Telefon: +49 (0) 40 41 09 88 - 30
Telefax: +49 (0) 40 41 09 88 - 33
Amtsgericht Hamburg, HRB 71420
Dipl.-Kffr. Petra Lorey
References and links:
In its judgement of May 12, 1998 the Hamburg district court decided that when a link is included, co-responsibility also exists for the contents of the linked pages. This can, the court stated, only be avoided by an express disclaimer for any responsibility for such contents.
On the pages of this website we have included links to other sites. The following statement applies to all such links: we expressly declare that we have no influence on the design and contents of the linked sites. We therefore expressly disclaim any responsibility for the contents of such sites, nor do we express any approval thereof. This statement applies to all links displayed on our home page and to all contents of the pages to which the banners and links registered with us may lead.
All information published on this website has been researched to the best of our knowledge and judgement. However, we do not guarantee the correctness of the contents and information.
The professional titles “Wirtschaftsprüfer” (German certified public auditor) and “Steuerberater” (German certified tax advisor) were awarded in the Federal Public of Germany.
Certified public auditors: Chamber of Public Auditors
Certified tax consultants: Chamber of Tax Consultants
Vocational regulations and codes
Certified public auditors:
- Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 (Audit Directive)
- Recommendation of the European Commission of 6 May 2008 for external quality assurance of public auditors and audit companies, when certain public interest entities are subject to their audit.
- Recommendation of the European Commission of 5 June 2008 for the limitation of the civil liability of public auditors and audit companies.
- Auditor´s Code (“Wirtschaftsprüferordnung”, “WPO”)
- Ordinance on Seals (“Siegel VO”)
- Professional Liability Insurance Rules for Auditors and Certified Accountants (“Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung”, “WPBHV”)
- Ordinance about public audit examination („Wirtschaftsprüferprüfungsverordnung”, “WiPrPrüfV”)
- The Professional Code of Conduct for Auditors and Certified Accountants (“Berufssatzung für Wirtschaftsprüfer / vereidigte Buchprüfer”)
- Quality Control Charter (“Satzung für Qualitätskontrolle”)
Certified tax advisor:
- Tax Consultancy Act (“Steuerberatungsgesetz”, “StBG”)
- Regulation on the Implementation of the provisions for tax advisors, tax agents and tax advisory companies (“Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften“, „DVStB“)
- Tax Consultant Fee Ordinance (“Steuerberatergebührenverordnung”, “StBGebV”)
- Professional Code of Tax Consultants (“Berufsordnung”, “BOStB”)
- Regulation for expert advisors (“Fachberaterordnung”)
- Regulation for vocational training of assistant tax consultants („Verordnung über die Berufsausbildung zum Steuerfachangestellten/zur Steuerfachangestellten, „StFachAngAusbV“)
Mandatory disclosures pursuant to Sec. 1-3 of the German Ordinance on Service Provider´s Duty to Inform (“DL-InfoV”):
The professional liability insurance is provided by HDI Gerling AG. The territorial validity of the coverage includes business activities in Europe and therefore satisfies the minimum requirements of the regulations in accordance with Sec. 67 of the German Tax Consultancy Act (“StBG”), Sec. 51 et seq. of the German Regulation on the Implementation of the provisions for tax advisors, tax agents and tax advisory companies (“DVStB”), Sec. 54 of the German Auditor´s Code (“WPO”) in connection with the Professional Liability Insurance Rules for Auditors and Certified Accountants (“WPBHV”).
Our General Terms of Engagement you can find here. "hier."