ASGB Revisions- und Treuhand GmbH
Am Sandtorkai 76
Tel. +49 40 413441-0
Fax +49 40 413441-20
Sales tax identification number: DE252950931
Ralf Wiezoreck, Degree in Business Administration, Tax Consultant, Specialist Consultant for International Tax Law
Carsten Müller, Degree in Business Administration, Public Auditor, Tax Consultant
Registered office of the company: Hamburg
Legal form: Limited liability company
Hamburg District Court HRB 100071
Competent supervisory authorities and chambers:
Hamburg Chamber of Auditors [Wirtschaftsprüferkammer]
- Corporation under public law -
Tel. +49 40 808034 30
Fax +49 40 808034 312
The following professional regulations apply to the activities of auditors in the Federal Republic of Germany:
- Public Auditors Act [WPO - Wirtschaftsprüferordnung]
- Professional Statutes for Auditors / Sworn Accountants [BS WP / vBP - Berufssatzung für Wirtschaftsprüfer / vereidigte Buchprüfer]
- Statutes for Quality Control [Satzung für Qualitätskontrolle]
- Seal Ordinance [Siegel-VO - Siegelverordnung]
- Professional Liability Insurance Regulation for Auditors [WPBHV - Wirtschaftsprüfer - Berufshaftpflichtversicherungsverordnung]
The text of the provisions is available at www.wpk.de.
We use the General Terms and Conditions for the Engagement of Auditors and Auditing Firms, which are issued by the German Institute of Public Auditors’ publishing house (www.idw-verlag.de). We will be happy to send you a copy.
Information on professional liability insurance
ASGB Revisions- und Treuhand GmbH Wirtschaftsprüfungsgesellschaft maintains the professional liability insurance required under Section 54 of the Public Auditors Act [WPO] with HDI Versicherung AG, HDI-Platz 1, 30659 Hanover. The geographical scope of the insurance cover is not limited.
The texts on this website do not constitute legal advice. If legal advice is requested, the establishment of a client relationship is a prerequisite. If free contents or services are made available on the website, these are legally non-binding preliminary offers which merely call for the submission of an offer by the user and do not themselves constitute a binding offer to conclude a contract.
In accordance with § 7 para. 1 of the German Telemedia Act (TMG), the person responsible for the website within the meaning of § 5 TMG is responsible for his own information which he makes available for use in accordance with the general laws. The person responsible for the aforementioned website assumes no liability for the topicality, correctness and completeness of the content made available on this website. This does not apply if the responsible person can be accused of intentional or grossly negligent behaviour. The contents were created with the greatest possible care. Nevertheless, the accuracy of the content cannot be guaranteed, especially in the case of complex topics, so that the person responsible recommends the user to ask the responsible authorities for important information or to make use of legal advice.
According to §§ 8 ff. TMG, the website operator is not responsible for third-party content that he publishes, if
1. he has no knowledge of the unlawful act or the information and in the case of claims for damages no facts or circumstances are known to him from which the unlawful act or the information becomes obvious, or
2. he has taken immediate action to remove the information or to block access to it as soon as he has gained such knowledge.
If the website operator becomes aware of such illegal content, it will be removed immediately.
The website operator links from his website to external websites. Through these so-called "hyperlinks", the user is directed towards the external website. The website operator has no influence whatsoever on the information on the external website. Therefore no liability can be assumed for the topicality, correctness and completeness of the contents of the external website. However, the website operator assures that he was not aware of any legal infringements at the time the link was set and that he checked the external website within reasonable limits. If the website operator becomes aware of the illegality of the linked content, the corresponding link will be removed immediately.
Please send any comments on incorrect information or links, suggestions and criticism to email@example.com.
Out-of-court settlement of disputes involving auditors
In the case of matters in the area of auditing, there is the possibility of out-of-court dispute resolution with the Berlin Chamber of Auditors upon request (Section 57 (2) (3) of the Public Auditors Act). Further information can be obtained from the Berlin Chamber of Auditors.
Responsible for the editorial design of the internet pages is: Attorney at Law Dr Torsten Glockemann.
Any liability is excluded. No responsibility is taken for the completeness, correctness or up-to-date nature of the text contents.
The web pages are protected by copyright. The rights based on such copyright, in particular the translation, the reprinting, the removal of illustrations, radio transmission, reproduction in photomechanical ways and the storage in data processing systems, continue to be reserved.