Professional titles:
The statutory professional titles “Wirtschaftsprüfungsgesellschaft” and “Steuerberatungsgesellschaft” were awarded in the Federal Republic of Germany.
1. The following professional regulations apply to auditors:
Wirtschaftsprüferordnung (WPO) [Auditor regulations]
Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer (BS WP/vBP) [Professional statutes for auditors/sworn auditors]
Satzung für Qualitätskontrolle [Statutes for Quality Control]
Siegelverordnung (Siegel-VO) [Ordinance on Seals]
Wirtschaftsprüferberufshaftpflichtversicherungsordnung (WPBHV) [Auditor Professional Liability Insurance Ordinance]
Information on these regulations can be found on the website of the Chamber of Public Accountants (www.wpk.de).
Competent supervisory authority:
Ultimately responsible:
Abschlussprüferaufsichtskommission (APAK) [Auditors’ Supervisory Commission]
Rauchstr. 26
10787 Berlin, Germany
www.apak-aoc.de
Wirtschaftsprüferkammer (WPK) [Chamber of Public Accountants]
Rauchstr. 26
10787 Berlin, Germany
www.wpk.de
2 The following professional regulations apply to tax consultants:
Steuerberatungsgesetz (StBerG) [Tax Consultancy Act]
Durchführungsverordnung zum Steuerberatungsgesetz (DVStB) [Implementing Ordinance to the Tax Advisory Act]
Berufsordnung der Bundessteuerberaterkammer (BOStB) [Professional Code of Conduct of the Federal Chamber of Tax Consultants]
Steuerberatervergütungsverordnung (StBVV) [Tax Consultant Remuneration Ordinance]
Information on these regulations can be found on the website of the Bundessteuerberaterkammer [Federal Chamber of Tax Consultants] (www.bstbk.de).
Competent supervisory authority:
Steuerberaterkammer München [Munich Chamber of Tax Consultants]
Nederlinger Str. 9
80638 Munich, Germany
www.steuerberaterkammer-muenchen.de
The professional liability insurance was taken out with:
Gothaer Allgemeine Versicherung AG, Gothaer Allee 1, 50969 Cologne, Germany
Scope of the insurance cover:
The geographical scope of the insurance cover includes services at least in the member states of the European Union and meets at least the requirements of § 54 WPO in conjunction with the WPBHV and § 67 StBerG, §§ 51 et seq. of the DVStB. DVStB Information.
Notes on the website
Copyright information
Birgit Roschach, www.birgitroschach.com
Matthias Tunger, www.matthiastunger.de
Responsible for journalistic and editorial content:
Petra Goeckel
Information according to § 36 VSBG
According to § 36 VSBG (Verbraucherstreitbeilegungsgesetz [Act on Alternative Dispute Resolution in Consumer Matters] the operator of this website declares:
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