Proposition 54K3522

Projet de loi relatif aux professions d'expert-comptable et de conseiller fiscal.

General information ¶

Authors

CD&V Leen Dierick, Griet Smaers
LE Michel de Lamotte
MR Caroline Cassart-Mailleux
N-VA Inez De Coninck
Open Vld Luk Van Biesen, Frank Wilrycx

Submission date

Feb. 6, 2019

Official page

Visit

Status

Adopted

Requirement

Simple

Subjects

liability accountant accounting financial occupation tax law legal adviser access to a profession

Voting ¶

Voted to adopt

Groen CD&V Ecolo LE PS | SP ∉ Open Vld N-VA MR PVDA | PTB

Voted to reject

VB

Abstained from voting

Vooruit

Party dissidents ¶

• Olivier Maingain (MR) abstained from voting.

Contact form ¶

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Discussion ¶

Feb. 28, 2019 | Plenary session (Chamber of representatives)

Full source

The rapporteurs, Mrs Lalieux and Mrs Bellens, refer to the written report.

Mr. Speaker, colleagues, we at CD&V are always in favor of working together and uniting forces. The bill, which is on the agenda today, extends to the merger of the Institute of Accountants and Tax Consultants, shortly IAB, and the Professional Institute of Accredited Accountants and Fiscalists, shortly BIBF. It illustrates how a good collaboration can produce a good initiative. The bill, which is actually the transposition of a draft by Minister Peeters, was created thanks to a very intense cooperation with the two institutions concerned.

There are still few members present, but they are quite noisy. I let them note that this is an important bill, which has been worked hard on by both institutions.

The bill establishes a new institution, the Institute of Tax Advisors and Accountants (IBA). Colleagues, with the merger, we want to continue to guarantee the quality of the profession and, where possible, even raise it to a higher level. This allows our companies to maintain their confidence in the profession and can also be much better adapted to the needs of the companies.

By adjusting a number of professional titles, the actual role is defined much more clearly. With the text, we also make a full effort for transparency through the public register and provide for easier access to the profession for the new generation. In addition, a transitional council will lead everything in good order for the establishment and operation of the new institute. In short, the fusion has many positive effects.

Colleagues, companies currently recognized by the IAB, are concerned about whether they retain their recognition. I can answer affirmatively. It is not our intention to get rid of this. The future regulation will therefore not differ from the current regulation on this point.

I would also like to clarify that the majority of the board of directors of members-legal entities affiliated to the professional groups should consist of members of the Institute, regardless of their status as members of the Institute. They can be both internal and external accountants.

Finally, I would like to thank everyone who contributed to the preparation of the present bill, in particular the two institutions, who have worked hard on it, under the leadership of Minister Peeters, whose work is actually continued with this. Of course, I would also like to thank all my colleagues in the committee for the very quick processing of the bill. We delivered very good work. The institutions also look forward to the vote on the bill, which hopefully will be adopted unanimously.

Mr. Speaker, we are good at making rules and setting up bodies and advisory boards for individual interest groups in our country. Thus, the Institute of Corporate Auditors (IBR), the Institute of Accountants and Tax Consultants (IAB) and the Professional Institute of Accredited Accountants and Fiscalists (BIBF) were created. At its core, they all deal with the accounting and annual accounts of companies.

In 2017, two of these institutions, the IAB and the BIBF, started merger talks, which resulted in the present bill. Such initiatives from the bottom, aimed at simplification and efficiency, can only be welcomed by our group. We were therefore happy to respond to the request of both presidents to support the bill that crowns the merger.

The profession of accountant and accountant is a cumbersome profession. In addition, there is the challenge of digitalization: electronic invoicing and consulting and control will increase in importance, as opposed to the traditional tasks such as ordering and classifying. Specialization and targeted services therefore require adjustments to the method and training of accountants, accountants and administrative staff, ⁇ in smaller offices. We are pleased that the other parties agree. Colleague Laaouej rightly emphasized in the committee the increasingly complex legal situation and the fiscal and parafiscal obligations facing the sector. His plea for a further approximation to the Institute of Corporate Auditors has also not missed us.

Collega Van Biesen correctly pointed out in the committee the situation abroad, where one institute for the whole sector is the norm. His remarks on the importance of the sector in the collection of taxes and his call to continue to pay the necessary attention to the smaller offices, we therefore attend.

The merger of the IAB and the BIBF leads to a new institute, as the colleague already mentioned, shortly IBA. The main advantage of the merger is that the quality control, which today only applies to accountants and tax consultants, will be extended to all professionals. This gives companies the guarantee of quality control. The rules for the maintenance of the discipline are similar to the current discipline regime applicable to the BIBF.

On 1 June 2019 the transitional provisions will begin. A paritary transitional council shall be established for a period of four years. It will carry out all preparatory tasks and be responsible for the preparation and establishment of the new institute.

A merger of two organizations always brings with it uncertainty, change arouses inertia, not everyone is from the beginning aware of the need for such a merger. Therefore, we consider it important that all members of both institutes are given the necessary answers to their questions. It is the task of that transitional council to remove those uncertainties. Misunderstandings cause confusion and resistance. With arguments and the right information, people can be persuaded.

Ms. Dierick has already answered a number of questions in the committee. Other answers will come, but for that we have to wait for the royal decision.

An important focus for us is the access to the profession of certified accountant. Accountants and accountants-fiscalists will be able to acquire the title of Certified Accountant upon passing a proficiency exam. New candidates will have to pass an admission exam before they can start a three-year internship, which is normally completed with a successful proficiency exam.

In our view, an admission exam is only useful when a candidate has not ⁇ the proper preparation. An admission examination should not serve as a threshold to the profession, ⁇ not if it is a hassle-point profession. Those who have successfully completed an appropriate pre-training training should therefore be exempted from the admission exam or from parts of the exam. A good coordination for this with the colleges, universities and institutes is very important.

We hope that the upcoming elections in both the BIBF and the IAB will therefore be in the sign of the merger and that the nose points in the same direction, in order to be able to solve all practical problems, which are still present, in a constructive way. Of course, our group will support the bill.

The text was adopted in the committee after discussion. This is a good text in the sense that it is necessary to gather all institutions for matters of accounting standards and financial standards as part of the work that has been done.

It seems to me, however, that there are still some scratches with the Association of Accountants, and that it will ⁇ be necessary to round the angles on a number of modalities that fall within the institutions. We must therefore draw the attention of the government with our work, because it is a bill proposal – and there is no minister in session – on the need to be able to hear one another so that the realization of this merger takes place in a serene way. Some tensions need to be eased. The minister in charge of implementing this merger by a royal decree must be careful to calm one another. He must listen to them and play a role of mediator.

To make things clear, I would like to say that I will not change my vote. I just wanted to draw attention to this necessity when implementing this new institute.