New CPE regulation for statutory auditors: 120 hours per 3-year cycle, annual filing by 31 March
The Austrian Auditor Oversight Authority (APAB) has issued a new binding regulation on continuing professional education (CPE) for statutory auditors and key audit participants, replacing the previous APAB guideline (BGBl. II 211/2024) with effect from 3 July 2026.
What changed
A new ordinance (APAB-FBV) replaces the former APAB continuing-education guideline. It converts previously soft rules into legally binding requirements and adds a dedicated chapter on sustainability-reporting audits as a new subject area.
Who is affected
Statutory auditors and those publicly appointed accountants, approved auditors, and savings-bank auditors who are significantly involved in conducting statutory audits or, where applicable, sustainability-reporting audits.
CPE hours required
At least 120 hours of CPE must be completed within every rolling 3-year period, with a minimum of 30 hours per calendar year. Of the 120 hours, at least 60 must cover accounting/financial reporting and statutory audit topics. Auditors also involved in sustainability-reporting audits must complete an additional 40 hours per 3-year cycle (minimum 10 hours/year) on that subject.
Reporting and proof
A CPE report must be submitted electronically to the APAB by 31 March of the following year, either via the APAB web form or through the KSW member portal. Attendance at courses must be documented with a programme showing content, duration, and speakers; documents must be provided to APAB on request.