Legal Notice

Doberenz und Partner
Wirtschaftsprüfer Steuerberater
Chilehaus A, Fischertwiete 2^VI
20095 Hamburg

Tel: +49 (40) 460 640
Fax: +49 (40) 460 64 100

Email: info@doberenz.de

Competent supervisory authorities:

Chamber of Official Auditors
Rauchstraße 26
10787 Berlin
Tel: +49 (30) 72 61 61 0
Fax: +49 (30) 72 61 61 212

Chamber of Tax Consultants Hamburg
Raboisen 32
20095 Hamburg
Tel: +49 (40) 44 80 43 0
Fax: +49 (40) 44 58 85

Partners:
Dr. Rolf Dröge, Katalin Várnay, Sven Rothenbacher, Burghard Solinsky

Partnership Regsitration Number:
PR 15

The legal professional titles "Wirtschaftsprüfer" (certified public accountant) and "Steuerberater" (tax consultant) were granted in the Federal Republic of Germany.

Professional Regulations
Auditors are subject to the professional rules imposed on their profession, especially the:

1. Accountancy Regulations (Wirtschaftsprüfungsordnung WPO)
2. Professional Statutes of Accountants/Certified Auditors (Berufssatzung für Wirtschaftsprüfer/ vereidigte Buchprüfer BS WP/vBP)
3. Statutes for Quality Control (Satzung für Qualitätskontrolle)
4. Regulation on Document Seals (Siegelverordnung)
5. Regulation on Accountants' Professional Liability Insurance (Wirtschaftsprüfer-Berufshaftpflicht-versicherungsordnung)

You can find the current regulations on the homepage of the Chamber of Official Auditors (Wirtschaftsprüferkammer).

The profession of tax consultant is primarily subject to the following legal regulations:

1. German Tax Advisors' Act (StBerG)
2. German Implementing Order of the Tax Advisors' Act (DVStB)
3. German Occupational Regulations (BOStB)
4. German Regulations on the Fees of Tax Advisors’ (StBGebV)

You can find the current regulations on the Homepage of the Federal Chamber of Tax Consultants (Bundessteuerberaterkammer).

Professional liability insurance
For the protection of its clients under sec. 54 WPO, and sec. 67 StBerG Doberenz und Partner mbB maintains a professional liability insurance which covers the risks which may arise from the whole range of professional services provided by public accountants and tax advisors. The insurance company is Gothaer Allgemeine Versicherung AG, Gothaer Allee 1 in 50969 Köln www.gothaer.de. The insurance covers services rendered at least within the European territory.

Concept and Design
Roman Thomas Designer AGD, Design und Fotografie gbr
www.roman-thomas.de

Translation into English
GreenMan Web Design - Stuart Turner
www.greenman-webdesign.de

Fotos-People
Lille Lwowski Photographie
www.lillelwowski.de

Additional Images
Fotolia, istockphoto und Roman Thomas