The public auditors and sworn public auditors of the company are members of the Wirtschaftsprüferkammer (chamber of public auditors, supervisory authority).
For public auditors and sworn public auditors, the following fee regulations and professional codes of conduct apply:
- Wirtschaftsprüferordnungs-Änderungsgesetz – WPOÄG (Amendment to the Public Auditors’ Act (Federal Law Gazette 2000 I p. 1769 et seqq.))
- Wirtschaftsprüferordnung – WPO (Public Auditors’ Act)
- Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer – BS WP/vBP (Professional Statutes for Public Auditors/Sworn Public Auditors)
- Satzung für Qualitätskontrolle (Charter for Quality Assurance)
- Siegel VO (Official Seal Ordinance)
- Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung – WPBHV (Ordinance on the Professional Indemnity Insurance of Public Auditors and Sworn Public Auditors)
The tax advisors of BBH are members of the following Steuerberaterkammern (chambers of tax advisors, supervisory authorities):
- Steuerberaterkammer Berlin (Berlin chamber of tax advisors)
- Steuerberaterkammer München (Munich chamber of tax advisors)
- Steuerberaterkammer Köln (Cologne chamber of tax advisors)
- Steuerberaterkammer Stuttgart (Stuttgart chamber of tax advisors)
- Steuerberaterkammer Thüringen (Thuringia chamber of tax advisors)
Tax advisors are subject to the following fee regulations and professional codes of conduct:
- Berufsordnung der Bundessteuerberaterkammer (Professional Rules of the Federal Supervisory Authority for Tax Advisors)
- StBerG - Steuerberatungsgesetz (Tax Consultancy Act)
- BOStB - Satzung über die Rechte und Pflichten bei der Ausübung der Berufe der Steuerberater und der Steuerbevollmächtigten (Statutes Regarding the Rights and Obligations of Professional Tax Advisors and Tax Agents)
- Durchführungsverordnung - DVStB (Ordinance on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies)
- StBVV – Steuerberatervergütungsverordnung (Ordinance on Fees for Tax Advisors)
The professional titles of BBH’s accredited professionals working in the German offices were conferred to them in the Federal Republic of Germany. An auditor is someone who is publicly appointed as such in accordance with sec. 15 WPO (German Public Auditors’ Act). The appointment requires proof of personal and professional suitability in the admission and, respectively, examination procedure. After successful completion of the examination, the public auditor is appointed upon application by the highest state authority of the federal state in which the candidate wishes to establish his/her professional practice.
Professional indemnity insurance is provided by Versicherergemeinschaft für das wirtschaftliche Prüfungs- und Treuhandwesen, Dotzheimer Str. 23, 65185 Wiesbaden, Germany. The contract no. is: 53077.
The territorial scope of the insurance coverage comprises advisory services in at least the European Union’s member states and complies with at least the legal requirements pursuant to section 54 of the Public Auditors’ Act (Wirtschaftsprüferordnung – WPO) in conjunction with the Ordinance on the Professional Indemnity Insurance of Public Auditors and Sworn Public Auditors (Verordnung über die Berufshaftpflichtversicherung der Wirtschaftsprüfer und vereidigten Buchprüfer – WPBHV).
To obtain advice from our company, please contact one of our partners.
Mandatory information pursuant to sec. 5 German Telemedia Act (TMG):
Legal form: BBH Aktiengesellschaft
Registered office: Munich – commercial register of the Local Court (AG) of Munich (no. HRB 169902)
Address: BBH AG Wirtschaftsprüfungsgesellschaft, Pfeuferstraße 7, 81373 München, Germany
Board members with sole power of representation: Rudolf Böck, Manfred Ettinger, Jürgen Gold, Tobias Sengenberger, Thomas Straßer, Jürgen Tschiesche
Value added tax identification number: DE 225807514
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