Proposition 53K2477

Projet de loi modifiant la loi du 22 avril 1999 relative aux professions comptables et fiscales (I).

General information ¶

Submitted by

PS | SP the Di Rupo government

Submission date

Nov. 8, 2012

Official page

Visit

Status

Adopted

Requirement

Simple

Subjects

organisation of professions accountant financial occupation access to a profession

Voting ¶

Voted to adopt

Groen CD&V Vooruit Ecolo LE PS | SP Open Vld MR

Voted to reject

∉ N-VA VB

Party dissidents ¶

• Peter Luykx (CD&V) voted to reject.

Contact form ¶

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Discussion ¶

Jan. 10, 2013 | Plenary session (Chamber of representatives)

Full source

Ms. Kattrin Jadin, rapporteur, is apologized as she represents the Chamber at the funeral of the Speaker of the German Speaking Community Parliament. It refers to its written report.

Mr. Speaker, Mrs. Minister, colleagues, the draft law that presents, wants to give the wage-taking accountant, i.e. the accountant in employment, the same possibilities as the independent accountant, in particular through a recognition by the BIBF or the Professional Institute of Accredited Accountants and Fiscalists. We congratulate that.

However, the draft also provides for a National Council, which is composed in parity, so there are just as many French speakers as Dutch speakers. In such a scheme we may find ourselves difficult, as in fact more than 60 % of the occupation category in question is Dutch-speaking.

Mrs. Minister, as you know, the government agreement stipulates that the professional orders would be regionalized. We therefore expected more.

In our country there are currently five recognised economic professions, namely accountants, fiscalists, accountants, tax consultants and corporate auditors. In addition to these five recognised professions, there are three professional institutions, namely the IAB or Institute of Accountants and Tax Consultants, established by law in 1985, the IBR or Institute of Corporate Auditors, also established in 1985, and the BIBF or Professional Institute of Recognised Accountants and Fiscalists. In addition to these five professional categories and three professional organisations, there are two supervisory ministers, in particular Minister Vande Lanotte and yourself.

However, there are not so many differences as there are among us. In the Netherlands, for example, since 1 January 2013 there is another professional institution, in particular the NBA or Dutch Professional Association of Accountants. Also in England, Wales and France, with the IFEC or Institut Français des Experts-Comptables, there is only one professional organization. There are three in Belgium. The BIBF has approximately 8,500 members, of which 5,500 are self-employed, and 18 employees. The IAB has 7,500 members and 35 employees. The IBR has 1,000 members and sixty employees. All three have as their main competence the provision of training and training to the economic professions concerned.

Approximately 430 trainees start at the business auditors each year. The number of people who take the oath or pass the exam is only 10%, or about forty persons per year.

As you know, according to a European directive, the threshold for companies to have to engage a corporate auditor in their business will be increased. This means that the need for corporate auditors will be limited to two hundred within the foreseeable time. Therefore, it seems to us much more efficient and cost-effective to merge the three professional institutions into one economic order, to subsequently divide them into a Dutch-speaking and a French-speaking federation. This would be a special form of administrative simplification.

These economic professions serve our SMEs and our other companies. At present, it is completely unclear for them what the difference between the five existing categories is. When we look at the other countries, we find that only Belgium still makes the distinction. In the surrounding countries, the term “accountant” is mainly used.

We know that there have already been attempts to merge the IAB and the IBR and that they have been housed together. However, those negotiations did not bring results. We also know from experience that such a fusion encounters resistance.

Mrs. Minister, twelve years ago I myself lay at the foundation of the first major merger of chambers of commerce, in Eastern Flanders. I know the resistance. I know the resistance to reach such a result. However, I also know that such a merger can be successful. The real reason for rejection is often self-preservation, and less focused on the interests of customers, SMEs and other companies.

We know that an existing organization can list 101 reasons for a rejection. It will point out its specificity, the need for uniformity, the difference between the North and the South, the unity, the differences in approach or the singularity. All arguments you will hear. In the Netherlands, however, this path should also be followed. On 1 January, a merger was reached.

A merger of the professional institutions, followed by a split, is the simplest form for both the companies and the professionals. Disciplinary examinations are already organized by language role, and training and training are subject matter.

The socio-economic reality will capture the differences. The different evolution of the task package in the North and South reduces the viability of the various nationally organized agencies. Therefore, a better cost efficiency will need to be achieved.

Let it be clear, we advocate for a structural reform of the three professional institutions involved in order to become two integrated institutions organized by language role.

The draft law no. 2477 will not be supported. The Bill No. 2478, which constitutes a technical improvement of the appeal procedure, we will approve.

Mr President, very briefly.

We have already discussed this issue in the committee. Twelve years ago I also merged two farmers’ syndicates. In principle, I am not against a merger of different institutions or syndicates. You know as well as I know that the three institutions tried this two years ago. However, the Flemish members of the IAB did not accept the proposal. I agree with you when you say that there is a need for more efficiency and cooperation between the three institutes. The final step in this is a merger, but it is not my role to impose such a merger.

As I told you, it was Flemish members who refused it. Everyone can change their mind.

The present text is not intended to bring the Government Agreement into force.

This project does not aim to implement the government agreement, and you are right to say it. It contains proposals on protected professions and access to the profession. This text does not address this aspect of things. In the framework of institutional reforms, the Government Agreement will need to be implemented.

Mrs. Minister, I thank you for your response.

We will be able to follow each other a final balance to the merger. You may know the following Flemish proverb: a turkey is not asked what you will bring on the table on Christmas Day. Therefore, the institutions are also not asked to abolish themselves, because the resistance there is always great.

(without micro) ... is well-founded, I will of course be happy to do so. On the French side, it is done.