Chartered accountant
The term chartered accountant includes the following professional groups in Austria :
In Austria, these professions are organized as a freelance profession in the Chamber of Tax Consultants and Auditors - KSW (until December 2017: Chamber of Accountants - KWT). In addition, were independent accountant after the introduction of independent accounting occupations 1,999 members of the Chamber of Auditors. You practiced an accountancy profession, but were not allowed to use the professional title of accountant . With the 2014 Accounting Act, all accountants left the Chamber of Public Accountants and became members of the Chamber of Commerce.
The rights and obligations of the public accountants are regulated in the Federal Act on Public Accountancy Professions (Wirtschaftstreuhandberufsgesetz, WTBG).
The remaining auditor (this profession could be acquired until 1999) were the WTBG-2004 amendment to the auditors together, this job title is not more since then.
Commercial trust professional law
The Public Accountants Act is divided into three parts:
- Professional law
- Disciplinary law
- Professional representation