The auditors and certified public accountants underlie the supervisory authority for accountants (Wirtschaftsprüferkammer). For auditors and certified public accountants, the following fee legislation and professional codes apply: 

• Wirtschaftsprüferordnungs-Änderungsgesetz – WPOÄG (BGBI. 2000 IS. 1769 ff.) (~ amendment of the rules and regulations for accountants)
•  Wirtschaftsprüferordnung (WPO) (~ rules and regulations for accountants)
•  Berufssatzung für Wirtschaftsprüfer / vereidigte Buchprüfer (BS WP/vBP) (~ professional statutes for auditors/certified public accountants)
•  Satzung für Qualitätskontrolle (~ statutes for quality control)
•  Siegel VO - (~ sealing regulation)
•  Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung (WPBHV) (~ regulation regarding the professional liability insurance of accountants)

The tax consultants of the partnership underlie the following supervisory authorities for tax consultants (Steuerberaterkammern):

• Steuerberaterkammer München
• Steuerberaterkammer Köln
• Steuerberaterkammer Berlin 
• Steuerberaterkammer Stuttgart

For tax consultants, the following fee legislation and professional codes apply:

• Berufsordnung der Bundessteuerberaterkammer (~ professional code of the federal supervisory authority for tax consultants)
• Steuerberatungsgesetz – StBerG  (~ law regarding tax consultancy)
• Satzung über die Rechte und Pflichten bei der Ausübung der Berufe der Steuerberater und
  der Steuerbevollmächtigten – BOStB (~ statutes regarding the rights and duties connected with working as tax consultants and/or tax representatives)
• Durchführungsverordnung (DVstB) (~ executive decree)
• Steuerberatergebührenverordnung - STGBebV(~ schedule of fees for tax consultants)

The job titles of the professionals of the offices in Germany were conferred to them in the Federal Republic of Germany. An auditor is appointed as such according to § 15 WPO. The public appointment requires the confirmation of the personal and professional ability prior to an admission or examination procedure. The appointment is effected after passing the exam, upon application at the supreme authority of the State (Land), in which the applicant substantiates his professional establishment.

Professional liability insurance

The professional indemnity insurance is provided by the Versicherergemeinschaft für das wirtschaftliche Prüfungs- und Treuhandwesen, Dotzheimer Str. 23, 65185 Wiesbaden. The number of the contract is: 53077. The territorial scope of the insurance coverage comprises services in the European Union member states and complies at least with the legal requirements pursuant to sec. 54 of the Accountants Act (Wirtschaftsprüferordnung – WPO) in conjunction with the Regulation on the Professional Indemnity Insurance of accountants and certified chartered accountants (Verordnung über die Berufshaftpflichtversicherung der Wirtschaftsprüfer und vereidigten Buchprüfer – WPBHV).

Should you desire advice from our firm, please contact one of our partners.
Due to the Electronic Transactions Act (elektronische Geschäftsverkehrsgesetz - EGG), which came into force on 21 December 2001, the (Telefondienstgesetz TDG)  was amended and amplified in some points.
Therefore, the following mandatory information shall be given as regards business-like services, according to § 6 TDG:

Legal Form: Aktiengesellschaft
Registered office: Munich - AG München HRB 169902
Address: INVRA Treuhand AG, Untere Weidenstraße 5, 81543 München
Authorized to represent:
Value added tax identification number: DE 225807514

Disclaimer
We expressively state that we do not have any influence of any kind on the design and content of the websites
to which we have links integrated in this site. Thus we expressively dissociate from all contents of those sites. The aforesaid applies to all links integrated in this website.
„All rights of this website as well as of the whole content are reserved by the author. We assume no liability for the existence and contents of hyperlinks to other, external websites.
This website does not serve for legal consultancy purposes in individual cases. The access to this homepage does not initiate a mandate.

Responsible for the content of the website: 

 INVRA Treuhand AG
Wirtschaftsprüfungsgesellschaft
Untere Weidenstraße 5
81543 München
Telefon +49 (089) 20603 129 – 0
Telefax +49 (089) 20603 129 – 540
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DIZEO
Corporate Design / Corporate Publishing / Interactive

Kastanienallee 10
10435 Berlin
Tel: +49 30 50969780
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www.dizeo.de