ITAA: verify reserved accounting activities
For independent work for third parties, verify authorization to perform reserved accounting activities. Verification concerns assigned tasks as much as displayed title.
The ITAA page recalls that activities referred to in Articles 3, 1° to 5°, of the Act of 17 March 2019 are reserved, when performed as self-employed for third parties, to categories authorized by Article 5. These include in particular certified accountants, auditors, certain other accounting qualifications and authorized trainees.
Verify the person and, if applicable, the firm in charge of the assignment in the registry. A tax title alone does not demonstrate authorization for all accounting tasks. Article 117 penalizes illegal use of title and illegal practice. The date retained is 30 September 2020, entry into force of the cited Act, the page having no update date.