!!!Wirtschaftstreuhänder
Chartered Accountants (German: Wirtschaftstreuhaender), in Austria,
term referring to all members of professions such as tax consultants,
certified accountants and chartered accountants. The latter two are
always tax consultants as well. They exercise liberal professions
which are regulated by the Wirtschaftstreuhaender-Berufsordnung
(Professional Regulations for Chartered Accountants, WTBG) enacted in
1999. Tax consultants have to meet very high personal and professional
standards. Chartered accountants consult or examine enterprises in
fields such as accounting and balance-sheet auditing, matters relating
to tax law and cost calculation. They can also represent their clients
in tax levy and tax evasion proceedings before financial authorities.
Several auditing tasks, including the auditing of the annual statement
of accounts of joint-stock companies, are reserved to chartered
accountants. On June 1, 2000 there were 6,498 chartered accountants in
Austria.
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