Posted the: 2013-03-19 Numac: 2013011132 SERVICE PUBLIC FÉDÉRAL ÉCONOMIE, P.M.E., CLASSES averages and energy 25 February 2013. -Act to amend the Act of 22 April 1999 on the accounting and tax professions (I) ALBERT II, King of the Belgians, to all, present and future, hi.
The Chambers have adopted and we endorse the following: Chapter 1. -Disposition introductory Article 1. This Act regulates a matter referred to in article 78 of the Constitution.
CHAPTER 2. -Changes in the accounting and tax professions article Act of 22 April 1999
2. article 1/1 of Act of 22 April 1999 on the accounting and tax professions, inserted by the royal decree of November 19, 2009, is replaced by the following: «art.» 1/1.
For the purposes of this Act and its orders of execution, is meant by: 1 ° Member State: the Member States of the European economic area (EEA) and countries outside EEA as soon as Directive 2005/36/EC of the European Parliament and of the Council of 7 September 2005 on the recognition of professional qualifications, will apply to these countries.
2 ° days: all days calendar excluding Sundays and legal holidays. If the period expressed in days expires on a Saturday, it is extended until the next working day. ».
S. 3. article 44 of the same Act, replaced by the royal decree of November 19, 2009, is supplemented by a paragraph as follows: "the Professional Institute maintains the table of Chartered Accountants and tax accountants approved as well as the list of trainee accountants and accountants-tax students. This table and the list of trainees consist on the one hand, of those who exercise their profession for account of third parties independently, namely the external members and external trainees, and secondly, of those practising exclusively in a relationship of subordination through a contract of employment or as a paid service by the Government namely internal members and internal students. If they are specifically targeted, it refers explicitly to the categories below, respectively the "external professionals or external trainees ' or the ' internal professionals or internal trainees.»
S. 4. the title of chapter II of title VI of the Act is replaced by the following: ' chapter II '. -Organization, functioning and bodies of the Professional Institute of accountants and chartered tax advisers.
5. in article 45 of the same Act, the first part of the first sentence which begins with the words "the Organization and functioning" and ends with the words ' professions intellectual service providers and "is replaced as follows:"as long the King has not set specific conditions for the Professional Institute, the Organization and operation of the Professional Institute are governed. "
S. 6. in the same Act, it is inserted an article 45/1, as follows: «art.» 45/1. § 1. Are members of the Professional Institute, all natural and legal persons which are listed in the table on the list of students or professionals.
§ 2. The Professional Institute comprises a national board composed of an equal number of Dutch-speaking and francophone, members as well as two Executive rooms and two appeals chambers which have respectively the french and Dutch as lingua franca.
Without prejudice to § 11, their full and alternate members are elected for four years by natural persons listed in the table of holders.
The National Council is composed of linguistic role of at least two thirds of external professionals.
The King determines the number of members, the conditions of eligibility and the procedure for the election.
It establishes the rules of functioning of the Council and rooms.
§ 3. The Professional Institute operating expenses are covered by: 1 ° the gifts made in its favour;
2 ° the contributions by members, trainees and persons established abroad who have been authorized by the Chamber to occasionally practise;
3 ° the fees fixed by the Board for the treatment of administrative records;
4 ° the penalties for late payment of dues established by the Board;
5 ° the income of movable and immovable property belonging to the Professional Institute.
Dues, fees and penalties for late payment of contributions are subject to the approval of the Minister that the Middle Classes.
In the event of non-payment of the contribution by a member within the time limit set by the Council, the executive board may delete the Member or student concerned in accordance with article 45/2. The membership fee is not due if the person concerned has requested its deletion from the list of trainees or the table of holders before the expiry of the deadline.
The King sets the way in which takes place the control on the annual accounts, budgets and accounting of the Professional Institute.
§ 4. The national Council may detail, adapt or supplement the rules of professional conduct and establishes the rules of stage. The rules of professional conduct and regulation of internship are binding only after their approval by the King, by Decree deliberated in the Council of Ministers.
The national Council has in addition to mission: 1 ° to ensure compliance with the conditions for access to the profession and, for this purpose, to sue, including denouncing to judicial authorities any infringement of the laws and regulations protecting the professional title and organizing the profession, and by requiring that these authorities any measure likely to put an end to such an offence even to obtain compensation;
2 ° the conditions for admission with which members must comply to be able to bear the title of chartered accountant or accountant-tax approved Honorary;
3 ° to determine the minimum criteria that a professional must satisfy to intervene as master of internship as part of the internship;
4 ° take measures relating to professional development and training of members.
§ 5. The national Council may take all measures necessary for the achievement of its mission, defined in § 4.
The national Council establishes the rules of procedure and submit it for the approval of the Minister that the Middle Classes.
Both in justice to stipulate and will require the Professional Institute is the national Council.
It can be represented by its Chairman or its Vice-Chairman.
§ 6. Acts of the national Council is controlled by a Government Commissioner, assisted by an alternate.
The one and the other are appointed by the King, on the proposal of the Minister that the Middle Classes in its attributions, among the officials of his Department.
The Government Commissioner has a period of 15 working days to appeal to the Minister against the execution of any decision of the national Council which is contrary to the laws and regulations or that is not part of the mission of the national Council, such as defined in § 4, which is likely to endanger the solvency of the Professional Institute or which is contrary to the approved budget of the Professional Institute.
This period shall run from the day the Government Commissioner had knowledge of the minutes of the decision. The appeal is suspensive.
If the Minister has not pronounced the cancellation within a period of 15 working days from the receipt of the appeal, the decision becomes final.
§ 7. The rooms have a mission: 1) to draw up and keep updated table of holders of the profession, the list trainees and the table of persons admitted to the honorary membership;
2) to authorize incidental practice of the profession by established abroad, persons in accordance with the provisions of the Treaty on the functioning of the European Union and directives taken in execution thereof, or based on a reciprocity Treaty, and that insofar as the person concerned satisfies the conditions of exercise of the profession in the country of his principal establishment; recipients of the permission must submit to the rules of conduct of the profession;
(3) to ensure the application of the rules of stage and rules of conduct and adjudicate disciplinary matters against professionals, trainees and persons permitted to practise on a casual basis;
(4) to arbitrate last spring, at the joint request of the parties concerned, disputes relating to the fees claimed by a professional or external client trainee and give their opinion on the manner of fees, at the request of the courts and tribunals or in cases of dispute between external professionals registered in table or on the list of trainees;
5) to establish and update the list of internship masters, who have a mission to advise and assist students and to prepare an evaluation report.
§ 8. The competence of the Executive rooms is determined by the place where the applicant shall exercise his profession for the first time or later that of his principal establishment. If this place is located in the bilingual region of Brussels-capital, this jurisdiction will depend on the language used in the application or one chosen by the defendant.
The person who does not have sufficient knowledge of the language of the procedure used by the Chamber before which she is summoned to appear may be assisted at the hearing by an interpreter of his choice.
§ 9. Disputes between persons listed in the table by different Executive rooms are the responsibility of the combined Chambers. They also perform missions under § 7 when they concern the German language region. The rules of operation of the combined Executive rooms provide a representation of this region.
§ 10. The Executive rooms are assisted by a legal assessor or an alternate legal assessor, appointed by the Minister of the Middle Classes, among the lawyers listed in a table in order for six years.
§ 11. The Executive rooms and appeal are presided by a magistrate effective or honorary, or a solicitor for at least ten years in a table in the order of lawyers, appointed by the King for a term of six years, or an alternate, who shall comply with the same conditions.
§ 12. The Appeals Chambers decide on appeals against decisions taken by the Executive Boards of their lingua franca. Appeals against decisions taken by the Executive Boards met pursuant to § 9 are the jurisdiction appeal rooms together. Appeals are initiated by persons who have been the subject of decisions or legal assessors.
§ 13. The members of the boards were held in the secrecy of deliberations. ».
S. 7. in the same Act, it is inserted a section 45 2, worded as follows: «art.» 45/2. Members and trainees, physical or legal persons which it is proven that they missed their duties are liable to one of the following disciplinary penalties: 1 ° the warning;
2 ° the blame;
3 ° the suspension;
4 ° the radiation.
When a disciplinary punishment is imposed on a legal person, a disciplinary punishment can also be applied to any natural persons, managers, administrators, members of the Committee of management and, more generally, independent agents members or trainees the Professional Institute involved in the name and on behalf of the legal person and the fault is at the origin of the breach complained to the Corporation.
The King stops the manner in which these disciplinary penalties may be imposed. It also lays down rules according to which the rehabilitation may be granted.
The suspension consists of both the internal professional or the trainee internal to external professional or external student in the prohibition to use the professional title in Belgium during a fixed term, it cannot exceed two years. It entails the deprivation of the right to participate in the elections referred to in article 45/1, § 2. For external professional or external student, she has also taken the prohibition to practise as an independent in Belgium as regulated in the same period of suspension.
Radiation causes both for internal professional or the trainee internal to external professional or external student the prohibition to use the professional title and, in addition, for external professionals and external trainees, the prohibition to practise in Belgium as regulated as an independent. ».
S. 8. in article 46 of the Act, amended by the decrees of February 25, 2003 and November 19, 2009, paragraphs 1 and 2 are replaced as follows: 'No person shall use the professional title of 'accountant-chartered","accountant-tax approved", trainee accountant' or"trainee accountant-tax", or otherwise likely to cause confusion with one of the above-mentioned professional titles If it is not registered to Panel members, or on the list of trainees maintained by I' Professional Institute.
No person shall practise as a self-employed, for account of third parties, principal or accessory, the accounting profession is not entered on the roll holders of the profession or on the list of trainees required by the Professional Institute. ».
9A section 47 of the Act, the following sentence is hereby repealed: «as long the King did not set those conditions, article 3 of the framework law of 1 March 1976 regulating the protection of the professional title and the exercise of intellectual professions rest of application service providers. ''
S. 10. in article 49 of the same Act, the words "and independent and on behalf of third parties," are repealed.
S. 11. in article 51 of the Act, a paragraph worded as follows is inserted between paragraphs 1 and 2: "the provisions of the preceding subparagraph are also application for internal trainees, which carry out their internship exclusively in the context of a relationship of subordination.".
S. 12. in the same Act inserted an article 52 ter as follows: «art.» 52 ter. § 1.
Holders of the profession who perform their activities, as referred to in article 49, exclusively under a relationship of subordination, via a contract of employment or under a service paid by the public authorities and which, at the date of the entry into force of this provision, or: 1 ° have a diploma referred to in article 50, § 2 or § 3, as well as a proven professional experience as employees for such activities as defined in article 49 of at least 5 during the last 8 years, on the date of their application for approval, 2 ° either have proven professional experience as employees for such activities as defined in article 49 of 8 or more years during the past 10 years to the date of their application for approval, are exempted from the completion of the internship. As a transitional measure, they may, on application, be registered with the array of internal professionals as holders of the professional title of chartered accountant or accountant-tax approved by the Executive Boards of the Professional Institute after passing an examination practice of fitness.
Those who, in the past, were removed from the table of the Professional Institute as a disciplinary punishment may not make use of this transitional measure.
§ 2. They have a period of six months from the date of entry into force of this provision to register for this practical examination by registered letter. The Professional Institute of accountants and chartered tax organizes, within twelve months following this registration period, at least two practical examinations in pursuance of this article. During this transitional period, each candidate may participate only once in this practical examination.
The procedure for entry in the array of professionals, for those who have passed the practical test of fitness, takes place in accordance with the provisions of the royal decree of 27 November 1985 laying down the rules of organisation and operation of the professional institutes created for intellectual professions service providers also approved a long time that the King has not issued an order in pursuance of this Act which regulates this procedure of registration for the Professional Institute of accountants and tax experts. The competence of the Executive rooms is determined by the language used in the application for registration. Those who have failed, may only be included in the array of professionals in accordance with article 51.
§ 3. A copy of diploma shall be attached to the application for registration for examination of fitness or a copy of their contract of employment and a statement of their (s) employer (s) which specifies the activities according to the provisions of article 49 and during such periods as provided for in § 1.
Proof of the necessary years of professional experience in the context of the specified reference period can also be provided by other means of evidence, except the oath.
4. The registration application is examined by the Professional Institute only after payment of the fee of 150 euros. ».
S. 13. in article 58 of the Act, as amended by the law of 23 December 2005 and by the royal decree of November 19, 2009, paragraphs 3 and 4 are replaced by the following: 'without prejudice to the powers of judicial police officers, officials, commissioned for this purpose by the King on the proposal of the Minister that the Middle Classes. are responsible for search and found violations of articles 46 to 48 in the minutes. These minutes are prima facie evidence to the contrary. They are transmitted without delay to the competent officers of the public prosecutor; a copy in sent to the author of the offence, as well as the supra Minister within seven working days of the determination of offences, all on pain of nullity. The persons to which the Act applies are required to provide all information and documents necessary to verify the application. Shall be punished by a prison term from eight to fifteen days and a fine of 26 to 1,000 euros or one of those penalties only, who will refuse to provide the information and documents referred or which will oppose the measures of investigation.
Article 458 of the penal Code shall apply to external accountants, external tax consultants, external accountants, external Chartered Accountants-tax, external trainees and persons they are responsible for as well as the persons referred to in articles 37bis and 52 bis. ».
CHAPTER 3. -Amendment of the Act of 11 January 1993 on the prevention of the use of the financial system for the purpose of laundering of capital and financing of terrorism article 14. article 3, 4 °
Act of 11 January 1993 on the prevention of the use of the financial system for the purpose of laundering of capital and financing of terrorism, renumbered and amended by the Act of January 18, 2010 is replaced by the following: ' 4 ° natural persons or legal persons included in the list of external accountants, and on the list of external tax advice as referred to in article 5. , § 1, of the Act of 22 April 1999 relating to the professions of accounting and tax as well as natural persons or legal entities listed in the table of external accountants and table of Chartered Accountants-tax external as referred to in article 46 of the Act. ».
CHAPTER 4. -Disposition transitional art. 15. the Royal Decrees made pursuant to articles 7, §§ 2 to 4, 8, 9, 10 and 15 of the framework act on August 3, 2007 relating to the intellectual professions service providers and which refer to the accounting and tax professions referred to in this Act remain in force until their replacement, on condition that they are not contrary to this Act.
CHAPTER 5. -Entry into force art. 16. this Act comes into force the first day of the fourth month following that of its publication in the Moniteur belge.
Promulgate this Act, order that it self under the seal of the State and published by le Moniteur.
Given at Brussels, 25 February 2013.
ALBERT by the King: the Minister of the Middle Classes, SMEs and the self-employed, Ms. S. LARUELLE sealed with the seal of the State: the Minister of Justice, Ms. A. TURTELBOOM _ Note (1) Session 2012-2013.
House of representatives Documents. -2477.
No. 1: Bill.
No. 2: amendment.
No. 3: report.
No. 4: Text as adopted.
No. 5: Adopted text.
Senate Document. -S-5-1926.
No. 1: Draft non-raised - Senate.