In cases of expected longer-term absence, natural persons holding a professional licence are obliged to appoint another licence holder to be their substitute.
In cases of expected longer-term absence, the Austrian Chamber of Tax Advisors and Public Accountants (
Kammer der Steuerberater und Wirtschaftsprüfer
) has to appoint an administrator for the office concerned (
Kanzleikuratorin/Kanzleikurator)
.
If substitutions last more than one year, the substituted person must request approval from the Austrian Chamber of Tax Advisors and Public Accountants (
Kammer der Steuerberater und Wirtschaftsprüfer
). If she/he fails to request approval, the Austrian Chamber of Tax Advisors and Public Accountants (
Kammer der Steuerberater und Wirtschaftsprüfer
) must issue an official decision revoking the professional licence of the substituted person.