Institut Professionnel des Comptables
et Fiscalistes Agréés
Loi du 22 avril 1999
 
Protection of Professional Titles

Act of 22 April 1999
Unofficial coordinated version

Title of 'accounting professional' and 'accounting professional-tax expert'

Article 46 of the Act of 22nd April 1999 concerning the accounting and tax professions stipulates that no one may use the title of 'accounting professional' or 'trainee accounting professional' or another title that might lead to confusion if he or she is not registered in the member register or in the list of trainees as kept by the Institute.

In addition no one may use the title of accounting professional/tax-expert' or 'trainee accounting professional/tax-expert' or another title that might lead to confusion if he/she is not registered in the register of accounting professionals/tax-experts or the list of trainee accounting professionals/tax-experts, as kept by the Institute.

Company auditors (IRE/IBR members) and accountants (IEC/IAB members) as well as those in training may provide accounting services without being registered in the IPCF register, but then they may not use the title of 'accounting professional' or 'trainee accounting professional'.

Registration of accountancy companies

The Royal Decree of 15th February 2005 stipulates the conditions that must be met by a legal entity in order to be registered on the list of accountancy companies. A legal entity may, in its company name, the description of its goal or its advertising, only use the title of accounting professional or accounting professional/tax-expert or any similar title, if the Institute has granted it the title of accounting professional or accounting professional(/tax-expert). Educational entities or associations of accountancy professionals do not need to ask such a licence.

  • Download the RD of 15 February 2005.


    Title of 'accountant' and 'tax consultant'

    Article 16 of the Act of 22nd April 1999 concerning the accounting and tax professions stipulates that the title of 'accountant and/or tax consultant' may only be used if a person has been granted the status of 'accountant and/or tax consultant' by the Institute of Accountants and Tax Consultants (IEC/IAB).

    A legal entity may use in its name, special name, the description of its goal or its advertising, the title of accountant and/or tax consultant only if the IEC/IAB has granted it the status of accountant and/or tax consultant.

    With the exception of accountants and/or tax consultant, no one may use this title or a term that might be confused with this title.


  • Dernière mise à jour le 12/09/2013 14:34:29
    Navigation
    • RETOUR