Institut Professionnel des Comptables
et Fiscalistes Agréés
Loi du 22 avril 1999
The IPCF in a nutshell

Act of 22 April 1999

Regulatory framework for the establishment of the IPCF

  1. Royal Decree of 19 May 1992 (revoked by the Act of 22 nd April 1999)
  2. Act of 22nd April 1999 concerning the accounting and tax professions


The mission of the Institute is laid down in article 44 of the Act of 22nd April 1999 and can be summarised as follows :

  • To oversee training
  • To maintain a permanent organisation of a corps of specialists qualified to provide the regulated accounting and tax services.
  • To have effective arrangements in place to guarantee the competence, independence and integrety of the practitioners.
  • They must do this applying all necessary guarantees concerning expertise, autonomy and professional integrity.
  • Setting, monitoring and enforcing standards for a good accounting practice.


The IPCF was established by a Royal Decree in 1992. The petition for organisation of the profession was filed in 1987.

· Click here for a historical outline. (in Dutch)

· Click here for a historical outline. (in French)

Institution according to public law

Article 43 of the Act of 22nd April 1999 declares the formation of the Institute of Accounting Professional and Tax Experts. The Institute is a legal entity. The Act also stipulates that this Institute assumes the rights and obligations of the former Institute of Accounting Professional(BIB) that was established in 1992. The latter will cease to exist. The headquarters are located in the Brussels Capital Region.

The operations

The organisation and operations of the Professional Institute are regulated by a Royal Decree of 27th November 1985 concerning the organisation and the operations of the professional institutes that were established for the service-providing intellectual professions. (See legislation)

Dernière mise à jour le 09/09/2013 16:57:31