Bert & Daiber Partnerschaftsgesellschaft mbB
Tel: 06151-277 66 - 00
Fax: 06151-277 66 - 49
Partnership with limited professional liability
Partnership register of the district court of Frankfurt am Main: PR 2124
Diplom-Kauffrau Carola Bert, Auditor and Tax Consultant
Diplom-Kaufmann Jürgen Daiber, Auditor and Tax Consultant
Both have sole power of representation
Competent supervisory authorities:
Auditors and chartered accountants
Wirtschaftsprüferkammer (chamber of auditors), Rauchstrasse 26, 10787 Berlin.
Steuerberaterkammer Köln (Cologne chamber of tax consultants), Volksgartenstrasse 48, 50677 Cologne
Professional regulations for auditors and chartered accountants:
The following professional regulations are valid for auditors and in part also for chartered accountants:
- The law on a professional order for auditors (Wirtschaftsprüferordnung)
- The occupational statute for auditors/chartered accountants (BS WP/vBP)
- The rules on quality control
- Examination regulations (PrüfO)
- The order regarding creation of the seal of auditors (Siegel-VO)
- The regulation concerning professional indemnity insurance for auditors, etc. (WPBHV)
- The guidelines of the German chamber of auditors for exercising the profession of auditor and chartered accountant
Professional regulations for tax consultants:
The following professional regulations are valid for tax consultants:
- The tax consulting law (StBerG)
- The implementing order on the tax consulting law (DVStB)
- The professional code of tax consultants (BOStB)
- The tax adviser fee ordinance (StBGebV)
Professional indemnity insurance:
We hold professional indemnity insurance with Hiscox AG, Oberanger 28, 80331 Munich. The geographical area of validity of the insurance includes activities in the countries that are members of the European Union and thus at least fulfils the requirements of § 54 German auditor’s ordinance (WPO) in combination with the regulation concerning professional indemnity insurance for auditors and chartered accountants (WPBHV).
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