Legal notice and mandatory details for audit firms in Austria

A complete example

This is what the legal notice of a small firm with an auditor and a tax adviser as shareholders can look like. The data is made up, but the structure carries over. The wording stays in German, as it would appear on the site:

• Impressum und Offenlegung gemäß § 5 ECG, § 14 UGB und § 25 MedienG
• Berger & Hofer Wirtschaftsprüfungs- und Steuerberatungs GmbH, Landstraße 12, 4020 Linz, Österreich
• Telefon +43 732 000000, E-Mail office@beispiel-kanzlei.at
• Firmenbuch: FN 000000x, Landesgericht Linz; UID: ATU00000000
• Geschäftsführung: Mag. Anna Berger (Wirtschaftsprüferin, Steuerberaterin), MMag. Lukas Hofer (Steuerberater)
• Berufsbezeichnungen: Wirtschaftsprüferin, Steuerberaterin, Steuerberater, verliehen in Österreich
• Kammer und Berufsaufsicht: Kammer der Steuerberater:innen und Wirtschaftsprüfer:innen (KSW), Am Belvedere 10/Top 4, 1100 Wien, ksw.or.at
• Aufsicht über Abschlussprüfungen: Abschlussprüferaufsichtsbehörde (APAB), Brucknerstraße 8/6, 1040 Wien; Registernummer [Nummer]
• Berufsrecht: WTBG 2017, WT-AARL 2017-KSW, KSW-PRL 2022, APAG, abrufbar unter ris.bka.gv.at und ksw.or.at
• Auftragsbedingungen: Allgemeine Auftragsbedingungen für Wirtschaftstreuhandberufe (AAB 2018), Download
• Offenlegung: Medieninhaberin ist die oben genannte GmbH, Unternehmensgegenstand Wirtschaftsprüfung und Steuerberatung, Sitz Linz

If you work as a sole practitioner, the company register and management lines drop out, unless you are registered. Your name, professional title and office address then carry the legal notice.

What § 5 ECG requires of every firm

The details must be permanently, easily and directly accessible. A “Legal notice” link in the footer of every page has proved its worth. In terms of content, § 5 (1) ECG requires:

If you state prices on the website, for example for auditing an association or for an initial meeting, § 5 (2) ECG requires them to show clearly whether VAT is included.

The lines that only concern auditors

Among other things, the APAB register shows whether a certificate exists for statutory audits, for sustainability assurance or for both, and until when it is valid. If you give the register number in the legal notice, check the entry after every quality assurance review. The tax advisory authorisation falls under the same chamber and the same act; details are in Legal notice for tax advisers in Austria.

Company, register and media disclosure

If your firm is a GmbH or another registered company, § 14 UGB (Commercial Code) requires the company name, legal form, registered office, register number and register court on the website. Under § 55 WTBG 2017, the company name already contains the professional title, for example “Wirtschaftsprüfungs GmbH”.

The disclosure under § 25 MedienG (Media Act) names the media owner. For a website that only presents the firm and its services, § 25 (5) requires only the name or company name, the business purpose where applicable, and the registered office. If you regularly publish articles that go beyond presenting the firm, such as commentary on financial reporting, the full disclosure with the bodies authorised to represent the company and the shareholdings may be required. Both sets of details may sit on one page together with the legal notice.

§ 14 UGB applies not only to the website, but also to business letters addressed to specific recipients, on paper or in any other form. For your firm, this means the company's email signature also needs the company name, legal form, registered office, register number and register court. The easiest approach is to maintain these details in one place and reuse them in the website, signature and letter template.

Useful additions and one deletion

• Liability insurance: § 5 ECG does not require it, but § 22 (1) no. 11 of the Services Act (Dienstleistungsgesetz, DLG) does: you must give your clients the insurer's name and contact details and the territorial scope without being asked, which you may do electronically via your website. The simplest place is the legal notice.
• Terms of engagement: a link to the AAB 2018 (standard terms for the chartered accountancy professions) shows the basis on which you work and saves questions.
• EU dispute resolution platform: the ODR platform has been switched off since 20 July 2025 (Regulation (EU) 2024/3228). An old link to it leads nowhere and should be removed.
• Member directory: a link to your entry in the KSW's member directory is simple proof of your authorisation.

Privacy policy and contact form

The privacy policy under Art. 13 GDPR describes which data your website processes: server log files, contact form, online booking, embedded maps, job applications. It names the controller, purposes, legal bases, retention periods, recipients and the rights of data subjects, including the right to complain to the Austrian Data Protection Authority (Datenschutzbehörde). With your hosting and form providers, you sign a data processing agreement (Art. 28 GDPR).

For audit firms, there is also the duty of confidentiality under § 80 WTBG 2017. A contact form is meant for the first enquiry, not for trial balances, contracts or payroll accounts. Say so directly above the form and point to a secure route for documents, such as the client portal of your practice software (for example BMD Com or the RZL Klientenportal).

Cookies, maps and analytics

Under § 165 (3) TKG 2021 (Telecommunications Act), information may only be stored on or read from a device with active consent, unless it is strictly necessary for the service the user expressly requested. For a firm website, that means in practice: audience measurement with cookies, embedded Google Maps and videos only after a click on “Accept”. Visitor statistics without cookies and a map that only loads after consent largely avoid the banner problem.

Accessibility Act: usually not applicable, still worthwhile

Since 28 June 2025, the Barrierefreiheitsgesetz (BaFG, Accessibility Act) has applied to certain e-commerce services for consumers, for example online bookings that conclude a contract. Audit engagements are almost always awarded by companies, associations or foundations, not by consumers. On top of that comes the exemption for microenterprises with fewer than ten employees and no more than 2 million euros in annual turnover or balance sheet total. For most audit firms, the BaFG is therefore not relevant. Readable contrast, alt texts and keyboard navigation still help every reader and can be built into a new website at no extra effort.

Common mistakes

What you may say on your website beyond the mandatory details is covered in Advertising for auditors in Austria. The route to appointment is described in Setting up an audit firm in Austria, and which other pages a firm website needs is in Website content.