New regulation on how auditors fund oversight inspections
Austria has issued a new regulation setting out how audit firms (Wirtschaftstreuhänder) must pay for the costs of oversight inspections carried out by the audit authority (APAB). The regulation takes effect on 15 August 2026.
What changed
A new regulation has been created to establish the financing mechanism for inspection costs. This regulation applies specifically to how audit firms contribute to the costs incurred by the APAB (Abschlussprüferaufsichtsbehörde, the federal audit oversight authority) when conducting inspections and examinations (Einzelprüfungsaufträge) of audit firms.
Who is affected
This rule affects all audit firms (Wirtschaftstreuhänder) in Austria that are subject to oversight by the APAB. Any audit firm that carries out financial statement audits or related assurance work must understand and comply with the cost-sharing requirements set out in this regulation.
What to look out for
Audit firms should review the detailed financing rules to understand what inspection costs they may be required to contribute toward, when payments are due, and how costs are calculated or apportioned. The regulation came into force on 15 August 2026, so compliance is mandatory from that date.