Institut Professionnel des Comptables
et Fiscalistes Agréés
Loi du 22 avril 1999
Introduction to traineeship

Goal of traineeship

The goal of the traineeship is for the trainee accounting professional (tax-expert) to be prepared for his or her registration in the register of accounting professionals (tax-experts) by offering him/her the possibility of receiving instruction on professional practice and ethics (article 2, para. 1 Traineeship Rules).

Place where the traineeship is carried out

Article 9 of the Traineeship Rules specifies that the traineeship must be carried out in Belgium.

Duration of the traineeship

Article 51 of the Act of 22 April 1999 states that the registration in the register of titleholders depends upon satisfactory completion of a traineeship that must be equivalent to 200 days (1,000 hours of traineeship) of independent professional practice, being carried out during a period of at least twelve months and at most 36 months.

The traineeship period commences on the day of registration in the list of trainee accounting professionals(tax-experts) being carried out by the Chamber (article 5, § 1 Traineeship Rules).

Statute of the trainee

All IPCF trainees must accept the statute of self-employed person as their main or secondary occupation.

In order to complete the traineeship the trainee must choose between three options:

  • Either the trainee only handles his or her own dossiers. The trainee supervisor then supervises him/her in mutual consultation on a regular basis. It is the trainee that invoices his/her own clients;

  • Or else the trainee handles only dossiers of the trainee supervisor, as a subcontractor, at his/her office or elsewhere. In the traineeship contract it is agreed that a fair financial remuneration must be paid for this work. In such a case the trainee invoices the trainee supervisor. The modalities of this remuneration are to be agreed upon in consultation between the trainee supervisor and the trainee. No directives that cover such a situation exist with the IPCF;
  • Or else the trainee opts for a combination of both of the above.

      Exemption from undertaking a traineeship

      The Chamber may grant exemption from undertaking a traineeship to persons holding a status abroad that it finds to be equivalent to that of an accounting professional in Belgium insofar as the legal and statutory requirements for acceptance to the profession in the relevant country correspond, in terms of theoretical knowledge and expertise, with those that are set for an accounting professional in Belgium (article 10 Traineeship Rules).

      The citizens of a Member State of the European Union or of a State that is part of the European Economic Area can support their application with a diploma or professional title:

    • Obtained in, and prescribed by another State in order to be accepted to the profession of accounting professional or accounting professional/tax-expert on its territory or else to exercise this profession;
    • If the applicant has exercised the profession of accounting professional or accounting professional/tax-expert for two of the preceding ten years, full time, in another State where this profession is not regulated.

        The holders of such diplomas or educational titles are exempt from the obligation to undertake a traineeship. In order to obtain their registration in the register of persons exercising the profession they must, however, take a practical exam concerning their knowledge of Belgian law, particularly in the realms of accounting, tax issues, corporate law, deontology and the areas necessary for the exercise of the profession in Belgium, should there be a considerable differences in the course of training. First it must be determined whether the nature of the knowledge accumulated during the professional experience is such that the significant differences are partially or entirely compensated for.

        The practical exam consists of an investigation that concerns solely the professional knowledge of the applicant and the goal of which is to determine whether he/she possesses the expertise required to exercise the profession of accounting professional or accounting professional/tax-expert.

        More information about the diplomas and educational titles referred to above can be found in article 50 bis of the Act of 22 April 1999 (you can consult article 50 bis using this link).

      • Dernière mise à jour le 12/09/2013 15:04:54
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