Institutions under public law 

• Audit Oversight Body (Abschlussprüferaufsichtsbehörde)

The Audit Oversight Body is an independent supervisory authority for statutory auditors and audit firms that is not bound by directives.

 Federal Accounting Agency (Buchhaltungsagentur des Bundes)

The Federal Accounting Agency is the central service provider for the accounting system of the Federal Republic of Austria and handles the Federal Government’s accounting tasks for budget-managing bodies (organs of the Federal Republic of Austria) and for legal entities administered by the Federal Government for compensation. In addition to these legally defined services, the Federal Accounting Agency can also provide contractual services for its clients that are related to the budgetary accounting of the Federal Republic of Austria.

• Financial Market Authority (FMA) (Finanzmarktaufsichtsbehörde)

The Financial Market Authority is an independent supervisory authority for banks, insurance companies, securities and pension funds.