Chartered accountants – Examination – Request for admission

Competent authority

Austrian Chamber of Tax Advisors and Public Accountants (→ KSW)^{German text}

Costs and fees

Request:
- EUR 14.30 federal fee;
- attachment: EUR 3.90 per sheet.
Official decision:
- EUR 14.30 federal fee.

Deadlines

No special deadlines need to be observed.

Further information

Authentication (→ BMEIA)^{German text}
List of court-certified Interpreters (→ BMJ)^{German text}

General information

Persons intending to take the professional examination for chartered accountants need to submit a request for admission.

Please note

The Austrian Chamber of Tax Advisors and Public Accountants (Kammer der Steuerberater und Wirtschaftsprüfer) will issue an official decision on admission. The requesting party has the right to appeal against a decision that refuses admission.

Decisions admitting the requesting party to a professional examination will be null and void and are to be declared null and void by the Federal Ministry for of Labour and Economy if the party failed and still fails to meet any of the legal requirements for admission.

Last update

12 January 2024

Legal basis

Sections 14 and 15 of the Wirtschaftstreuhandberufsgesetz (WTBG)

Link to form

Tax consultants – professional examination – request for admission^{German text}
Statutory auditors – professional examination – request for admission^{German text}

Procedure

The request may be submitted personally or in writing in German to the competent authority.

Required documents

Documentary proof of identity
Certificates or supporting documents concerning satisfaction of requirements
Proof of payment of examination fee

Please note

Whether certified translations from other countries are recognised will depend on the procedural rules applicable. For instance, an apostille^{German text} may be required for documents to be recognised.

Please note

If a foreign-language document must be submitted in the original, together with a certified translation, such a translation may, as a rule, only be made by a court-certified interpreter or translator. A list of court-certified interpreters in Austria may be found on the website pages of the Federal Ministry of Constitutional Affairs, Reforms, Deregulation and Justice. Interpreters from other EU/ EEA member states may also have their names entered in this list.

Requirements

The following requirements must be met in order to be admitted to the professional examination:

Graduation in a relevant course from an Austrian university or Austrian university of applied sciences
at least one and a half year of accountancy activities as a trainee accountant or as a trainee auditor with an auditing association of purchasing and business cooperatives, or as an assistant auditor or as an auditor and authorised signatory of the auditing office of the Sparkassen-Prüfungsverband in Austria

a professional licence regulated by the WTBG or
at least three and a half years of working as a management accountant

Decisions admitting the requesting party to a professional examination will be null and void if the party fails to meet the legal requirements for admission as defined in section 14 of the Wirtschaftstreuhandberufsgesetz (WTBG).

Responsible for the content

Federal Ministry of Labour and Economy

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