Institut Professionnel des Comptables
et Fiscalistes Agréés
Loi du 22 avril 1999
Task & Operations

The task of the Executive Chamber was regulated by article 45 of the Act of 22 April 1999 concerning accounting and tax professions. This article stipulates that the organisation and the operations of the IPCF are regulated through the stipulations of the Royal Decree of 27 November 1985 for the stipulation of the rules concerning the organisation and the operations of the professional institutes that have been established for the service-providing intellectual professions.

The Chambers' task
  1. The preparation and maintenance of the register of professionals, the list of the trainees and the register of persons that may honourably bear the title of the profession.

    You can find out more information about the procedure for registration in the register of IPCF Accounting Professionals, or in the List of trainee accounting professionals, in the relevant chapters.

    In view of the fact that the Executive Chambers are authorised to establish or maintain the register or list, they are therefore also authorised to request removal (de registration) or re-registration.
  2. Permitting the occasional exercise of the profession

    The Chamber may permit the occasional exercise of the profession by persons established abroad in accordance with the stipulations of the Treaty of Rome and of the ordinances established for the execution of this treaty or on the basis of a mutual treaty, insofar as the person concerned fulfils the conditions for the exercise of his or her profession that are in effect in the country where he/she has his/her main domicile. Those who have been so authorised must comply with the deontological rules.
  3. Monitoring the application of the Code of Ethics and the Traineeship Rules

    The Chambers monitor the application of the traineeship regulations and the conditions of ethics and issue rulings with regard to the professionals, the trainees and the persons that are authorised to occasionally exercise the profession.
  4. Arbitration for disputes regarding fees

    Upon the joint request of the parties concerned, the Chamber can in the last instance make a ruling concerning disputes regarding fees that a professional in a service-providing profession invoices to his/her client. This means that no further appeal is possible at the Chamber of Appeal against this arbitration ruling.
  5. Advice regarding fees

    The Chamber must also issue advice concerning the calculation of the fees upon the request of the lower and upper courts or in case of dispute between persons registered in the register or the list of trainees.

Operations of the Chamber

The Executive Chambers only deliberate in a valid manner if the chairman or his/her deputy, and two working or deputy members are present. The legal attendant is invited. He/she does not participate in the deliberations.

The Executive Chambers make a ruling by means of a substantiated decision. The decisions are taken on a majority of votes cast. In case of a tie, the chairman has the casting vote (article 44 of the RD of 27 November 1985).

  • Public nature of Sessions

    The sessions of the Chamber are public, except in cases as envisaged by article 148 of the Constitution and article 6 of the Treaty for the Protection of Human Rights and Fundamental Freedoms, or if a person called renounces entirely voluntarily and unequivocally the public nature of the debates.

  • Competence

    The competence of the Executive Chambers is determined by the place where the applicant shall first exercise his or her profession or later on by the place where he/she has his/her headquarters. If this place is located in the bilingual Brussels Capital Region, this competence will depend on the language that is used in the application or the language chosen by the defendant.

    Persons that have their headquarters in the German language area fall under the competence of the united Executive Chambers.

    The disputes, too, between persons registered in different language registers, fall under the competence of the United Executive Chambers.

  • The judicial assessor

    The judicial assessor oversees the investigation in disciplinary cases. When he/she is informed about a shortcoming or receives a complaint regarding a disciplinary matter, the judicial assessor can investigate the case himself/herself or else appoint a working or deputy member of the Chamber to investigate the case and report to him/her on it. He/she assesses the opportuneness of disciplinary legal prosecution. If the facts uncover a deontological violation and are serious enough, he/she may refer the case on to the Executive Chamber. Should this not be the case, he/she will assign it to a file without further consequences.

  • Secretariat

    The National Council appoints for the Executive Chambers a secretary from among the staff of the Institute. The secretary attends the deliberations and keeps records of the decisions. He/she prepares and signs the minutes of the sessions.

  • Right of challenge

    Anyone who is a party in a case that is presented before an Executive Chamber has a right of challenge in the cases indicated in article 828 of the Legal Code.

    The assessment of a challenge request against a member of the Executive Chamber or of the united Executive Chambers is the responsibility of respectively the Chamber of Appeal or the united Chambers of Appeal. The assessment of a challenge request against a member of a chamber of appeal or of the united chambers of appeal is the responsibility of the Court of Cassation. The course of the procedure is as stipulated in article 838 of the Legal Code.

  • Presentation to the Prosecutor General

    The definitive rulings of suspension or of revocation are stated to the Prosecutor General at the competent Court of Appeal by the secretary of the relevant Chamber or Chambers.

Dernière mise à jour le 12/09/2013 14:50:37