OBS_VALUE: The relevant authority at the Austrian Economic Chamber (Bilanzbuchhaltungsbehörde) informs that foreign independent accountants (non-EU) have to pass the oral accounting exam, but parts of the written exam can be substituted through recognition of relevant  qualifications (see also http://www.bilanzbuchhaltung.or.at/desktopdefault.aspx/tabid-213/). Non-independent accountants are not covered by the Accounting law and do not have to pass an exam.