Chartered Accountants - Suspension

Official decision

14.30 Euro federal fee

No special deadlines need to be observed.

The Chamber of Tax Consultants and Accountants [Kammer der Steuerberater und Wirtschaftsprüfer] must provisionally prohibit the exercise of a chartered accountancy profession if certain conditions so require.

The Chamber of Tax Consultants and Accountants will have to lift suspension upon request if the grounds for suspension no longer apply.

• Section 106 of the Wirtschaftstreuhandberufsgesetz 2017 (WTBG 2017)
• Section 107 of the Wirtschaftstreuhandberufsgesetz 2017 (WTBG 2017)

The exercise of a chartered accountancy profession of a licence holder must be provisionally prohibited if

• this person loses full legal capacity or
• is validly indicted under sections 210 to 215 of the Strafprozessordnung (StPO) on suspicion of
  • having wilfully committed an offence which is punishable with a custodial penalty of more than three months, or of
  • having committed an offence punishable by court of law and involving the subjective element of enrichment (Bereicherungsvorsatz), or of
  • having committed a financial offence punishable by court of law or
• is remanded in custody on suspicion of any of the offences listed in section 106 Wirtschaftreuhandberufsgesetz 2017, or
• is subject to the opening of valid bankruptcy proceedings or proceedings on composition with creditors, or
• is subject to the refusal of the request to open bankruptcy proceedings in the probable absence of sufficient resources to cover the costs, or
• has no valid errors and omissions insurance policy

Suspension is to be lifted upon request if the grounds for suspension no longer apply.

The competent authority will issue a written decision on suspension to be given to the professional licence holder by personal delivery.

Chamber of Tax Consultants and Accountants^{German text} [Kammer der Steuerberater und Wirtschaftsprüfer]