Management Accountancy Professions - Mandatory Membership - Switch

These declarations are free of charge..

Management accountants or management accounting firms are entitled to switch membership on 31 Dec of any year by submitting an appropriate written declaration to the Parity Commission for Management Accountancy Professions.

PLEASE NOTE The declaration on switching membership must be received by the competent authority no later than 30 Sept of the year at the end of which membership is switched.

• Management accountants – switch of chamber membership – natural persons ^{German text}
• Management accountants – switch of chamber membership – firms ^{German text}

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Management accountants or management accounting firms are either members of the Chamber of Chartered Accountants [Kammer der Wirtschaftstreuhänder – KWT] or of the competent regional Economic Chambers. Commercial accountants or commercial accounting firms, payroll accountants or payroll accounting firms are members of the competent regional Economic Chambers and trade organisations. Membership may be switched on a voluntary basis.

PLEASE NOTE Membership of management accountants or management accounting firms is subject to Bilanzbuchhaltungsgesetz (BibuG) and the declarations that need to be filed for membership in the Chamber of Chartered Accountants or the regional Economic Chambers.

Section 96 of the Bilanzbuchhaltungsgesetz (BibuG)

Termination of previous mandatory membership.

The request may be submitted personally or in writing to the competent authority.

No special documents are required.

Parity Commission for Management Accountancy Professions ^{German text} [Paritätische Kommission Bilanzbuchhaltungsberufe]