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ITAA
Institute for Tax Advisors & Accountants

ITAA regulations

ITAA regulations: ITAA site source 2021

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The profession of chartered accountant and tax advisor is regulated by the Law of March 17, 2019.
This will be supplemented subsequently by some royal decrees. This is particularly the case for the internship, the quality review, the internal regulations, etc.

The ITAA publishes a number of standards and recommendations aimed at good practice in the profession. Examples are the Continuing Education Standard or the Common Review Standard.

Within the profession, a certain number of very strict ethical principles apply. Most of the rules are based on four key words: independence, dignity, righteousness and discretion. The principles are set out in the RA and the ITAA determines how they are translated into practice.

Members and trainees who do not respect the rules can be prosecuted by the Disciplinary Commission.
 

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Missions of the ITAA

Missions of the ITAA: ITAA site source 2021

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The tasks of the ITAA are very diverse.  Above all, the Institute looks after the interests of its members and trainees.
 
The professions of chartered accountant and tax advisor are regulated by law. This means that anyone wishing to practice the profession must be registered in the public register. The mission of the ITAA is to manage this register and to supervise access to the profession by regularly organizing admission exams and aptitude exams. Between the two exams, the ITAA also follows the trajectory of each trainee accountant or tax advisor.
 
The legally regulated liberal professions apply strict ethical rules which are important in view of the social role of our professionals. The ITAA ensures that these rules are respected and that continuing education is monitored. Finally, the ITAA publishes a number of standards and recommendations for correct professional practice. The application of these, as well as the application of ethical rules, is verified by means of a quality review.

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Extracts of articles given for information, from external sources which may no longer be adequate.

ASCEND ACCOUNTANT declines any responsibility related to these articles.

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