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Belgium

Expert-comptable/accountant (Belgium)

  • Generic name of profession

    Title:
    Accountant/ Tax advisor
  • Identification

    Name of regulated profession:
    Expert-comptable/accountant
    Translation(s):
    Accountant (EN)
    Country:
    Belgium
    Region:
    All regions
  • Legal information

    Legal basis for regulation

     
    EU Law :
    DIRECTIVE 2005/36/EC
    National legislation:

    Loi du 22 avril 1999 relative aux professions comptables et fiscales ; Wet van 22 april 1999 betreffende de boekhoudkundige en fiscale beroepen

    Useful link:
    http://www.ejustice.just.fgov.be/cgi_loi/change_lg.pl?language=fr&la=F&cn=1999042236&table_name=loi

    Regulation

     
    Type of regulation :
    Reserves of activities and protected title

    Recognition

     
    Recognition under:
    DIRECTIVE 2005/36/EC
    Additional information :
    Recognition under Directive 2005/36/EC:
    General system of recognition - primary application
    Qualification level:
    PS3 - Diploma of post-secondary level (3-4 years) , Art. 11 d
    Prior check of qualifications for a temporary and/or occasional provision of services:
    No
    Prior check of qualifications only for individual professionals not benefiting from automatic recognition:
    No
  • Activities

    Description of activities:

    Les activités d'expert-comptable consistent à exécuter dans les entreprises privées, les organismes publics ou pour compte de toute personne ou de tout organisme intéressé, les missions suivantes (article 34 de la loi du 22 avril 1999): 1. la vérification et le redressement de tous les documents comptables; 2. l'expertise, tant privée que judiciaire, dans le domaine de l'organisation comptable des entreprises ainsi que l'analyse par les procédés de la technique comptable de la situation et du fonctionnement des entreprises au point de vue de leur crédit, de leur rendement et de leurs risques; 3. l'organisation des services comptables et administratifs des entreprises et les activités de conseil en matière d'organisation comptable et administrative des entreprises ; 4. les activités d'organisation et de tenue de la comptabilité de tiers; 5. les activités visées à l'article 38, à l'exclusion de celles visées à l'article 38, 3°, pour les entreprises auprès desquelles l'expert-comptable accomplit des missions visées au 6° et à l'article 37, alinéa 1er, 2° ; 6. les missions autres que celles visées au 1° à 5° et dont l'accomplissement lui est réservé par la loi ou en vertu de la loi.

    Translation(s):

    Free translation : only the versions in the official languages of Belgium have legal value:

    The activities of accountant consist in carrying out in private companies, public bodies or on behalf of any person or interested organization, the following missions (Article 34 of the Law of 22 April 1999 relating to accounting and tax professions) : 1° checking and adjustment of all accounting documents; 2° expertise, both private and judiciary, in the field of accounting organization of companies as well as analysis by the methods of the technical accounting of the situation and operation of companies concerning  their credit, their performance and their risks; 3° the organization of the accounting and administrative services of companies and  activities of advice in the field of accounting and administrative organization of companies; 4° activities of organization and bookkeeping on behalf of third parties; 5° activities refered in article 38, except for those refered to in article 38, 3°  for the companies  fulfilling the missions refered to in 6° and in article 37, alinea 1, 2°,

    (EN)
The database contains information on regulated professions, statistics on migrating professionals,contact points and competent authorities, as provided by EU Member States, EEA countries and Switzerland.
Each country is responsible for updating information, on its regulated professions, competent authorities and statistics.
The Commission cannot be held responsible for the accuracy of the information. However, if errors are brought to its attention, the Commission undertakes to correct them, if deemed appropriate.