Certified Management Accountants according to the Certified Management Accountant Act

WK Niederösterreich UBIT We are a member of the Lower Austrian Economic Chamber,
Professional Group of Business Consulting and Information Technology,
Certified Management Accountants Unit

We are your partner in the field of accounting, endeavouring to assist you in handling all the work that may arise on your part in the best way possible. Additionally, we can offer you a broad range of services on fair terms. We have long years of experience in all areas of accounting and are able to supply the right solution for every problem.

We also offer our clients additional comprehensive services, for example personal on-site support for software migrations and modifications, restructuring as well as holiday replacements.

When it comes to software, we are specialising in BMD and Microsoft Dynamics NAV.

Our goal is to lend long-term assistance and support to small to medium-sized businesses. It is you who chooses the scope of our services for your company. We are looking forward to a non-binding informational discussion with you.

Below you can find a brief overview of our services.

Our services:

accounting
annual financial statement
payroll accounting
cost accounting - business project calculations - controlling
miscellaneous
consultation in the following areas
representation in the following cases

Accounting

financial accounting including preparation of account balance statements, accounts receivable/payable, dunning and payment transactions¹
profit and loss statements
entering of vouchers
in-year VAT
regularly scheduled reconciliation of accounts

Annual Financial Statement

preparation of statements of financial position - balance sheets up to the statutory limits laid down for limited companies (Art. 221 Austrian Commercial Code, EUR 4.84 million maximum balance sheet total, EUR 9.68 million maximum sales revenue, maximum average number of employees: 50)¹
closing of books¹
balance sheet analysis
key performance indicators

Payroll Accounting

payroll accounting of wages and salaries¹
travel expense accounting
consultation and advice regarding labour law and social insurance regulations affecting payroll accounting

Cost Accounting - Business Project Calculations - Controlling

cost accounting
business project calculations
budgeting
short-term income accounts
ongoing evaluation according to business administration criteria

Miscellaneous

accounting for associations and clubs

Consultation in the following areas

bookkeeping and voucher management
organisation of accounting system
payroll accounting issues
social insurance (contribution, insurance and benefit issues
support in tax law matters
business administration consulting and evaluations

Representation in the following cases

electronic accessing of records in connection with federal tax authorities as well as submission of refund requests
representation including submission of statements in VAT advance return matters and of summarising reports as well as declarations regarding the handling of credit notes
consultation and advice in employee tax assessment matters, preparation and filing of employee tax assessment declarations with the tax authorities in the capacity of a messenger (also by electronic means) while excluding any form of representation
representation including the submission of statements in payroll accounting matters as well as representation as a part of general reviews of wage-dependent taxes and charges but excluding representation in appeal proceedings
representation in proceedings and penal proceedings involving federal, provincial and community taxes and levies excluding representation before federal tax authorities, independent administrative panels, the Independent Financial Tribunal as well as the Supreme Administrative Court
rendering of all consultation services within our scope of authorisation
rendering of all consultation services in social security contribution, insurance and benefit matters
rendering of consultation services of officially recognised churches and religious communities in contribution matters
representation before Public Employment Service Austria (AMS) institutions, professional associations, provincial tourism organisations and other authorities and administrative bodies responsible for business issues to the extent they are directly connected to services to be performed on behalf of the same client (authorisations)
representation in all matters involving Economic Chamber charges before statutory interest group organisations
rendering of all auxiliary services according to Art. 32 Trade and Industry Code 1994
acceptance or granting of commissions or passing on of assignments under reservation of commission rights

¹ certain maximum turnover limits apply - see scope of authorization

Scope of Authorization

financial accounting (business bookkeeping) including payroll accounting and preparation of account balance statements for businesses as well as cash-based accounting within the meaning of Art. 4 (3) Income Tax Code
preparation of annual financial statements (balance sheets) up to the applicable statutory limits according to Art. 221 Para 1 in conjunction with Art. 221 Paras. 4, 6 and 7 Austrian Commercial Code and the Imperial Law Gazette p. 219/1897 (Art. 221 Austrian Commercial Code, EUR 4.84 million maximum balance sheet total, EUR 9.68 million maximum sales revenue, maximum average number of employees: 50)

It would be best if we discussed the specific scope of services you have in mind personally. If you are interested, please do not hesitate to contact us by e-mail or telephone to arrange a meeting.

We are looking forward to you!

Prices

If you are interested in a tentative offer, or would like to ask us some questions without any strings attached, please send an e-mail to

General Terms and Conditions

The General Conditions of Contract for the Public Accounting Professions according to the Certified Management Accountant Act shall apply.

General Conditions of Contract for the Public Accounting Professions (PDF file, 142KB).

Some documents are available in PDF format. To be able to view and print these documents you will need a software. You can find a collection of PDF software under the following link: List of PDF software (Wikipedia).