Copyright Note

The copyright of all contents of this website is held by WPNO GmbH Wirtschaftsprüfungsgesellschaft.

General terms of use

This service is intended for personal use only. It is strictly prohibited to circulate or reproduce the content in whole or in part in any form whatsoever. Any failure to comply with this provision shall be considered a violation of copyright. Civil or criminal proceedings may be initiated against the responsible natural or legal person. The information on this website is not part of any contract and may be changed without notice. The services offered on this website may differ from the services provided. As a precautionary measure, we would like to point out that the content of the website does not constitute individual legal, accounting, tax or other professional information and cannot replace individual advice. WPNO GmbH Wirtschaftsprüfungsgesellschaft accepts no responsibility for decisions made by a user on the basis of information contained on this website. Hypertext links provide access to third party websites that are beyond the control of WPNO GmbH Wirtschaftsprüfungsgesellschaft and therefore WPNO GmbH Wirtschaftsprüfungsgesellschaft accepts no responsibility for the content of such websites.

Company information according to § 5 Telemediengesetz (TMG) and §§ 2,3 Dienstleistungs-Informationspflichten-Verordnung (DL-InfoV).

Imprint

Cologne Local Court – HRB 110316
Managing directors: Stephan Harzer, Martin Otten

Tax number: 106/5731/1257
VAT Tax number: DE 323426994

Supervisory authority

Wirtschaftsprüferkammer (WPK)
Rauchstraße 26
D-10787 Berlin

WPNO GmbH Wirtschaftsprüfungsgesellschaft is an auditing company licensed in Germany by the Chamber of Auditors and registered in the professional register under the consecutive number 151 2336 00.

The country of registration for all auditors and tax consultants of WPNO GmbH Wirtschaftsprüfungsgesellschaft is the Federal Republic of Germany. The legal professional titles were awarded in the Federal Republic of Germany.

Certified Public Accountant

Certified public accountants belong to the Chamber of Public Accountants.

Chamber of Public Accountants
Wirtschaftsprüferhaus
Rauchstraße 26
D-10787 Berlin

Tax consultant

Tax consultants belong to the Hamburg Chamber of Tax Consultants.

Corporation under public law

Chamber of Tax Consultants Hamburg
Körperschaft des öffentlichen Rechts
Kurze Mühren 3
20095 Hamburg

Lawyers

All persons designated as Rechtsanwalt are admitted to the bar in the Federal Republic of Germany and are members of the

Bar Association

Düsseldorf Bar Association
Körperschaft des öffentlichen Rechts
Freiligrathstraße 25
40479 Düsseldorf

Cologne Bar Association
Körperschaft öffentlichen Rechts
Riehler Str. 30
50668 Köln

Details of the existing professional liability insurance policy required by § 54 WPO or § 67 StBerG

WPNO GmbH Wirtschaftsprüfungsgesellschaft maintains the professional liability insurance required by § 54 WPO. The geographical scope of the insurance cover is not limited. The professional liability insurance of WPNO GmbH Wirtschaftsprüfungsgesellschaft is with Markel International Insurance Company Ltd, Branch for Germany Luisenstraße 14 80333 Munich.

The auditing profession is essentially subject to the following professional regulations

1. WPO – German Code of Public Accountants
2. BS WP/vBP – Professional Statutes for Certified Public Accountants/Sworn Auditors Statutes for Quality Control
3. Institute of German Certified Public Accountants Seal Ordinance
4. Auditors’ Professional Liability Insurance Ordinance
5. Code of Conduct for Professionals

The profession of tax advisors is essentially subject to the following professional regulations

1. StBerG – Tax Consultancy Act
2. DVStB – Implementing Ordinance to the Tax Consultancy Act
3. StBVV – Ordinance on the Remuneration of Tax Consultants
4. BOStB – Professional Code of Conduct of the German Federal Chamber of Tax Consultants

The professional regulations for tax consultants can be found on the website of the German Federal Chamber of Tax Consultants under Downloads.

Legal professional title

The auditors and tax consultants (professional titles awarded in the Federal Republic of Germany) of WPNO GmbH Wirtschaftsprüfungsgesellschaft are subject to the respective professional rules. The corresponding professional regulations for the professionals admitted in Germany can be found on the internet pages of the respective chambers:

Chamber of Auditors: www.wpk.de
Federal Chamber of Tax Consultatants: www.bstbk.de

The auditing profession is essentially subject to the following professional regulations:

• Directive 2006/43/EC of the European Parliament (Statutory Audit Directive),
• Wirtschaftsprüfungsordnungs-Änderungsgesetz (WPOÄG),
• Auditing Regulations (WPO),
• Professional Code of Conduct for Auditors / Certified Public Accountants (BS WP/vBP),
• Quality Control Statute,
• Seal VO,
• Wirtschaftsprüfer-Berufshaftpflichtversicherungsordnung (WPBHV),
• German Regulation on the Examination of Auditors (Wirtschaftsprüferprüfungsverordnung – WiPrPrüfV) and
• Wirtschaftsprüfungsexamens-Anrechnungsverordnung (WPAnrV).

A summary of all relevant regulations can be found at http://www.wpk.de/rechtsvorschriften/.

The profession of tax advisor is essentially subject to the following professional regulations:

• Tax Consultancy Act (StBerG),
• Implementing Regulation (DVStB),
• Tax Consultant Remuneration Ordinance (StBVV),
• Professional Code of Conduct of the German Federal Chamber of Tax Consultants (BoStB),
• Professional Advisor Regulations.

An overview and the respective current version can be found at http://www.bstbk.de.

Registration

WPNO GmbH Wirtschaftsprüfungsgesellschaft is registered with the Chamber of Auditors:

Wirtschaftsprüferkammer (KdöR)
Rauchstraße 26
10787 Berlin
Postfach 30 18 82
10746 Berlin

Supervisors

The competent supervisory authority for WPNO GmbH Wirtschaftsprüfungsgesellschaft is:

Competent chambers for the admission of professionals of WPNO GmbH Wirtschaftsprüfungsgesellschaft

Wirtschaftsprüferkammer (KdöR)
Rauchstraße 26
10787 Berlin
Postfach 30 18 82
10746 Berlin

Out-of-court dispute resolution:

In accordance with our obligation under Section 36 (1) of the Consumer Dispute Resolution Act (VSBG), we declare that we are neither willing nor obliged to participate in any dispute resolution proceedings before a consumer arbitration board within the meaning of Section 2 VSGB. In accordance with our obligation under the Regulation on Online Dispute Resolution in Consumer Matters, we point out that the EU platform for out-of-court online dispute resolution can be reached at the following link: http://ec.europa.eu/consumers/odr/.

Information and liability

Every effort has been made to ensure the accuracy of the information and links contained on these web pages. However, any liability in connection with the use of the information, the links or reliance on their accuracy is excluded. The information contained on these web pages and in particular in the client area does not constitute legal advice.

Applicable law

The legal information on this page as well as all questions and disputes in connection with this website are subject to the laws of the Federal Republic of Germany, exclusive place of jurisdiction is Cologne.

Name and address of the responsible person

The person responsible for processing personal data on this website within the meaning of the General Data Protection Regulation and other national data protection laws of the member states as well as other data protection regulations is the

hereinafter collectively referred to as the responsible party. The aforementioned are solely responsible for the other processing of personal data.

Name and address of the data protection officer

The data protection officer of the responsible party is:

WPNO GmbH
Wirtschaftsprüfungsgesellschaft
Frau Birgit Jandt
Mittelstraße 12-14 – Haus C
Bazaar de Cologne
D-50672 Köln

Monitoring body – State Commissioner for Data Protection

The task of the State Commissioner for Data Protection (LfD-NRW) Ms. Bettina Gay is to monitor compliance with data protection regulations by public authorities and other public bodies as well as by commercial enterprises and other non-public bodies in NRW and thus to safeguard the right to informational self-determination.

Competent body in NRW

State Commissioner for Data Protection and Freedom of Information of North Rhine-Westphalia
Kavalleriestr. 2-4
40213 Düsseldorf