What does a chartered accountant do?
A chartered accountant undertakes the main following activities:
1° organising the bookkeeping and accounting services and providing advice on the accounting organisation at companies;
2° determining the results and drawing up the annual accounts in accordance with the relevant legal provisions;
3° opening, holding, centralising and closing entries, suitable for drawing up the accounts;
4° reviewing and correcting all accounting documents that do not lead to an attestation or an expert report intended to be issued to third parties;
5° using accounting processes in order to analyse the position and operation of companies from the point of view of their creditworthiness, profitability and risks when this does not lead to an attestation or an expert report intended to be issued to third parties;
6° both private and judicial expertise relating to company accounts;
7° any assignment referred to in 4° to 6° carried out by a chartered accountant, other than the usual practitioner, leading to an attestation or an expert report intended to be issued to third parties;
8° other assignments the performance of which is reserved by virtue of the law for a certified accountant;
9° providing advice on all tax-related matters;
10° supporting the taxpayer in meeting his tax obligations;
11° representing the taxpayer with the tax authorities;
12° organising administrative services and providing advice on the administrative organisation of companies.
If you want to carry out the activities under points 6° to 8°, you must undertake them as a self-employed person or as a legal entity, or have a capacity equivalent to that of a company auditor. If you carry out the activities under a different status, you may undertake them without additional conditions, but you may not hold the professional title.
An internally certified accountant performs the following activities within an employment contract or a salaried position with the government:
1° organising the bookkeeping and accounting services and providing advice on the accounting organisation at companies;
2° determining the results and drawing up the annual accounts in accordance with the relevant legal provisions;
3° opening, holding, centralising and closing entries, suitable for drawing up the accounts;
4° reviewing and correcting all accounting documents that do not lead to an attestation or an expert report intended to be issued to third parties;
5° using accounting processes to analyse the position and operation of companies from the point of view of their creditworthiness, profitability and risks when this does not lead to an attestation or an expert report intended to be issued to third parties;
Who is allowed to practise the profession of chartered accountant?
The conditions for entering and practising the profession vary insofar as:
- you want to establish yourself in Belgium in order to practise the profession there
- you want to practise the profession temporarily or casually (temporary provision of services) in Belgium as a company based in another Member State
The following shall be considered Member States: any State that is a member of the European Union plus Iceland, Liechtenstein, Norway and Switzerland. - you hold a title giving access to the profession of chartered accountant, obtained in a country other than a Member State of the European Union, Iceland, Liechtenstein, Norway or Switzerland
In order to better understand the difference between establishment and the temporary provision of services, you can consult Be-Assist's FAQ.
Who may hold the title of chartered accountant?
You may only hold the title of chartered accountant if you are enrolled as a chartered accountant in the public register of the Institute for Tax Advisors and Accountants.
If you work in the form of a legal person, your legal person may use the title of chartered accountant or include it in its company name, if the legal person is enrolled in the Institute's public register and if a majority of the members of its governing body are chartered accountants.
Who may hold the title of internally chartered accountant?
You may hold the title of internally chartered accountant, if you are enrolled in the Institute's public register in that capacity.
How can you find a chartered accountant?
You can find the names and contact details of all (internally or otherwise) chartered accountants enrolled in the Institute's public register on the Institute for Tax Advisors and Accountants' website.
Additional information
Institute for Tax Advisors & Accountants
Renaissance Building
Boulevard Emile Jacqmain 135/2
B-1000 Brussels
Tel: + 32 (0)2 240 00 00
E-mail: info@itaa.be
