251. Regulation of the Federal Minister for Economic Affairs and Labour on quality assurance measures and external quality audits (audit-quality assurance directive-A-QSRL)

On the basis of § 22 of the statutory audit-quality assurance-A-QSG, BGBl. I No 84/2005, shall be assigned:

Vereine-Cooperatives

§ 1. In addition to a statutory audit, a statutory auditor or an audit firm shall also carry out audits of associations which are not in accordance with Section 22 (2) of the German Association Act 2002, Federal Law Gazette (BGBl). I n ° 66/2002, in the version of the Federal Law BGBl. No 124/2005, or cooperatives of cooperatives, which are not subject to the provisions of Section 22 (6) of the Law on Acquisition and Economic Cooperatives, RGBl. No. 70/1873, in the version of the Federal Law BGBl. No 120/2005, the external quality checks and the samples to be drawn shall be restricted to the final examinations.

Documentation of the quality assurance system

§ 2. (1) The quality control authority has to carry out evidences in the scope of its responsibilities in accordance with Section 20 (6) A-QSG for exclusively official and statistical purposes. The transfer of information or extracts from it to third parties shall be prohibited.

(2) The quality control authority has to carry out a non-public part in the public register in accordance with § 23 A-QSG for exclusively official purposes, in which change minutes, evidences as per para. 1, general government endorsements, file references and in the public part deleted entries are to be kept evident. Information on deleted entries or excerpts thereof shall be provided in writing upon request for cost replacement.

(3) In accordance with § 23 A-QSG, entries in the public register according to § 23 A-QSG have to be submitted to the extent of § 23 (2) to 4 A-QSG after verification of the completeness of the documents reported by auditors and audit firms. , The acceptance of the registration is to be notified in writing by the quality control authority to the auditor or the audit company, having regard to their liability in accordance with § 23 (7) A-QSG.

(4) entries in the public register via a statutory auditor or an audit firm shall be deleted immediately from the public part of the public register on the grounds of:

1.		the validity of a certificate issued in accordance with § 15 A-QSG has expired; or
2.		a certificate issued in accordance with § 15 A-QSG has been revoked in accordance with § 18 A-QSG; or
3.		the rights of a certificate issued in accordance with § 15 A-QSG are no longer exercised or can no longer be exercised by the statutory auditor or the audit firm.

(5) The quality control authority shall issue a registration number to the auditor or the audit firm with the first entry in the public register. The registration number once issued will remain in place for future new registrations.

Reporting requirements

§ 3. (1) The Chamber of Chartered Accountants and the Association of the Austrian Audit Associations for Registered Revisors shall have the following amendments to the Quality Control Board concerning the erasure of a professional qualification and the revocation of an admission as auditor without delay:

1.		the rest of the right to work;
2.		suspension of professional qualifications;
3.		Renunciation of the right to work,
4.		Revocation of the public order as a professional,
5.		Revocation of authorisation as auditor,
6.		the revocation of a professional qualification granted by recognition;
7.		the death of a professional,
8.		Dissolution of a company or withdrawal of recognition as an auditor's association or
9.		Continuation of the activity on the basis of the professional authorization by a curator or liquidator, with the exception of the curator or liquidator shall have a certificate according to § 15 A-QSG.

(2) statutory auditors and audit firms shall be entitled to dispense with a certificate issued in accordance with § 15 A-QSG at any time by written notification to the quality control authority. Such a renunciation is irrevocable.

(3) In accordance with Section 23 (3) (5) and (4) (4) (Z) 3 A-QSG, corresponding notifications shall be made jointly by auditors and audit firms, where appropriate by means of an authorisation.

(4) statutory auditors and audit firms shall carry out notifications in accordance with section 23 (5) A-QSG to the quality control authority electronically or in paper form, following the corresponding proof.

Annual report of the quality control authority

§ 4. (1) The quality control authority statistically evaluates the published evidence and publishes its evaluation in an anonymised form in the annual report according to § 20 paragraph 6 Z 16 A-QSG.

(2) The annual report shall be made available to the public by 31 March of the following year at the latest, for the first time in 2006, for the first time.

Publication of the transparency report

§ 5. (1) The electronic publication of the transparency report in accordance with § 24 A-QSG shall be notified without delay to the quality control authority of statutory auditors and audit firms.

(2) statutory auditors and audit firms are obliged to keep transparency reports available free of charge for six years in accordance with § 24 A-QSG.

Requests to the Supervisory Authorities

§ 6. (1) A request for the appointment of a quality inspector in accordance with § 5 (1) A-QSG shall be submitted by the auditor to be checked or from the audit company to be audited by the working committee for external quality audits, following the in writing.

(2) A request for the appointment of a quality inspector in accordance with § 5 (5) A-QSG shall be submitted in writing to the auditor or the audit company to be examined by the auditor to the working committee for external quality audits. The request shall be justified and shall be forwarded without delay to the quality control authority by the work committee for external quality audits, provided that no agreement is reached.

(3) A request for recognition as a quality inspector in accordance with § 10 A-QSG shall be written by a natural person or by an audit company with the working committee for external quality checks, following the required documents in writing. .

(4) A request for appeal pursuant to Section 10 (6) or (9) A-QSG shall be submitted in writing by a natural person or by an audit company to the Working Committee for external quality audits. The request shall be justified and shall be forwarded without delay by the working committee to the quality control authority.

Documents for applications pursuant to § 5 and § 10 A-QSG

§ 7. (1) In any case, the following documents shall be attached to a request for the appointment of a quality inspector pursuant to § 5 (1) A-QSG:

1.		a current excerpt of the registered data of the quality inspector to be ordered from the public register in accordance with § 23 A-QSG,
2.		a copy of the current certificate according to § 15 A-QSG and
3.		a declaration of the quality inspector to be ordered that there are no incompatibilities according to § 6 A-QSG.

(2) In any case, the following documents shall be attached to a request for order as a quality inspector according to § 10 A-QSG:

1.		a current excerpt of the registered data of the quality inspector to be ordered from the public register in accordance with § 23 A-QSG,
2.		proof of required periods of practice in accordance with § 10 paragraph 2 Z 1 A-QSG,
3.		any possible disciplinary findings and a declaration of any pending disciplinary procedures within the previous five years; and
4.		without prejudice to § 27 (3) A-QSG, a copy of the current recognition certificate in accordance with § 10 paragraph 4 A-QSG of a member of the Management Board or of a Managing Director or of a person's shareholder or of an employee of an employed person and a copy of the current certificate according to § 15 A-QSG for this examination company.

(3) In the case of the first application in accordance with § 6 (1), the requirement of Section 1 (2) shall not apply. If the application is submitted after periods of time without an upright certificate in accordance with § 12 para. 2, the last valid versions of the required documents shall be valid. .

Honorable

§ 8. (1) The amount of information on the remuneration of the quality inspector to be ordered shall be presented in a comprehensive and comprehensible way. The amount of work required must be determined by means of a time-scale framework and supplemented by the indication of the number of qualified assistants required to cope with this work expenditure.

(2) The quality inspector to be ordered shall be in a position to cope with the estimated workload in the estimated time frame with the capacities available to him. The qualifications and legal relationships of the qualified assistants to be used as well as their shares in the work expenditure must be identified separately.

(3) A planned transfer of the execution of individual parts of the order in accordance with § 10 shall be disclosed in detail and in detail. The estimated amount of effort and the share of the total fee shall be disclosed separately.

Indivisibility of the implementation of the external quality check

§ 9. (1) A quality inspector ordered in accordance with § 5 A-QSG shall carry out the external quality inspection in its entirety under its own exclusive responsibility.

(2) Full or partial substitution is prohibited.

Interdisciplinary cooperation-work contracts

§ 10. (1) The ordered quality inspector shall be entitled to carry out the execution of individual order parts of the external quality check to persons outside of his examination operation, if the execution of individual parts of the order is carried out Special expertise is required. The delivered work (expert opinion) is subject to the audit report's own assessment of the quality inspector appointed.

(2) The ordered quality inspector shall not be entitled to pass on those parts of the quality check which can be provided in the course of the activities of the own examination procedure and on the basis of his/her own further training, in accordance with paragraph 1.

Qualified wizards

§ 11. Qualified assistants in accordance with § 12 A-QSG must be in a working relationship with the appointed quality inspector and must have a professional qualification for statutory auditors or, in the case of the appointed quality inspector, one for obtaining such a qualification To complete the professional training practice provided for by law.

First-time attestation of a certificate according to § 15 A-QSG

§ 12. (1) In the event of a re-admission of an audit firm, a certificate according to § 15 A-QSG shall be limited to a period of not more than 18 months.

(2) If, after the expiry of a period of ten months, a certificate has been re-issued after the deletion of the registration of a statutory auditor or an audit firm from the public register, the certificate shall be issued for a period of no more than 18 months on a temporary basis.

Sequence of maturities of certificates

§ 13. (1) An external quality check shall be concluded with the final issue of a certificate in accordance with § 15 para. 1 A-QSG for the time limit of § 15 para. 2 A-QSG and without prejudice to any orders of measures pursuant to § 16 A-QSG.

(2) periods without an upright certificate shall not be taken into account for the periods of practice required for recognition as a registered quality inspector for the periods of practice required pursuant to Section 10 (2) (2) (Z) A-QSG.

Cost-of-charge scheme for members of the authorities

§ 14. (1) Members and substitute members of the quality control authority shall be entitled, to the extent of their use as a decision, by a member of a regular meeting of the quality control authority against accounts to be entitled to reimbursement of travel expenses in the amount of a return journey of the first class of a public transport vehicle or the extent of the legally fixed kilometre rate.

(2) The implementation of the accounts and the rate of reimbursement shall be laid down in the rules of procedure of the quality control authority.

Bartenstein