Association of the Accountants and the Accounting Companies bulgarian
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Membership criteria

A. Conditions for acceptance of regular members:

Obligatory conditions:

1. The enterprise should have at least three years of activity as a professional accounting company, auditing company or a company, providing fiscal-accounting consultations before the date of submission of the documents for membership in APAC or a turnover of EUR 20 000 for the last financial year.
The criterion is evidenced by means of the submission of a judicial record or of the annual tax declaration.

2. The people who represent and manage the company should have clear judicial record.
The criterion is evidenced by means of a certificate, showing no previous conviction.

3. Number of staff /operating partners and employees on a labour contract / - minimum 3 people.
The criterion is evidenced by means of a declaration by the representative of the company.

4. More than half of the personnel of the company, including the partners should have educational degree in economics.
The criterion is evidenced by means of a declaration from the representative of the company.

5. The company should declare in the regular membership application form, that it will take out a professional indemnity insurance* within 30 days from its acceptance as a regular member of APAC.

When applying for a membership the candidate-company gives motives for its request.

B. Conditions for acceptance of associated members:

Obligatory conditions:

1. The enterprise should be a professional accounting company, auditing company or a company, providing fiscal-accounting consultations.
The criterion is evidenced by means of a judicial abstract, showing the subject of activity of the company.

2. The people who represent and manage the company  should have clear judicial record.
The criterion is evidenced by means of a certificate, showing no previous conviction.

Recommended conditions:

1. The taking out of a professional indemnity insurance is an advantage.
The criterion is evidenced by means of a certified by the representative of the company copy of the insurance certificate.

ADDITIONAL CONDITIONS CONCERNING THE ASSOCIATE MEMBERSHIP:
1. The maximum period of the associated membership is 3 years. After this period the company can either apply for a regular membership or leave the APAC.
2. An associated member which has left APAC can apply again only for a regular membership.
3. If by any reason a regular member has become an associated one, the maximum period of this membership is 1 year. After this period the company can either apply for a regular membership or leave the APAC.

*Note: For the taking out of a professional indemnity insurance APAC has an agreement with an insurance company and it directs the respective new member of the Association to this insurance company.

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