Legal Notice
Contact Address
Dr. Merschmeier + Partner GmbH
Haus Sentmaring 9
48151 Münster
Germany
Managing Directors
Michael Jäger
Wolfgang Scheiper
Prof. Dr. Dirk Thoms-Meyer
Hendrik Tigger
Contact Information
Phone: +49 251 77 76 00
Fax: +49 251 77 76 025
Email: info@merschmeier-partner.de
Website: www.merschmeier-partner.de
Commercial Register
AG Münster, HRB 1077
UST-IDNR.
DE126118507
Supervisory Authorities
Wirtschaftsprüferkammer
Körperschaft des öffentlichen Rechts
Rauchstraße 26
10787 Berlin
Tel.: +49 (30) 72 61 61 – 0
www.wpk.de
Steuerberaterkammer Westfalen-Lippe
Körperschaft des öffentlichen Rechts
Erphostraße 43
48145 Münster
Tel.: +49 (251) 4 17 64 – 0
www.stbk-westfalen-lippe.de
Montana Board of Public Accountants
301 Southpark
PO Box 200 513
Helena, MT 59620-0513 / USA
Tel.: +1 (406) 841 – 23 77
www.mt.gov
Professional Regulations for Public Auditors
The profession of public auditors in Germany is governed by the following laws and regulations:
Public Accountant Act (Wirtschaftsprüferordnung – WPO)
Professional Statutes for Public Auditors (BS WP/vBP)
Statutes for Quality Control
Professional Indemnity Insurance Regulations for Public Auditors
For details, please refer to: www.wpk.de
Professional Regulations for Tax Consultants
Tax Consultancy Act (StBerG)
Implementing Regulation to the Tax Consultancy Act (DVStB)
Professional Code of Conduct for Tax Consultants (BOStB)
Tax Consultant Remuneration Ordinance (StBVV)
More information: www.bstbk.de
Professional Regulations for Certified Public Accountants (USA)
Available at: www.mt.gov
Design and Development
studio be GmbH & Co. KG
Bövemannstraße 1
48268 Greven
Phone: 0257 – 9 63 0
Fax: 0257 – 9 63 50
Mail: info@studio-be.de
Website: www.studio-be.de
Disclaimer
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2. References and Links
In the case of direct or indirect references to external websites (“hyperlinks”) that are outside the author’s area of responsibility, liability would only arise if the author had knowledge of the content and it was technically possible and reasonable for them to prevent use in the case of illegal content.
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5. Legal Validity of this Disclaimer
This disclaimer is to be regarded as part of the website from which this page was referred. Should parts or individual formulations of this text not, no longer, or not fully comply with the current legal situation, the content and validity of the remaining parts of the document shall remain unaffected.
Source (German version): haftungsausschluss.org