New rules for auditors to provide information when seeking quality assurance reviewers
Auditors and audit firms in Austria must now provide specific information to potential quality assurance reviewers when requesting bids. This regulation, effective immediately upon publication, replaces the previous 2017 version and applies to both mandatory and voluntary quality assurance reviews.
What changed
The regulation sets out detailed requirements for what information auditors must give to potential quality assurance reviewers (Qualitätssicherungsprüfer) when asking for quotes. This includes data on the scope of the review, client structure, number of mandates, hours worked, locations, and staff composition. The information must be provided only through a form issued by the audit oversight authority (APAB).
Who is affected
Public accountants (Wirtschaftsprüfer), approved auditors (Revisoren), and audit firms in Austria must comply. They must provide the required information whenever they request a quality assurance review—whether mandatory or voluntary—from another auditor or audit firm.
Key information requirements
Auditors must disclose: the scope of the requested review; details on clients (legal form, industry, size); number and hours of audits in the prior year (separated by whether clients are public-interest entities); breakdown of hours into bands (under 200, 201–500, 501–1,000, over 1,000); number of joint audits; consolidated audits by accounting standard; number of offices and staff; and network participation. For voluntary reviews, the same information applies but covers audits not regulated by the Audit Oversight Act.
Format and deadline
All information must be provided exclusively using the form published by APAB on its website, or via a web form if APAB provides one. The regulation took effect on the date of publication in the Federal Law Gazette (BGBl. II No. 164/2026) and immediately replaced the previous 2017 version.