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Law On Professional Discipline Of Accountants And Tax Consultants (1)

Original Language Title: Loi relative à la discipline professionnelle des experts-comptables et des conseils fiscaux (1)

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belgiquelex.be - Carrefour Bank of Legislation

22 AVRIL 1999. - Professional Discipline of Accountants and Tax Advice Act (1)



The Chambers adopted and We sanction the following:
TITLE I. - General provision
Article 1er. This Act regulates a matter referred to in Article 77 of the Constitution.
PART II. - Professional discipline of accounting experts and tax advice
Art. 2. For the purposes of this Act, "the Institute" means the Institute of Accountants and Tax Advice, created by section 2 of the Act of April 22, 1999 on Accounting and Tax Professions.
Art. 3. Discipline on account experts and tax advice is exercised first by a discipline committee. This commission includes two bedrooms, one of French expression, the other of Dutch expression. Each chamber shall be composed of a judge in the Commercial Court, who shall preside over it, and two members each having the same quality(s) as the member concerned, appointed by the Board of the Institute. The President is appointed by the King upon presentation by the Minister of Justice. For each effective member, it is designated an alternate member. Members and alternates are appointed for a renewable period of six years. The competence of the Chambers in linguistic matters is determined by the language in which the Accountant or Tax Board has introduced its application to obtain the quality of accounting or tax advice.
Art. 4. Disciplinary penalties may be imposed on accountants and tax advice:
1° that have failed in their professional obligations in the exercise of their duties as an accountant or tax advice;
2° that have lacked the principles of dignity, probity and delicacy that make the basis of the profession;
3° that clearly levy Treasury fees or abuse tax procedures in the exercise of the activities referred to in section 38 of the Act of April 22, 1999 on accounting and tax professions.
Art. 5. § 1er. Disciplinary penalties that may be imposed are:
(a) warning;
(b) Reprimand;
(c) the prohibition of accepting or continuing certain missions;
(d) suspension for a term not exceeding one year;
(e) radiation.
The suspension prohibits the exercise of professional activities as an accountant or tax advice in Belgium for the duration of the sentence. It prohibits participation in the deliberations and elections of the General Assembly, the Council and the commissions of the Institute and the Appeals Committee, during the period of the execution of this disciplinary penalty.
Radiation is prohibited from exercising the profession of accountant or tax advice in Belgium.
§ 2. A complaint against an accountant or tax board may be brought to the Board of the Institute by the Attorney General near the Court of Appeal, by the Minister of Finance in respect of the activities referred to in section 38 of the Act of 22 April 1999 on accounting and tax professions, or by any interested person. The Board of the Institute initiates the complaint. If he considers that the grievances against the accountant or the tax board are insufficient, he states that there is no need to continue. If he or she considers that the grievances are sufficient, he or she returns that person to the discipline committee.
In addition, the Board of the Institute may decide ex officio to refer an accountant or tax advice to the Discipline Commission.
Any decision to return includes a relationship between the facts referred to the accountant or the tax board. It also mentions the legislative or regulatory provisions or the ethical rules on which the prosecution is based.
In the event of a referral, the Commission shall forward its file to the Commission.
§ 3. The Disciplinary Commission may only award a disciplinary penalty if the accounting expert or tax board concerned has been invited by registered letter to the position, addressed at least thirty days in advance, to appear before the Board.
This letter, in penalty of nullity, describes the facts referred to, mentions the ability to consult the file and invites the accountant or tax board to send to the discipline committee a defence brief to which all the documents useful to his defence are attached.
The accountant or the tax board concerned shall be entitled to recusal in the cases provided for in section 828 of the Judicial Code.
The Disciplinary Commission composed otherwise decides on the objection.
The Accountant or Tax Board may assert its defence verbally or in writing. He can be assisted by a lawyer or a member of the Institute.
§ 4. The proceedings shall be public, unless the closed hearing is requested by the accountant or the relevant tax board or the advertisement impairs morality, public order, national security, the interest of minors, the protection of privacy, the interest of justice or the secrecy within the meaning of section 58 of the Act of 22 April 1999 on accounting and tax professions.
§ 5. The decisions of the discipline committee are motivated. They are notified without delay, under the recommended fold to the position, the accountant or the relevant tax board, the Board of the Institute and the Attorney General near the Court of Appeal. They are also notified to the Minister of Finance and to any interested party if they are the authors of the complaint.
This notification is accompanied by all relevant information regarding opposition and appeal deadlines and the manner in which the opposition or appeal may be formed. If not mentioned, the notification is null. The Attorney General may request a communication of the case.
§ 6. 1° All disciplinary sanctions below the suspension are erased after a five-year period, beginning on the date of the final decision making a disciplinary penalty, provided that the member was not subjected to the suspension penalty and did not apply any new penalties during that period.
2° Any member of the Institute who has incurred one or more disciplinary sanctions that have not been erased under the 1°, may apply for rehabilitation to the appeal board referred to in Article 7.
This request is admissible only if:
(a) a five-year period has elapsed since the date of the final decision giving the last disciplinary sentence;
(b) the person concerned received rehabilitation in criminal matters, in the event that one of the disciplinary sanctions was taken for a fact that resulted in a criminal conviction;
(c) a period of two years has elapsed since the decision of the Appeals Board, in the event that the Appeals Board rejected an earlier application.
3° The application of the provision provided for in 1° and the decision granting rehabilitation shall cease for the future all the effects of the sanctions to which this provision or decision applies.
Art. 6. The dependant of which a default disciplinary decision has been rendered may object to this decision in the month from the day it was notified to it.
In order to be admissible, the opposition must be formed within the prescribed time, by a registered letter to the position addressed to the disciplinary committee.
When the opponent fails a second time, a new opposition is no longer admissible.
Art. 7. § 1er. The appeal of the decisions of the Disciplinary Commission is brought to the appeal board.
The Appeals Board also hears appeals against the prohibition measures taken by the Board of the Institute under section 29 of the Act of 22 April 1999 on accounting and tax professions.
This commission includes two bedrooms, one of French expression, the other of Dutch expression. The French Expression Chamber hears appeals against the decisions rendered by the French Expression Chamber of the Disciplinary Commission and the Dutch Expression Chamber hears appeals against the decisions rendered by the Dutch Expression Chamber of the Disciplinary Commission.
Each chamber shall be composed of an adviser to a court of appeal, who shall preside over it, a judge in the court of commerce and a judge in the labour court, all presented by the Minister of Justice and appointed by the King, as well as two members each having the same quality(s) as the member concerned, elected by the General Assembly of the Institute. For each effective member, it is designated an alternate member.
Members and alternates are appointed for a renewable period of six years.
§ 2. An interested auditor or tax board, as well as the Board of the Institute, the Attorney General at the Court of Appeal, the Minister of Finance in respect of the activities referred to in section 38 of the Act of 22 April 1999 relating to the accounting and tax professions, as well as any interested person making the complaint, may appeal, within one month from the date the decision was notified to them.
§ 3. In order to be admissible, the appeal must be filed within the time limit prescribed by a registered letter to the Appeals Board.
§ 4. The appeal board may only decide after the interested auditor or tax board has been invited to appear before the appeal board by registered letter addressed at least fifteen days in advance. The individual must be able to consult the file.
§ 5. Sections 3, paragraphs 3 to 5, 4, 5 and 6 of Article 5 are also applicable.
Art. 8. Within three months from the day it was notified, the decision of the appeal board may be referred by the accountant or the tax board concerned, the Board of the Institute, the Attorney General at the Court of Appeal and the Minister of Finance at the Court of Cassation, in accordance with the forms of civil appeals.
The appeal in cassation is suspensive.
If the decision is annulled, the Court of Cassation shall refer the case to the Appeals Board, otherwise composed, which shall comply with the Court's decision on the point of law tried by the Court.
PART III. - Final provisions
Art. 9. 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 Accounting and Tax Professions;
3° this Law;
4° the provisions that modify: expressly or implicitly 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 IV. - Entry into force
Art. 10. The King shall determine the effective date of the provisions of this Act.
Promulgation of this Act, order that it be coated 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:
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.
Annales de la Chambre : 2 et 4 mars 1999.
Document of the Senate:
1-1302-1998/1999:
No. 1. Project transmitted by the House of Representatives.
No. 2. Report.
No. 3. Text adopted by the Commission.
No. 4. Text adopted in plenary and subject to Royal Assent.
Annales du Sénat : 1er April 1999.