According to § 6 No. 4 StBerG, the prohibition of unauthorized assistance in tax matters does not apply to the booking of current business transactions, the current payroll accounting and the preparation of income tax registrations, insofar as these activities are performed responsibly by persons who after passing the final examination in the tax and business consultants, a commercial apprenticeship or after having acquired an equivalent previous education (economics degree) have been working full-time in the field of accounting for at least three years.
People who meet these requirements are called accountants. With his services, which are limited by the StBerG, the accountant entered with the tax consultant in competition. For tax clerks, tax assistants, Accountant the account manager offered the opportunity for independent commercial activity. With the 7th Amendment to the StBerG, the designation Kontierer has been replaced by the uniform professional designation "accountant".

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