Legal Notice, Liability

Professional title

The legal professional designations "Wirtschaftsprüfer" (public accountant), "Steuerberater" (tax adviser), "vereidigte Buchprüfer" (certified accountant) and "Notar" (notary) were conferred in the Federal Republic of Germany. Licenses to exercise the profession were granted in the Federal Republic of Germany.

Professional rules and regulations for public accountants

• Wirtschaftsprüferordnung, WPO (Code for public accountants)
• Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer, BS WP/vBP (Professional Charter for Qualified Public Accountants / Certified Auditors)
• Satzung für Qualitätskontrolle (Quality Control Charter)
• Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung, WPBHV (Regulation concerning Professional Liability Insurance Rules for Auditors and Certified Accountants)

These codes and regulations are available for perusal on the website of the Chamber of Public Accountants at www.wpk.de.

Professional rules and regulations for tax advisers

• Steuerberatungsgesetz, StBerG (Tax Advice Act)
• Durchführungsverordnung zum Steuerberatungsgesetz, DVStB (Implementing Regulation for the Tax Advisory Act)
• Berufsordnung der Bundessteuerberaterkammer, BOStB (Professional Code of Conduct for the Federal Chamber of Tax Advisers)
• Steuerberatergebührenverordnung, StBGebV (Tax Consulting Fee Ordinance)
• Steuerberatervergütungsverordnung, StBVV (Tax Adviser Remuneration Regulation)

The laws, codes and regulations are available for perusal at www.bstbk.de.

Professional rules and regulations for lawyers

• Bundesrechtsanwaltsordnung, BRAO (Federal Lawyers' Code)
• Berufsordnung, BORA (Professional Code)
• Fachanwaltsordnung, FAO (Code for Specialist Lawyers)
• Rechtsanwaltsvergütungsgesetz, RVG (Act on the Remuneration of Lawyers)
• Gesetz über die Tätigkeit europäischer Rechtsanwälte in Deutschland, EuRAG (Act Regulating the Activity of European Lawyers in Germany)
• Code of Conduct for Lawyers of the European Union, CCBE (Code of Conduct)

These laws, codes and regulations are available for perusal on the website of the German Federal Bar at www.brak.de.

Basic orientation of the website

The information provided on this website is solely for general information purposes and does not constitute legal, tax or other specialised advice. The website contains non-political news relating to tax, social as well as economic law and primarily addresses the clients of our company.

Disclaimer

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