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Legal notice

ASGB Revisions- und Treuhand GmbH
Auditing Firm

Neuer Wall 54
20354 Hamburg

Tel. +49 40 413441-0
Fax +49 40 413441-20

Email: info@asgb-wpg.de
Internet: www.asgb-wpg.de

Sales tax identification number: DE252950931

Managing Director:

Bernhard Becker, Public Auditor, Tax Consultant, Attorney
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 -
Ferdinandstraße 12
20095 Hamburg
Tel. +49 40 808034 30
Fax +49 40 808034 312

Professional regulations

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.

Disclaimer in accordance with Section 8 of the German Telecommunications Act [Telekommunikationsgesetz, TDG], content liability and disclaimer in accordance with Section 9 of the Telecommunications Act

The texts on this website do not constitute legal advice. If legal advice is sought, the establishment of a client-attorney relationship is a prerequisite.

Although the information contained on these web pages has been carefully checked by the owner of this website, the owner cannot accept any liability for the accuracy, completeness and up-to-date nature thereof.

The respective providers are responsible for the websites of third parties to which the owner refers by hyperlink. The owner is not responsible for the content of such third party sites. The owner does not adopt these contents as their own and accepts no liability whatsoever for them.

Furthermore, the owner’s website may have been linked from another web page via hyperlink without the owner’s knowledge. The owner assumes no responsibility for representations, content or any connection to the owner at the web pages of third parties. No liability is assumed for the correctness of the texts and representations on this web address. The individual elements were created to the best of our knowledge and belief, but can always contain errors.

Please send any comments on incorrect information or links, suggestions and criticism to info@asgb-wpg.de.

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.

You can find our data protection policy here.

Graphic design / Technical implementation
eos new media GmbH & Co. KG
Mönkedamm 9, 20457 Hamburg
Tel. +49 40 6094685-0