Responsible for the content pursuant to §55 Abs. 2 RStV ("Rundfunkstaatsvertrag", Germany):
Dr. Günther Grewe (address see above)
Here are our qualifications. We are ....
1. Wirtschaftsprüfer (German Licensed Auditors)
German "Auditors" are a licensed profession; approval as an auditor requires a state exam. The tasks of the Auditor include examining the orderly accounting of a company and examining the relevant provisions of appropriate financial statements.
The legal title "auditor" is awarded in the Federal Republic of Germany according to the professional code of Auditors (Wirtschaftsprüferordnung) of 24 July 1961 (Federal Law Gazette I, page 1049) as last amended by the Act revising the ban on the appointment of contingency fees of 12 June 2008 (Federal Law Gazette I, page 1000).
The professions of German auditors and a chartered accountants is subject to the following professional regulations:
- (German) Auditors' Regulations (WPO)
- Professional rules for auditors / chartered accountants (BS WP / vBP)
- Charter for Quality Assurance
- Seal Ordinance
- Auditors' Professional Liability Insurance Rules
The relevant legislation in the area of the professional regulations in its current version can be viewed online.
Wirtschaftsprüferkammer, Körperschaft des öffentlichen Rechts
Rauchstraße 26, Postfach 30 18 82, 10787 Berlin
2. Steuerberater (German Licensed Tax Advisor)
Tax advisors assist in tax and business issues. They are licensed by the Chambers of Tax Consultants.
The job title "tax advisor" is conferred on qualifying individuals under the provisions of the German Tax Consultancy Act (StBerG) as published on 11.04.1975 (Federal Law Gazette I, page 2735), last amended by Article 6 of the Fourth Legal Amendment to Administrative Procedural Requirements of 11th December 2008 (Federal Law Gazette I, page 2418).
Tax advisors are subject to the professional rules of the Professional Code of the Federal Chamber of Tax Advisors on the rights and obligations associated with the exercise of the profession of tax advisors and tax agents (BOStB) of 2nd June 1997 (Supplements to DStR 26/97), as last amended by resolution of the statutory assembly of 21st December 2004 (DStR 12/05), pp. 536.
Tax advisors fall under the following rules for fees and professional conduct:
- The German Tax Advisory Law (StBerG)
- Implementation Regulation for the Tax Advisory Law (DVStB)
- Professional Code (BOStB)
- Tax Advisor Fees Ordinance (StBGebV)
All information can also be found on the website of the Federal Chamber of Tax Advisors www.bstbk.de.
Steuerberaterkammer München, Körperschaft des öffentlichen Rechts
Nederlinger Straße 9, 80638 München
3. Rechtsanwalt (German Attorney)
Attorneys provide legal assistance and help their clients using legal means to achieve their lawful ends.
The title "attorney" is awarded to lawyers in the Federal Republic of Germany after passing the second state legal examination and after a special licensing procedure and is conferred by the President of the relevant competent Ministry of Justice in the competent higher regional court, or is awarded by the respective local Bar Association due to the change in the law of 08 September 1998.
The relevant professional regulations of the Federal Lawyers’ Regulations:
- 08.01.1959 (Federal Law Gazette I 565) - BRAO - the Federal Lawyers' Fees Regulation
- 26.07.1957 (Federal Law Gazette I 907) - BRAGO - the Attorney Renumeration Act
- 05.05.2004 (Federal Law Gazette I 718) - RVG – also the professional and specialist lawyer regulations of the Federal Bar Association of 22.03.1996 (BRAK Mitt. 1996, 241) - BORA 2001 and FAO - in their current versions. As of 01 July 2004, the Federal Bar Regulation (BRAGO) was replaced by the Attorney Renumeration Act (RVG) in the current version of 05.05.2004 (Federal Law Gazette 717, 788).
The full text of the professional rules is available on the following page: www.brak.de/fuer-anwaelte/berufsrecht/.
Der Berufsstand der Rechtsanwälte unterliegt im Wesentlichen den nachstehenden berufsrechtlichen Regelungen:
- The Professional Code (BORA)
- Specialist Lawyer’s Regulation (FAO)
- Federal Attorney Regulation (BRAO)
- Federal Attorney Regulation of Fees for Lawyers (BRAGO / RVG)
- Code of Conduct for Lawyers in the European Community
- Code of Conduct for Lawyers in the European Community
- Law Implementing Directives of the European Community pertaining to the professional law regulating the legal profession
The professional rules to Federal Bar Association can be viewed online: www.brak.de.
Rechtsanwaltskammer für den Oberlandesgerichtsbezirk München
Tal 33, 80331 München
4. CPA (Certified Public Accountant)
CPA is the American title for U.S. accountants who have passed the CPA exam. Using the title requires an active license in the state of practice.
The professional designation "Certified Public Accountant" (CPA), is awarded by the State Boards of Accountancy of the U.S. states. We are licensed in:
- New York
NY State Education Department Office of the Professions Division of Professional Licensing Services
89 Washington Avenue Albany
New York 12234-1000, USA
California State Board of Accountancy
2000 Evergreen Street, Suite 250 Sacramento
California 95815-3832, USA
Connecticut State Board of Accountancy
30 Trinity Street
Hartford, CT 06106,USA
Georgia State Board of Accountancy
237 Coliseum Drive
Macon, GA 31217-3858, USA
Texas State Board of Accountancy
333 Guadalupe, Tower 3, Suite 900
Austin, TX 78701-3900, USA
Pennsylvania State Board of Accountancy
P.O. Box 2649
Harrisburg, PA 17105-2649, USA
Florida State Board of Accountancy
240 NW 76th Drive, Suite A
Gainesville, FL 32607, USA
For an overview of the above regulators and the respective professional regulations, please refer to the website of the American Institute of CPAs (AICPA): www.accountantsworld.com
CPA certifications can be found on the Internet in the online database of CPA direct Marketing Inc.: www.cpadirectory.com
5. NY Licensed Legal Consultant admitted to the practice of law in Germany
A legal consultant is an adviser on legal issues. The prerequisite for this position is the admission as a foreign (non-US) attorney as well as the approval of the State of New York.
The title "legal consultant" is awarded in New York State by the Appellate Division of the Supreme Court.
Rules of the Court of Appeals for the Licensing of Legal Consultants, Part 521. NY R A CT §521.1 (Adopted 1974).
New York State Supreme Court Appellate Division
41 Madison Avenue, 26th Floor
New York, New York 10010, USA