Accountant

Accountants give emissions from the trade of a company's financial data, business transactions in the books one, check them and then lead at the end of an accounting period in the financial accounting preparatory activities to the financial statements through. In addition to the processing of transactions from customers ( accounts receivable ) and suppliers ( accounts payable ) fall things like composing of tax returns, pay slips and possibly Verzollungserklärungen (if the company does not own this department maintains ) to. The Company's serving long-lived assets are recorded in a fixed asset accounting. Accounting provides the figures and thus the working basis for controlling and provides information for management.

Accountants are predominantly engaged as a clerk. In Germany is usually a successfully completed commercial training a condition of employment. Accountant is here without further additions not a protected professional title, however, there is a professional development with the public law recognized qualification Certified Management Accountant. In Austria, there is a training professional accountants. The professional title relating to self-employment is in Austria by the Accounting Accounting Act ( BibuG ) protected name.

Bookings and annual financial statements that have been made by accountants are audited by auditors. These may be external auditors as auditors, tax advisors and certified public accountants or internal auditors.

Germany

In Germany the accountant is not protected professional designation without further additives. For accounting activities only a commercial training profession is generally required. In addition, an upgrading training for Audited accountant be completed.

Austria

In Austria, five protected professional titles for the independent professional practice can be distinguished.

The professional accountant is a member of the Chamber of Commerce. He has extensive rights of bookkeeping, cost accounting and payroll services, however, does not recognize. With the launch of the accountant's balance sheet by the Accounting Accounting Act of 2006 ended the opportunity to take up this profession, on 30 June 2008.

The independent accountant (SBH ), also a protected job title, is a free professional and was a member of since its introduction, the Chamber of Auditors. The rights of the independent accountants are regulated by the Public Accounting Profession Act ( WTBG ). Self-employed accountants are primarily for accounting and accounting (within certain limits turnover ) may, but is not on the tax representation to the full extent. Both professions were introduced at the EU legally questionable legal situation in 1999, were entitled to the exclusively chartered accountants for accounting for a third party - in most EU countries, which is a free trade.

With the introduction of the balance sheet bookkeeper by the Accounting Accounting Act of 2006, the possibility of inclusion of this occupation ended also on 30 June 2008. Moreover, it was determined that independent accountants who do not provide the conditions for receiving the new profession Accountant, April 1, 2008 the chamber had of Chartered Accountants retire and Austria chamber of Commerce have been assigned.

The accountant was introduced after long negotiations between the two chambers in 2006. In principle, the same rights, he could choose his Chamber membership and change annually. He has all the rights of current intellectual property and self accountant, is publicly appointed and equipped with advanced professional and representation rights. Existing commercial and independent accountants could be ordered with relaxed transitional provisions as an accountant with evidence of relevant training or examination to December 31, 2007. End of 2012, the franchise ended on Chamber membership; since all belong to the accountant of the Chamber of Commerce. From professional in scope, the Austrian accountant is more like a German tax advisor, because it has substantial legal rights, which are reserved in Germany the tax consultant.

The bookkeeper and payroll accountant (new ) were also created with the Balance Sheet Accounting Act. It involves partial permissions of the new balance sheet bookkeeper, which are also subject of the order and supervision by the Joint Commission balance sheet accounting professions. By June 2011 3.108 persons or companies were publicly appointed in the new professions. There are a further 856 self-employed and 2,935 commercial accountant. This practice almost 7,000 persons or companies from an independent accounting profession.

A distinction is dependent exercise of the above professions. This is not tied to any specific professional rules.

As a regulatory body, the Joint Commission balance sheet accounting professions was created. This gem is also for professional examinations and the verification of other requirements for public order as an accountant, payroll accountant or bookkeeper. Responsible BibuG and for the set in an exercise directive ethical requirements and for Disziplinarngelegnheiten.

The Balance Sheet Accounting Act ( BibuG ) entered into force on 1 January 2007. In an amendment to the beginning of 2008, inter alia, implemented the EU Professional Qualifications Directive, which allows a facilitated uptake of the service in Austria for foreign accountants. Further amendments in 2010 related to stricter regulations to prevent money laundering, the implementation of the new Austrian insolvency law and the rules relating to the registered partnership.

Switzerland

The practical working professionals in accounting are ( higher vocational education) and not normally in Switzerland Part time - as is usual in other countries - formed at the university. Training and testing are practical and more specialized than a comparable higher education. The audit has evolved from the master craftsman. The graduate accountant examination was conducted by KV Switzerland in 1909 for the first time. In 1934, she received national recognition with the new Swiss Vocational Education Act.

Comparable to the accountant is the owner of Federal Certificate in Finance and Accounting. The Professional Certificate is obtained usually by a specialist, in-service training over five semesters and the final professional examination. After another five semesters, the higher technical examination may be taken, with the Swiss Federal diploma is obtained as a certified expert for accounting and controlling. Support the training and testing is the VEB Switzerland together with the KV Switzerland and the Federal Government.

The Federal PET examination and the higher technical examination are regulated by the state and are part of the higher vocational education, which is, together with the universities, the tertiary level of the Swiss education system. The job titles are protected by law and recognized qualifications with good reputation. While job card holders often take higher-skilled tasks in the clerical accounting ( for example, the preparation of the financial statements as ) are from the qualified experts mostly ( young) executives recruited for Finance.