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22 AVRIL 1999. - Accounting and Tax Professions Act (1)

ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
TITLE I. - General provision
Article 1^er. This Act regulates a matter referred to in Article 78 of the Constitution.
PART II. - Institute of Accountants and Tax Advice
CHAPTER I. - Creation, object, members
Art. 2. It is created a Institute of Accountable Experts and Tax Advice, referred to as the Institute, which enjoys civil personality.
The Institute holds the rights and obligations of the Institute of Accountants.
Its headquarters is located in the bilingual region of Brussels-Capital.
Art. 3. The Institute's mission is to ensure the training and to ensure the permanent organization of a body of specialists capable of performing the functions of an expert accountant and tax advice, of which it can control and clarify the organization, with all the necessary guarantees in terms of competence, independence and professional probity. The Institute also ensures the proper fulfilment of the missions entrusted to its members.
Art. 4. Members of the Institute:
1° natural persons who have been given the quality of accounting and/or tax advice;
2° companies with legal personality that have been given the quality of accounting and/or tax advice.
Interns are not members of the Institute, but are subject to its supervision and disciplinary power.
Art. 5. § 1^er. The Institute sets out the membership table. This table includes a list of accounting experts and a list of tax advice. A member with the quality of accounting and tax advice is listed on these two lists. The list of external auditors in a sub-list includes external auditors referred to in articles 35 and 36. The list of tax advice includes, in a sub-list, the external tax advice referred to in sections 39 and 40.
The table of members mentions in relation to the name of the natural person or the social reason or the name of the society, the qualities conferred by the Institute,
He mentions the name of his associates in relation to the social reason or the particular name of the listed companies.
§ 2. The member table is stopped on 1^er January of each year.
Any person may at any time become aware of it at the Institute's headquarters or address it to obtain it.
Art. 6. Members shall pay an assessment whose annual amount is fixed by the General Assembly of Members, within and under the terms and conditions established by the Institute's rules of procedure.
The King may fix the maximum amount of the contribution.
CHAPTER II. - Management, operation, heritage and budget
Art. 7. § 1^er. The King shall determine the rules of procedure and the rules of conduct, as well as the regulations necessary to ensure the operation of the Institute and the achievement of the objectives set out in this Act.
These regulations are made upon proposal or after notice of the Board of the Institute and after notice of the Superior Council referred to in section 54.
§ 2. Any legal or regulatory provision that would have the purpose or effect of modifying the duties assigned to the functions under sections 34 and 38 shall be the subject of a prior notice of the Board of the Institute.
§ 3. The Board of the Institute may establish advisory committees to prepare its decisions and to provide advice and proposals.
Art. 8. The Institute's General Assembly is composed of all natural members.
Interns can attend the general assembly with an advisory voice.
The General Assembly elects the President, the Vice-President, the Commissioners and other members of the Board of the Institute, accepts or denies donations and bequests in favour of the Institute, authorizes the alienation or dwarfing of its buildings, approves the annual accounts, unloads the Board of Management, denies all the objects for which this Act and the regulations assign jurisdiction to it.
The Assembly shall also, in its opinion, consider proposals or recommendations to the Council, any objects of interest to the Institute and which are regularly submitted to it.
The decisions of the assembly are made by a majority of the members present or represented. Each member is entitled to one vote. Members may give another proxy member in writing to vote in their place and place at the general assemblies. Each member can only carry two proxys to the maximum.
Art. 9. The General Assembly meets at least once a year. The date and terms of this meeting are set by the rules of procedure.
At this meeting, the Board of the Institute presents a report on its activity over the past year and submits to its approval the annual accounts and budget for the new fiscal year, in accordance with Article 15.
The Board of the Institute may convene the General Assembly whenever it deems it useful. He must summon it when the fifth of the members ask in writing, indicating the object they wish to see to the agenda.
The summonses are addressed, for the ordinary general assembly, at least one month, and for the extraordinary general assemblies, at least eight days before the meeting; They mention the agenda.
The annual accounts are prepared in accordance with the model established by the rules of procedure and are communicated to members.
Art. 10. The management of the Institute is provided by the Council composed of:
1° A President and Vice-President, elected by secret ballot for three years, by the General Assembly among the members of the Institute; their mandate, which expires on the day of the annual general meeting, can be renewed once.
If the president is of French expression, the vice-president is obligatoryly Dutch and inversely. One of them must have the quality of an expert accountant, the other the quality of tax advice.
2° Of twelve members, six of whom are French-speaking and six Dutch-speaking, elected for three years by the General Assembly among the members of the Institute, by a secret vote distinct from the previous; their mandate may be renewed. At least one quarter of the members must be listed under Article 5, § 1^erParagraph 1^erwhich has the least membership.
Among these twelve members, the Board of the Institute designates a French secretary of expression and a Dutch secretary of expression; one of the two will be charged by the Board of the Institute to assume at the same time the function of treasurer.
The decisions of the Institute Council are taken by a majority vote. In the event of a parity of votes, the President's voice is preponderant.
Art. 11. The Board of the Institute represents the Institute in law and justice, both asking and defending.
It ensures the operation of the Institute in accordance with this Act and the regulations referred to in Article 7, § 1^er.
It has all the powers of management and disposition, except those of which it has been deprived by this Act or by a regulation referred to in Article 7, § 1^er.
The Board may entrust the Institute's day-to-day management to an executive committee chaired by the Institute Chair. In addition to the Chair, the Executive Committee includes the Vice-Chair and possibly other members of the Board.
Art. 12. Only natural persons can be elected. The functions of President, Vice-President and Secretary are free of charge, except where applicable, for the allowance of attendance tokens and for a function allowance, the amounts of which are fixed by the General Assembly.
The functions of a member of the Internship Commission, the Disciplinary Commission and the Appeals Board are free of charge, except where applicable, for the allowance of attendance tokens and for a position allowance, the amounts of which are fixed by the Board of the Institute.
The King may fix the maximum amount of the amounts referred to in the preceding paragraphs.
Art. 13. The Institute's revenues and the rules relating to the establishment and control of accounts and budget are determined by the rules of procedure, except the provisions of sections 14 and 15.
The Institute may possess other buildings only those that are necessary for its operation or those whose acquisition, free of charge or expensive, or rental is authorized by the King.
Except for the exceptions referred to in the preceding paragraph, the Institute may only affect its availabilities by the purchase of Belgian state funds or other securities, in terms of capital and interest, of the State guarantee.
The provisions between live or willary for the benefit of the Institute will have effect only after authorization or approval by the King.
The Institute cannot, in any case, dispose of its heritage free of charge or distribute it in whole or in part among its members or their beneficiaries.
Art. 14. The Institute's income consists of:
1° the contributions referred to in Article 6;
2° the income and other products of its heritage and the activities inherent in its missions;
3° subsidies, bequests and donations.
Art. 15. Each year, the Board of the Institute submits to the General Assembly:
1° the Institute's annual accounts as at 31 December prior;
2° the budget for the new exercise;
3° the report on the activity of the Institute during the past year;
4° the report of the commissioner(s).
The annual accounts must, in advance, have been audited by one or more commissioners, members of the Institute, appointed for this purpose by the General Assembly outside the members of the Board of the Institute, for one year, and re-elected twice consecutively. Their mandate can be paid.
PART III. - Provisions common to accounting experts and tax advice
CHAPTER I. - Accounting and tax advice securities
Art. 16. A natural person may only be referred to as an accountant and/or tax advice if it has been conferred by the Institute as an accountant and/or tax advice.
However, trainees may carry the title in question with the reference "intern"; the Council may, under the conditions set out in the rules of procedure, authorize the wearing of the title on an honorary basis.
Art. 17. A company may not use in its social reason, in its particular name, in the definition of its social object or in its advertisement the title of accountant and/or tax advice unless it has been conferred by the Institute the quality of accountant and/or tax advice.
The provision of paragraph 1^er does not apply to educational institutions or professional groupings of accountants and/or tax advice.
Art. 18. Apart from persons with the quality of accounting and/or tax advice, no one can use a term that could create confusion with the title of accounting expert or tax advice.
Art. 19. The Institute confers upon a natural person, upon request, the quality of accounting and/or tax advice if it meets the following conditions:
1° Being Belgian or being domiciled in Belgium.
2° Not having been deprived of his civil and political rights, not having been declared bankrupt without having obtained rehabilitation and not having incurred a prison sentence, even conditional, of at least three months for one of the offences mentioned in article 1^er of Royal Decree No. 22 of 24 October 1934 prohibiting certain convicts and bankrupts from performing certain functions, occupations or activities and conferring on the commercial courts the power to impose such prohibitions, for an offence under the Act of 20 September 1948 on the organization of the economy, for an offence to the coordinated laws on commercial companies, the Act of 17 July 1975 on the accounting and annual accounts of enterprises and its tax decrees
3° Be a holder of a Belgian university degree or a Belgian diploma in the higher education of the university level, issued after four years of study at least in one of the disciplines that the King determines, or a degree in economic higher education issued by an institution approved for this purpose by the King, or a graduate degree, issued by a higher school including a section of commercial sciences and management of a single cycle or satisfying the conditions of diploma and Diplomas issued abroad in the same disciplines are admitted with the prior recognition of their equivalence by the competent Belgian authority. The King may authorize the Board of the Institute to admit in individual cases the equivalence of diplomas issued abroad.
4° Have completed the internship organized by the internship rules.
5° Successful examination of suitability, including the program, conditions and examination jury, adapted to the qualities of accountant and tax advice and, where appropriate, the experience gained as a member of the Institute, are determined by the King.
6° At the time of registration on the list of external auditors and/or the Institute's external tax councils before the court of commerce of his home the following oath: "I swear fidelity to the King, obedience to the Constitution and the laws of the Belgian people, and I swear to faithfully fulfill the tasks entrusted to me in soul and conscience."
Persons of foreign nationality shall take the following oath before the Belgian court of trade of their domicile: "I swear to faithfully fulfill in soul and conscience, according to the requirements of Belgian law, the tasks entrusted to me. "
It cannot be conferred on the same person the quality of corporate reviewer and that of tax advice.
The quality of an expert accountant may be conferred on a person with the quality of a business reviewer. Individuals with the quality of a business reviewer may only carry out the activities referred to in section 38, 3°, for companies with which they do not carry out a review.
Art. 20. Under the conditions established by the King, the Institute confers the quality of accounting and/or tax advice upon request:
1° to any professional civil society referred to in Article 41, § 1^er, 2°, enjoying the legal personality constituted under the empire of Belgian law;
2° to any natural person, not domiciled in Belgium, having in a foreign state a recognized quality equivalent to that of accounting and/or tax advice;
3° to any corporation incorporated under the empire of a foreign law having, in the State under whose law it is constituted, a recognized quality equivalent to that of an accountant and/or tax advice and which is or is not established in Belgium.
Art. 21. Under the conditions established by the King, the Institute confers the quality of accounting and/or tax advice, upon its request, to any corporation incorporated in a group of companies or a professional group, or by one or more companies, whose social purpose is to render services listed in sections 34 and 38 to the companies of the group, to the affiliates of the occupational group, to its associates or, with respect to the services listed,
Within the companies referred to in this Article and Article 20, 3°, the activities listed in Articles 34 and 38 must be carried out when carried out in Belgium, by or under the effective direction of a natural person with the quality of an accountant or tax advice. This accounting expert or tax advice is, on the basis of the activities entrusted to him or her by the actual execution or management, personally subject to the discipline of the Institute.
Art. 22. The quality of accounting and/or tax advice is withdrawn by the Institute if the condition referred to in section 19, 2° is no longer fulfilled. Withdrawal of the quality of accounting and/or tax advice, the Institute's members are denied a table.
An accountant or tax advice that has been omitted may, upon expiry of a five-year period since the date the withdrawal decision has passed into force of evidence, apply for re-enrollment to the Institute table. Re-registration is permitted only once the legal condition referred to in Article 19, 2° is again completed and after a reasoned decision of the Board of the Institute.
Art. 23. Any decision of the Institute refusing or withdrawing the quality of accounting and/or tax advice is subject to appeal by the individual before the appeal board referred to in Article 7 of the Act of 22 April 1999 on the professional discipline of accounting experts and tax advice.
CHAPTER II. - Internship of accounting experts and tax advice
Art. 24. The Commission shall, for those who wish to serve as an accountant and/or tax advice, organize the course set out in section 19, including the fitness examination. The duration of the internship, leading to one or both of the above-mentioned functions, is three years.
The internship rules determine in which cases, given the training and experience of the candidate, a reduction in the duration of the internship may be granted.
Both for Belgians and foreigners, the reduction is granted on the Council's decision.
Art. 25. To be admitted to the internship, you must:
1° to gather the conditions provided for in Article 19, 1° and 2°;
2° to meet the conditions of degree and/or experience established pursuant to Article 19, 3°, and to pass an admission examination of a level that can guarantee the competence and fitness of the future accountant and/or tax advice;
3° having entered into an internship agreement with a member of the Institute with at least five years of registration in the Institute's table, and who undertakes to guide the trainee and assist him in his training as an accountant and/or tax advice. The agreement requires the approval of the internship commission.
Art. 26. The Internship Rules determine the rights and obligations of the Internship Master and Intern, the composition and powers of the Internship Commission, the rules of the remuneration of interns, and the rules of discipline, as well as the manner in which interns are associated with the operation and represented in the Institute.
The Commission also determines the rules that the intern accountants are responsible for the development, free of charge and under the supervision of their internship master, of a financial plan such as the one referred to in section 29ter of the coordinated laws on business companies, for the contractors under their first establishment.
If applicable, the internship commission will assist the candidate in his or her research as an internship teacher.
Any decision by the Commission refusing the admission of a candidate to the internship is subject to appeal by the individual to the commission provided for in section 7 of the Act of 22 April 1999 on the professional discipline of accounting experts and tax advice.
CHAPTER III. - The performance of accounting and tax advice functions
Art. 27. The Commission defines technical and ethical standards and recommendations for the performance of the function.
Art. 28. § 1^er In accordance with its purpose, the Council shall ensure that the members of the missions entrusted to them are properly fulfilled. In particular, it ensures that all members continue their professional training on a permanent basis.
The Commission may also determine the rules that external members make a first free consultation to companies that request it in their first year of activities.
§ 2. It also ensures that external accounting experts and external tax advice:
1° have, before accepting a mission, the capacities, the collaborations and the time required for its proper accomplishment;
2° shall perform with the due diligence and independence of the missions entrusted to them;
3° do not accept missions in conditions that may challenge the objectivity of their exercise;
4° does not carry out activities incompatible with the independence of their function.
To that end, the Council may:
1° require members to produce any information, justification and document, including their work plan and notes;
2° conduct investigations with members on their working methods, organization, diligence and the way in which they carry out their duties.
Art. 29. If the Commission is aware of the fact that a member has a conduct contrary to section 28, it directs the member to comply with it within the time it determines.
If the member fails to provide satisfactory follow-up within the time limit, the Commission may prohibit the member from accepting certain new missions or require that the member, within the time limit set, deny certain missions that the member has accepted until it is satisfied with the Commission's injunctions. The appeal of the Commission's decision is filed with the appeal board.
Art. 30. Any member who is subject to judicial, disciplinary or administrative proceedings relating to the performance of his or her duties must inform the Council. The member communicates the decision as a force to the Commission.
The Commission may be consulted by the relevant judicial, disciplinary or administrative proceeding.
Art. 31. External accountants and external tax advice cannot:
1° perform business activities or functions as a director or manager of commercial companies or companies other than those constituted between holders of the same quality or between holders of different qualities than with the prior and always revocable authorization of the Institute, except where such functions are entrusted to them by a court;
2° carry out activities incompatible with the dignity or independence of their function.
Art. 32. Each time a mission is entrusted to a company referred to in Article 4, 2°, the company is required to designate among its associates, managers or administrators a physical representative referred to in Article 4, 1°, who is responsible for the execution of the mission on behalf of and on behalf of the company. The representative shall be subject to the same conditions and shall be liable to the same civil, criminal and disciplinary responsibilities as if he carried out this mission on his own behalf, without prejudice to the solidarity of the civil society he represents. The latter can only revoke its representative by simultaneously appointing its successor.
The designation and termination of the functions of the permanent representative shall be subject to the same advertising rules as if he or she carried out this mission on his or her own behalf.
Art. 33. External accountants and external tax advice are responsible for the performance of their professional mission in accordance with common law. They are prohibited from evading this responsibility, even partially, by a particular convention. They are required to cover their professional civil liability by an insurance contract approved by the Institute Council.
PART IV. - Specific provisions for accounting and tax advice functions
CHAPTER I. - Expert account function
Art. 34. Expert-accounting activities are to be carried out in private companies, public bodies or on behalf of any interested person or agency, as follows:
1 the verification and recovery of all accounting records;
2° the expertise, both private and judicial, in the field of the accounting organization of the companies and the analysis by the processes of the accounting technique of the situation and the functioning of the enterprises in terms of their credit, performance and risks;
3° the organization of the accounting and administrative services of the enterprises and consulting activities in the accounting and administrative organization of the enterprises;
4° the organization and maintenance of third party accounting;
5° the activities referred to in Article 38, excluding those referred to in Article 38, 3°, for the enterprises to which it carries out missions referred to in 6° and Article 37, paragraph 1^er2°;
6° missions other than those covered by 1° to 5° and whose performance is reserved to it by law or by law.
Art. 35. Any natural person who has been given the quality of an expert accountant shall, at his or her request, be registered with the sub-list of external accountants referred to in Article 5, if he or she exercises or intends to exercise all or part of the activity defined in Article 34, exclusive, principal or accessory, outside of a contract of work or function paid by the public authorities.
Art. 36. Any company that has been granted the quality of an expert accountant shall, at its request, be registered with the sub-list of external accountants referred to in Article 5 if it exercises or intends to exercise all or part of the activity defined in Article 34.
Art. 37. Individuals and companies listed in the sub-list of external auditors, referred to in Article 5, are only entitled to exercise or offer to exercise:
1° the activities referred to in article 34, 1°, 2° and 6°;
2° the missions referred to in Article 64, § 2, of the coordinated laws on commercial companies.
Paragraph 1^er, 1°, however, does not apply:
1° to members of the Institute of Business Reviewers;
2° to the activities referred to in Article 34, 1° and 2°, carried out in the bonds of subordination of a contract of work or by virtue of a function paid by the public authorities that do not lead to a certificate or report of expertise intended to be delivered to third parties.
CHAPTER II. - Tax advice function
Art. 38. Tax advice activities consist of:
1° give notices relating to all tax matters;
2° to assist taxpayers in fulfilling their tax obligations;
3° representing taxpayers.
Art. 39. Any natural person who has been given the quality of tax advice shall, at his or her request, be registered with the sub-list of the external tax advice referred to in section 5, if he or she exercises or intends to exercise all or part of the activity defined in section 38, as exclusive, principal or accessory, outside of a labour contract or function paid by the public authorities.
Art. 40. Any corporation that has been granted the quality of tax advice shall, at its request, be listed under the list of external tax advice referred to in section 5, if it exercises or intends to exercise all or part of the activity defined in section 38.
PART V. - Companies
CHAPTER I
Companies with the same quality
Art. 41. § 1^er. An accountant and/or tax advice may be associated with other members of the same quality or has other persons in a foreign state with a recognized quality equivalent by the King in the execution of international treaties to which Belgium is a party or for reciprocity, for:
1° the sharing of all or part of the charges relating to their function, or
2° the joint exercise of functions or activities compatible with it.
§ 2. The association of an expert accountant or tax advice to a person who has in a foreign state a quality recognized by the King to that of an expert accountant or tax advice in the execution of international treaties to which Belgium is a party or subject to reciprocity is subject to the prior and always revocable authorization of the Board of the Institute:
1° if the person is authorized by his or her national status to perform functions that are not compatible in Belgium with the functions of an accountant or tax advice;
2° if this association is entered into in a form, under a statute or under conditions to which accountants or tax councils could not join in Belgium.
In the membership table, reference is made to the name of the company that they are part of in relation to the names of the accountants or tax advice.
CHAPTER II. - Companies with different qualities
Art. 42. No company may, for the purpose of the joint exercise of professional activities or the sharing of all or part of the expenses relating to the profession, be trained between one or more accountants or tax advice and other persons, members or not members of the Institute, who, however, do not possess the same quality or quality acquired abroad and recognized as equivalent by the King, if not with prior authorization and always revocable
PART VI
From the Professional Institute of Chartered Accountants
CHAPTER I. - Creation, object
Art. 43. It is created a Professional Institute of Chartered Accountants and Taxists, hereafter referred to as the "Professional Institute", which enjoys civil personality.
The Professional Institute holds the rights and obligations of the Professional Institute of Accountants. Its headquarters is located in the bilingual region of Brussels-Capital.
Art. 44. The mission of the Professional Institute is to ensure the training and to ensure the permanent organization of a body of specialists capable of carrying out the activities referred to in Article 49, with all the necessary guarantees in terms of competence, independence and professional probity. The Professional Institute also ensures the proper fulfilment of the missions entrusted to its members.
CHAPTER II. - Organization, operation
Art. 45. The organization and operation of the Professional Institute is governed by articles 6, paragraphs 2 to 4, 7, 8, 9 and 14 of the Framework Law of 1^er March 1976 regulating the protection of the professional title and the exercise of the intellectual professions service providers and the provisions of the Royal Decree of November 27, 1985 defining the rules for the organization and operation of professional institutes created for the intellectual professions service providers.
The National Council of the Professional Institute may establish commissions to prepare its decisions or advise it.
CHAPTER III
Accountant and Chartered Accountant Securities
and Chartered Accountant
Art. 46. No person may exercise as an independent, principal or incidental, the accounting profession or carry the professional title of "accredited accountant" or "intern accountant" or any other title that may cause confusion if he or she is not included in the professional record or in the list of trainees held by the Professional Institute.
In addition, no person may bear the professional title of "accredited accountant-fiscalist" or "interned tax accountant" or any other title likely to create confusion, if he is not an authorized accountant and is not included in the table of "accredited accountants" or on the list of "internal trust accountants" held by the Professional Institute
The King sets out the rules of granting by the Professional Institute of Authorization to carry in Belgium the title of Chartered Accountant or Chartered Accountant or, in the case of companies, to use these terms in their particular name, in the definition of their social object or in their advertising, to the natural persons residing abroad and foreign law societies, having in their country a recognized quality equivalent to that of Chartered Accountant or
Art. 47. Where the accounting profession is exercised within the framework of a legal entity, section 46 is applicable to directors, managers or active associates, as prescribed by the King. As long as the King has not set these conditions, Article 3 of the Framework Law of 1^er March 1976 regulating the protection of professional title and the exercise of intellectual professions service providers remains of application The legal person exercising this regulated profession must also be recognized, in accordance with the terms determined by the King.
Art. 48. Business reviewers and accountants, as well as in-training business reviewers and in-training accountants, may perform the professional activities of an accountant without being included in the Professional Accountant table or in the list of trainees.
If they use this faculty, they are not allowed to carry the title "accredited accountant" or "intern accountant".
Art. 49. Exercises the professional activity of an accountant who, in an ordinary and independent manner and on behalf of third parties, realizes:
- the organization of accounting services and advice in these matters;
- opening, holding, centralization and closing of accounting records specific to the preparation of accounts;
- the determination of results and the drafting of annual accounts in the form required by the legal provisions on the subject
- the activities referred to in Article 38.
Art. 50. § 1^er. To be and remain registered as an accountant or accountant-fiscalist, the individual must meet the following conditions:
1° personally assume the responsibility of any professional act and have the civil liability covered by an insurance contract approved by the National Council of the Professional Institute;
2° Respect the rules of ethics developed by the Professional Institute;
3° to pay a contribution whose amount is fixed annually by the National Council of the Professional Institute within the limits and in accordance with the terms set out in the rules of procedure of the Institute.
§ 2. In order to be approved as an accountant, the interested party must also have one of the following diplomas, certificates or titles:
(a) a degree of at least four years of academic or academic studies with a course of accounting and tax law;
(b) a degree sanctioning at least four years of academic or academic studies completed by a degree corresponding to a curriculum of at least one year of specialization in subjects relevant to the practice of the profession;
(c) a graduate degree in accounting issued by a school or an economic higher education course;
(d) a degree in short- and full-service and social education, a section of commerce, business sciences, accounting or accounting expertise, business administration, accounting, accounting, or accounting;
(e) a graduate degree in management, an accounting-fiscal expertise option, issued by a higher school with a single-cycle business and management section;
(f) a diploma or title referred to in the annex to the Royal Decree of 2 October 1937 concerning the status of State agents, under the reference to level 1, recognized by the King after the advice of the Professional Institute;
(g) a certificate equivalent to one of the above mentioned titles and issued by a State or community jury;
(h) a degree in the training of Head of Business in the accounting profession:
- referred to as provided for in Article 13, § 3, of the Royal Decree of 4 October 1976 concerning permanent formation in middle classes;
- or issued pursuant to the decree of 23 January 1991 of the Flemish Council concerning the formation and support of independents and small and medium-sized enterprises;
- or issued pursuant to the decree of 3 July 1991 of the Council of the French Community on permanent training for middle classes and small and medium-sized enterprises;
- or issued pursuant to the decree of 16 December 1991 of the Council of the German-speaking Community on training and continuous training in middle classes and small and medium-sized enterprises;
(i) a comparable degree from any other institution, and recognized by the King after advice from the Professional Institute.
§ 3. In order to be and remain registered as an accountant-fiscalist, the Chartered Accountant must also have one of the following diplomas, certificates, or titles:
(a) a degree of at least four years of academic or academic studies with a course of accounting and tax law;
(b) a degree sanctioning at least four years of academic or academic studies completed by a degree corresponding to a curriculum of at least one year of specialization in subjects relevant to the practice of the profession;
(c) a graduate degree in accounting issued by a school or an economic higher education course;
(d) a degree in short- and full-service or social education, a section of commerce, business sciences, accounting, accounting expertise or tax sciences, business administration, accounting, accounting, or accounting;
(e) a graduate degree in management, an accounting-fiscal expertise option, issued by a higher school with a single-cycle business and management section;
(f) a diploma or title referred to in the annex to the Royal Decree of 2 October 1937 concerning the status of State agents, under the reference to level 1, recognized by the King after the advice of the Professional Institute;
(g) a certificate equivalent to one of the above-mentioned titles issued by a State or community jury;
(h) a training degree for Head of Business in the Tax Advisor profession:
- referred to as provided for in Article 13, § 3, of the Royal Decree of 4 October 1976 concerning permanent formation in middle classes;
- or issued pursuant to the decree of 23 January 1991 of the Flemish Council concerning the formation and support of independents and small and medium-sized enterprises;
- or issued pursuant to the decree of 3 July 1991 of the Council of the French Community on permanent training for middle classes and small and medium-sized enterprises;
- or issued pursuant to the decree of 16 December 1991 of the Council of the German-speaking Community on training and continuous training in middle classes and small and medium-sized enterprises;
(i) a comparable degree from any other institution, and recognized by the King after advice from the Professional Institute.
§ 4. The titles referred to in § 2(a) to (g) and § 3(a) to (g) with the exception of (f) above shall be issued by institutions providing education or training, organized, recognized or subsidized by the State, communities, regions or community commissions.
Art. 51. Registration to the table of the holders of the profession is subject to satisfactory completion of an internship with the equivalent of 200 days of professional practice as an independent during a period of not less than 12 months and not more than thirty-six months. The course concludes with the success of a practical fitness examination organized by the Professional Institute. This examination may be different for intern accountants and interns accountants. The program, conditions and examination jury are set by the King.
The National Council also determines the rules that the intern accountants are responsible for the development, free of charge and under the supervision of their internship master, of a financial plan such as that referred to in section 29ter coordinated laws on business companies for entrepreneurs in their first establishment.
The National Council may also determine the rules that members make a first free consultation to companies that request it in their first year of activities.
Art. 52. § 1^er. Authorized accountants who, at the date of entry into force of this provision, have a degree referred to in Article 50, § 2 or § 3, or at that date exercise the professional activity referred to in Article 49, last shall, on their own account or as agents or bodies on behalf of a legal person, be registered on their application in the table as holder of the professional title of accountant-fiscalist approved by the executive boards
They shall have a period of six months after the entry into force of this provision to request, by registered letter to the position, their registration as an authorized accountant. They are exempted from obligations under Article 51.
§ 2. The registration procedure is carried out in accordance with the provisions of the Royal Decree of 27 November 1985 defining the rules for the organization and operation of professional institutes created for the professional service providers.
§ 3. The application must be accompanied by either a copy of the certified degree in compliance or parts establishing the practice of the profession. Documents referred to in Article 2 of the Royal Decree of 24 June 1987 organizing the transitional regime referred to in Article 17 of the Framework Law of 1^er March 1976 regulating the protection of the professional title and the exercise of the intellectual professions service providers as well as proof of registration in the trade register or civil society register mentioning the tax activities under the heading "actually exercised" are valid for the exercise of tax activities during the relevant periods referred to on behalf of or on behalf of a legal person.
§ 4. The application for registration is only considered by the competent executive board after payment of a two thousand francs file fee to the Professional Institute.
PART VII. - Inter-Institutional Committee
Art. 53. An inter-institute committee is established, composed of the respective presidents and vice-presidents of the Institute of Accountants and Tax Advice, the Institute of Business Reviewers and the Professional Institute of Chartered Accountants and Tax Directors.
It is a consultative body between the Institutes and has the competence to deliberate on any issue of relevance to the different Institutes.
This committee meets at least twice a year. At the request of members of one of the Institutes, the committee shall meet in accordance with the conciliation procedure, the terms of which shall be determined by the King.
Its opinion is required on any bill or royal decree that affects the specific missions of qualified auditors and/or corporate reviewers as well as tax, accounting and accounting advice.
PART VIII. - Superior Council of Economic Professions
Art. 54. § 1^er. It is created a "Senior Council of Economic Professions", referred to as the Superior Council. The Superior Council is an autonomous body whose headquarters is established in the bilingual region of Brussels-Capital.
The High Council's mission is to contribute, by means of advice or recommendations, issued by initiative or upon request, to the government, to the Institute of Accountants and Tax Advice, to the Institute of Corporate Reviewers or to the Professional Institute of Chartered Accountants, to the missions that the law entrusts to the Business Reviewer and the Accountant as well as to the Accountant These notices or recommendations will include the exercise of the duties referred to in section 15bis of the Act of 20 September 1948 concerning the organization of the economy.
The Higher Council shall be consulted on any royal decree to be enforced in accordance with this Act or the laws relating to the professions of business reviewer, accountant, tax advice, accountant and registered accountant. The King must explicitly justify any derogation from a unanimous opinion of the Superior Council.
The Higher Council must also be consulted on any general decisions to be taken, pursuant to section 27, by the Board of the Institute of Accountants and Tax Advice, or by the Board of the Institute of Business Reviewers or the National Council of the Professional Institute of Chartered Accountants. The Board of the Institute of Accountants and Tax Advice, the Board of the Institute of Business Reviewers and the National Board of the Professional Institute of Chartered Accountants and Tax Directors shall not derogate from a notice approved by the majority of the members of the Higher Council if the notice is related to a matter pertaining to more than one profession or quality. The Council concerned shall not derogate from the opinions on a matter relating only to a single profession or quality only for express reasons.
The High Council must issue the notices requested within three months. If not, it is assumed to have issued a favourable opinion.
§ 2. The Conseil Supérieur organizes a permanent consultation with the Institute of Accountants and Tax Advice, the Institute of Business Reviewers and the Professional Institute of Chartered Accountants.
For this purpose, working groups may be established with each of these Institutes.
§ 3. The High Council may file a complaint with the respective Institutes Disciplinary Board, as the case may be, against one or more accountants, business reviewers, tax advice, accountants or registered accountants. The Commission concerned shall inform the Superior Council of the action reserved for this complaint.
§ 4. The High Council is composed of seven members appointed by the King. Four of them, one of which must be representing small and medium-sized enterprises, are presented on a double list proposed by the Central Council of Economy. Three members are presented by the Minister who has Economic Affairs in his or her duties, the Minister of Finance and the Minister who has the Average Classes in his or her duties.
Their emoluments are fixed by the King.
§ 5. The King stops the rules of procedure of the Superior Council on its proposal. The Department of Economic Affairs is responsible for ensuring the secretariat and infrastructure of the Superior Council. The other operating costs of the Superior Council shall be borne by the Institutes in accordance with the terms and limits determined by the King.
PART IX. - Abrogatory provision
Art. 55. § 1^er. Chapters IV and V of the Act of 21 February 1985 on the reform of the corporate review are repealed.
Orders made pursuant to the provisions of these chapters shall remain in effect until they are amended on the basis of this Act.
§ 2. The Royal Decree of May 19, 1992 protecting the professional title and exercise of the accounting profession is repealed.
TITRE X. - Amending provision
Art. 56. Section 614, 9°, of the Judicial Code is replaced by the following provision:
"9° of the decisions made by the appeal board of the Institute of Accountants and Tax Advice. "
Art. 57. Section 2bis, 4th of the Law of 11 January 1993 on the Prevention of the Use of the Financial System for the Purpose of Money Laundering is replaced by the following provision:
"4° the natural or legal persons listed on the list of external accountants and on the list of external tax advice referred to in Article 5, § 1^erthe Act of 22 April 1999 on accounting and fiscal professions, as well as the natural or legal persons listed in the Registered Accountants Table and the Registered Accountants Table referred to in section 46 of the Act. "
PART XI. - Criminal provisions
Art. 58. A person who publicly and without title attributes himself to an expert accountant or tax advice, or who contravenes sections 16, 17, 18 and 37 is liable to a fine of 200 francs to 1,000 francs.
Articles 10, 12 and 13 of the Framework Law of 1^er March 1976 regulating the protection of the professional title and the exercise of the intellectual professions service providers are applicable to registered accountants and registered accountants.
Section 458 of the Criminal Code applies to external auditors, external tax boards, authorized accountants and registered trust accountants, trainees and individuals to whom they respond.
Legal persons are civilly liable for the payment of fines to which their organs or agents are convicted under this article.
Chapter VII of Book 1^er the Criminal Code and section 85 of the same Code are applicable to offences referred to in the preceding paragraphs.
PART XII. - Transitional provisions
Art. 59. The rights of the staff of the Institute of Accountants and the Professional Institute of Accountants remain vested in them in respect of the corresponding Institutes created by this Act.
Art. 60. § 1^er. For periods of time fixed by the King and which in total may not exceed three years from the coming into force of this Act, the King may, on the basis of criteria that take into account the qualifications and/or professional experience of the candidate, determine conditions of access to the Tax Council that derogate from the provisions of this Act.
§ 2. The King determines the conditions on which companies, who advocated the services referred to in section 38 before 1^er January 1999 may, after the coming into force of this Act, carry the tax advisory title for a period of up to three years.
§ 3. During these periods, the Board of the Institute makes individual decisions to grant the quality of tax advice on the advice of a commission that it creates and which it determines the composition and operation and which is responsible for examining whether the candidates meet the conditions of access to the tax advice issued by the King in accordance with §§ 1^er and 2.
Art. 61. The members of the Superior Council of the revising of companies and of the accounting expertise that were appointed on the basis of section 101 of the Act of 21 February 1985 on the reform of the revisorate of enterprises shall perform the functions referred to in section 54, in accordance with the terms set out in the Royal Decree of 23 June 1994 on the execution, with respect to the Superior Council of the revisorate of enterprises and of the They remain in office until the term of office referred to in the Royal Decree of 23 November 1993 appointing the members of the Superior Council for the revising of businesses and accounting expertise expires.
By derogation from Article 10, the Board of the Institute of Accountable Experts, elected in 1998 pursuant to Article 89 of the Act of 21 February 1985 on the reform of the corporate review, shall remain in office until the expiry of the term of its members in accordance with the same Act. It will take the necessary measures to involve members with the quality of tax advice in its activities.
The National Council, the Executive Chambers and the Chambers of Appeal of the Professional Institute of Accountants, provided for in Article 6, § 3, of the Framework Law of 1^er March 1976 regulating the protection of the professional title and the exercise of the intellectual professions service providers, as shown on the date of entry into force of this Act, in accordance with Chapter II of the Royal Decree of 27 November 1985 determining the rules for the organization and operation of professional institutes created for the intellectual professions service providers, remain in office until the expiry of the term of their members in accordance with the same provisions.
PART XIII. - Final provisions
Art. 62. The King may amend the provisions of this Act and the decrees taken in his execution to ensure that directives relating to the mutual recognition of diplomas and vocational training are transposed into domestic law.
Art. 63. The King may coordinate the following:
1° the Act of 21 February 1985 on the reform of the corporate review;
2° the Act of 22 April 1999 on professional discipline of accounting experts and tax advice;
3° this Law;
4° the provisions which expressly or implicitly modify the laws referred to in 1°, 2° and 3°.
For this purpose, in coordination:
1° amend the order, numbering and, in general, the presentation of the provisions to be coordinated;
2° amend the references contained in the provisions to be coordinated with a view to aligning them with the new numbering;
3° without prejudice to the principles set out in the provisions to be coordinated, amend the drafting to ensure their consistency and improve terminology.
PART XIV. - Entry into force
Art. 64. The King shall determine the effective date of the provisions of this Act.
Promulgation of this law, let us order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 22 April 1999.
ALBERT
By the King:
Deputy Prime Minister and Minister of Economy,
E. DI RUPO
Minister of Agriculture and Small and Medium Enterprises,
K. PINXTEN
Seal of the state seal:
Minister of Justice,
T. VAN PARYS
____
Notes
(1) Documents of the House of Representatives:
1923-98/99:
No. 1. Bill.
No. 2. Amendments.
No. 3. Report.
No. 4. Text adopted by the Commission.
N^bones 5 and 6. Amendments.
No. 7. Articles adopted in plenary meeting.
No. 8. Text adopted in plenary and transmitted to the Senate.
See also:
1924-98/99:
No. 1. Bill.
No. 2. Amendments.
No. 3. Report.
No. 4. Text adopted by the Commission.
No. 5. Text adopted in plenary and transmitted to the Senate (Article 77 of the Constitution).
Annales de la Chambre : 2, 4 et 11 mars 1999.
Document of the Senate:
1-1314-1998/1999:
No. 1. Project transmitted by the House of Representatives.
No. 2. Project not referred to by the Senate.