Verordnung des Bundesministers für Wirtschaft und Arbeit über die Zugangsvoraussetzungen für das reglementierte Gewerbe der Buchhaltung (Buchhaltungs-Verordnung)
 Â
Auf Grund des § 18 Abs. 1 der Gewerbeordnung 1994, BGBl. Nr. 194, zuletzt geändert durch das Â
Bundesgesetz BGBl. I Nr. 111/2002, wird verordnet:Â Â
Durch die im Folgenden angeführten Belege ist die fachliche Qualifikation zum Antritt des Gewerbes der Buchhaltung (§ 94 Z 9 GewO 1994) als erfüllt anzusehen: Â
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das Zeugnis über die erfolgreich abgelegte Buchhalterprüfung oder Bilanzbuchhalterprüfung am Â
Wirtschaftsförderungsinstitut einer Wirtschaftskammer oder an einem Berufsförderungsinstitut Â
oder Â
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Zeugnisse über Â
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den erfolgreichen Abschluss einer wirtschaftswissenschaftlichen Studienrichtung oder eines Â
Fachhochschul-Studienganges im Wirtschaftsbereich und Â
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eine mindestens sechsmonatige fachliche Tätigkeit (§ 18 Abs. 3 GewO 1994) oder Â
-
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Zeugnisse über Â
-
den erfolgreichen Besuch einer Handelsakademie oder deren Sonderformen und Â
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eine mindestens einjährige fachliche Tätigkeit oder Â
-
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Zeugnisse über Â
-
den erfolgreichen Besuch einer Höheren Lehranstalt für wirtschaftliche Berufe oder deren Â
Sonderformen oder den erfolgreichen Besuch einer Höheren Lehranstalt für Tourismus oder Â
deren Sonderformen und Â
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eine mindestens eineinhalbjährige fachliche Tätigkeit oder Â
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Zeugnisse über Â
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die erfolgreich abgelegte...
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Um weiterzulesen
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