointment is allowed after expiry of the function.

(5) the Joint Commission has, as far as not another body is specifically responsible to perceive all matters and tasks of this federal law enforcement.

(6) the Joint Commission is quorate if at least four members are present. The Joint Commission has to take decisions by a simple majority vote. In the case of a tie, the vote of the Chairman decides. The Presidency has to switch annually among the members appointed by the Board of Auditors and the Austrian Chamber of Commerce.


(7) the costs of the members and alternate members of the Joint Commission have to carry the Chamber of members for which they each ordered accountants and the Austrian Federal Economic Chamber and substitute members. All the costs of the Joint Commission have to wear the Board of Auditors and the Austrian Chamber of Commerce.

(8) the Joint Commission has to give an order. This requires the approval of the Federal Minister for Economic Affairs and labour.

Obligation of secrecy



92. (1) the members of the Joint Commission and all personnel entrusted with the administration are obliged, through personal relationships, to preserve secrecy facilities and business and operating conditions, entering them in carrying out their responsibilities in the Joint Commission. Any utilization of business and operating secrets is forbidden to them.

(2) from the obligation of secrecy, the Federal Minister for Economic Affairs and labour may release at the request of a court or a public authority. Compared to the Federal Ministry of Economics and labour, no secrecy obligations.

Rules of procedure



93. (1) the Joint Commission has to adopt its rules of procedure.

(2) the rules of procedure has to govern in particular:



1. the internal management and the circulation of persons and bodies outside the Joint Commission and 2 the nature and form of certification of the resolutions and the production of messages, inputs, and other documents.

The status of the Joint Commission



94. (1) party to the appeal proceedings the proceedings before the country captains in this federal law is also the Joint Commission.

(2) the right against the decision on an appeal by the Governor due to unlawful of content or unlawful as a result of violation of rules of procedure complaint pursuant to article 131 paragraph 2 B-VG to raise, the Administrative Court is also the Joint Commission to.

Regulation permits



section 95. The regulations adopted by the Joint Commission are to submit the Federal Ministry of Economics and labour without delay for approval.

4 part

Compulsory membership

Membership



96. (1) Accountants, accounting companies, personal shipping computers and personnel transfer companies are members of the Chambers of Commerce and professional associations.

(2) the membership of the chartered accountant and accountant societies depends on the relevant professional legal provisions of this Federal Act and to issuing statements about the membership of the Chamber of Auditors or the Chambers of Commerce.

(3) accounting and accounting companies are entitled to change their membership in accordance with the relevant professional legal framework of this Federal Act and a corresponding written declaration to the Joint Commission 31 December of each year. Such a statement must be received at the latest on 30 September of the year, with its expiration, the membership is changed.

5 part

Final provisions

In force



Article 97. This federal law shall enter into force 1 January 2007.

Transitional provisions



98. (1) gained permissions, description rules, entitlements and acquired rights "Commercial bookkeeper" and "Independent bookkeeper" remain unaffected even after the entry into force of this Federal Act.

(2) tax advisors acquired rights "An independent accountant" on the admission to the examination shall remain unaffected. Activities as a "Independent bookkeeper" entry in force of this federal law are the Z 3 of the management trust profession Act to calculate standardized requirements in article 14, paragraph 1.

(3) open examination procedures and open applications in examination proceedings "Commercial bookkeeper" and "Independent bookkeeper" are to assess applicable regulations according to the prior to the entry into force of this federal law and to continue. Existing examination committees and examination boards remain. Testing procedures are to end no later than 31 December 2007.

(4) applications on public order can be made only until no later than 31 December 2007. The acquisition of permission to engage in "Commercial bookkeeper" and "Independent bookkeeper" ends on June 30, 2008 at the latest.

(5) independent accountants and professional accountants, which one of the following training courses have taken after December 31, 2000, are exempt from the examinations in this federal law:



1. a) the training course "Certified tax administrator" of the Academy of Economics Treuhänder GmbH and b) a comprehensive at least 130 at least 45-minute lessons per course payroll at the Academy of Economics Treuhänder GmbH, am a professional promotion Institute of the AK and the Austrian Trade Union Federation, at a business promotion Institute of a Chamber of Commerce or the Academy of law and taxes, or 2. a) training to the accountant at a vocational promotion Institute of the AK and the ÖGB and b) a comprehensive at least 130 at least 45-minute lessons per course payroll at the Academy of Wirtschaftstreuhänder GmbH, a vocational promotion Institute of the AK and the Austrian Trade Union Federation, at a business promotion Institute of a Chamber of Commerce or the Academy of law and taxes, or 3 a) training to the accountant of the Economic Development Institute of the Chamber of Commerce and b) a comprehensive at least 45-minute lessons per week at least 130 training payroll at the Academy of Economics Treuhänder GmbH, am a professional promotion Institute of the AK and the Austrian Trade Union Federation, at a business promotion Institute of a Chamber of Commerce or the Academy of law and taxes followed have.

(6) was one of the training courses referred to in paragraph 5 are successfully completed before 1 January 2001, an exemption from the examinations in this federal law exists only if training amounting to a total of 50 teaching units 45 minutes each with the following items after December 31, 2000 was successfully completed:



1 20 teaching units of accounting and the preparation of financial statements, 2. 10 teaching units of cost accounting, 3rd 10 teaching units about the basic principles of tax law and 4. 10 teaching units from payroll.

(7) the provisions of paragraph 5 and 6 apply only to persons who tabled no later than December 31, 2007 a written request for public order at the Joint Commission.

(8) for independent accountants who do not qualify in this federal law for the attainment of professional qualifications as a chartered accountant until December 31, 2007, the membership of the Chamber of Auditors ends this day. Membership to the Chambers of Commerce and their professional organizations begins with the beginning of January 1, 2008 for these people.

References



section 99. As far as other federal laws is referenced in this federal law provisions, these are to apply in their respectively valid version. This does not apply 2 contained references to the federal tax code that in article 2, paragraph 1 Z.

Intergovernmental agreements



100. (1) has the Joint Commission by the provisions of this Federal Act derogations, if necessary for the fulfilment of international agreements, to meet by means of regulations in accordance with this agreement.

(2) a regulation referred to in paragraph 1 may be adopted before the intergovernmental agreement in force. It only with these enter into force.

(3) the Joint Committee shall by regulation to determine, in particular



1. what diplomas, certificates and other evidence of formal qualifications which have been acquired, on the territory of the EEA Contracting Parties outside the Republic of Austria to meet the requirements of professional competence within the meaning of this Federal Act are suitable, 2 which have to prove nationals of the EEA Contracting Parties respectively for the conferring of a power under this federal law either in the form of aptitude tests any additional expertise or to purchase in the form of courses and 3 when and in what form nationals of the EEA Contracting Parties providing services at the To show Joint Commission have, and that they are subject to the disciplinary rules in the same way as nationals.

(4) regulations made pursuant to paragraph 2 and 3 are published in the Internet. The content that is made manifest in the Internet must be without proof of identity at any time and free of charge accessible and in its made manifest form fully and on time can be determined.

Enforcement



Section 101 (1) with the execution of this Federal Act is the Federal Minister for economy and work entrusted.

Fischer

Bowl

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