Legal notice

This is the joint website of the following companies:

Westerfelhaus und Partner mbB Wirtschaftsprüfer Steuerberater Rechtsanwalt
Werner-Bock-Strasse 23
33602 Bielefeld
Tel. +49 521 96469-0
Fax +49 521 96469-50
info@wp-westerfelhaus.de

Westerfelhaus Audit GmbH Wirtschaftsprüfungsgesellschaft
Werner-Bock-Strasse 23
33602 Bielefeld
Tel. +49 521 96469-0
Fax +49 521 96469-50
info@wp-westerfelhaus.de

Responsible within the meaning of section 55 (2) of the State Broadcasting Treaty (RStV):
Dipl.-Kfm. Michael Rogalski – WP/StB
Werner-Bock-Strasse 23
33602 Bielefeld

A)
The following details relate to Westerfelhaus und Partner mbB Wirtschaftsprüfer Steuerberater Rechtsanwalt :

The partners authorised to represent the firm are:
Dipl.-Betrw. Gerd Sundermann – WP/StB
Dipl.-Kfm. Bernd Jelen – WP/StB
Dipl.-Kfm. Michael Rogalski – WP/StB
Dr. jur. Marcus Eggert RA/StB/FAStR

Registered office and commercial register
Westerfelhaus und Partner mbB Wirtschaftsprüfer Steuerberater Rechtsanwalt is based in Bielefeld and is registered under PR 3559 of Essen Local Court (Amtsgericht) .

VAT ID No. pursuant to section 27 a of the German Turnover Tax Law (UStG):
DE124071812

Authorisation and competent professional associations
The partners of Westerfelhaus und Partner mbB Wirtschaftsprüfer Steuerberater Rechtsanwalt specified in this legal notice are registered in the Federal Republic of Germany as certified auditors and/or tax consultants and/or lawyers (the details are set out above) and consequently belong to the following competent chamber of auditors and/or chamber of tax consultants and/or chamber of lawyers. The same applies to the salaried employees specified under Staff; their details are shown on the reference page.

Chamber of Auditors (Wirtschaftsprüferkammer), Rauchstrasse 26, 10787 Berlin
Westfalen-Lippe Chamber of Tax Consultants (Steuerberaterkammer), Erphostrasse 43, 48145 Münster
Hamm Chamber of Lawyers (Rechtsanwaltskammer), Ostenallee 18, 59063 Hamm

Professional regulations for certified auditors:

  • German Auditors’ Ordinance (WPO)
  • Professional Code of Conduct for Auditors/ Certified Accountants (BS WP/vBP)
  • Quality Control Charter
  • Regulation on Document Seals
  • Regulation on Accountants’ Professional Liability Insurance (WPBHV)

The professional regulations can be viewed on the website of the Chamber of Auditors (www.wpk.de).

Professional regulations for tax consultants:

  • Tax Consultancy Act (StBerG)
  • Regulation for the Implementation of the Tax Advisory Act(DVStB)
  • Rules of Professional Practice (BOStB)
  • Tax Consultants’ Fees Regulation (StBGebV)

The professional regulations can be viewed on the website of the Federal Chamber of Tax Consultants (www.bstbk.de).

Professional regulations for lawyers:

  • Federal Lawyers’ Act (BORA)
  • Federal Lawyers’ Act (BRAO)
  • Specialist Lawyers’ Regulations (FAO)
  • Law on the Remuneration of Lawyers (RVG)
  • Code of Conduct for Lawyers in the European Community (CCBE)
  • Law on the Activity of European Lawyers in Germany (EuRAG)

The professional regulations can be viewed on the website of the Federal Chamber of Lawyers (www.brak.de).

The Standard Terms of Contract for German Public Auditors and Auditing Firms in the version published by the German Institute of Auditors (IDW) apply to all work undertaken (status: 1 January 2017).

German law applies. The place of jurisdiction is Bielefeld.

Professional liability
For our professional activities the relevant occupational liability insurance prescribed by law has been taken out with

Zürich Insurance plc
Niederlassung für Deutschland
Solmstrasse 27 – 37
60486 Frankfurt a.M.

The geographical scope of the insurance cover encompasses services worldwide and satisfies the requirements of the following, at the least:

  • § 8 a Abs. 4 Partnership Act (Partnerschaftsgesellschaftsgesetz) (PartGG),
  • §§ 51, 51a Federal Lawyers’ Act (BRAO),
  • § 67 Tax Consultancy Act (StBerG), §§ 51 et seq. of the Regulation on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Advisory Companies (DVStB),
  • § 54 Auditors Act (WPO) in conjunction with the Regulation on the Professional Indemnity Insurance of Auditors and Certified Chartered Accountants (WPBHV).

Disclaimer:
Westerfelhaus und Partner mbB Wirtschaftsprüfer Steuerberater Rechtsanwalt has compiled and checked the content of the website with great care. Nevertheless, any responsibility, liability or guarantee for correctness, up-to-dateness or completeness must be excluded. This also applies to all links placed within the website. Westerfelhaus und Partner mbB Wirtschaftsprüfer Steuerberater Rechtsanwalt has no control over the current or future design or content of the linked pages. Westerfelhaus und Partner mbB Wirtschaftsprüfer Steuerberater Rechtsanwalt therefore distances itself expressly from any content on the linked pages that is illegal or offends common decency. Liability for illegal, inaccurate or incomplete contents, and particularly for any loss or damage resulting from utilisation or non-utilisation of information presented via the link, rests solely with the provider of the website referred to, and not with Westerfelhaus und Partner mbB Wirtschaftsprüfer Steuerberater Rechtsanwalt, which merely refers to the publication in question with a link.

B)
The following details relate to Westerfelhaus Audit GmbH Wirtschaftsprüfungsgesellschaft:

Managing Directors authorised to represent the company are:
Dipl.-Betrw. Gerd Sundermann – WP/StB
Dipl.-Kfm. Bernd Jelen – WP/StB
Dipl.-Kfm. Michael Rogalski – WP/StB
Dr. jur. Marcus Eggert RA/StB/FAStR

Registered office and commercial register
Westerfelhaus Audit GmbH Wirtschaftsprüfungsgesellschaft is based in Bielefeld and is registered with the commercial register of Bielefeld Local Court (Amtsgericht) under HRB 32911.

VAT ID No. pursuant to § 27 a UStG:
DE124013016

Authorisation and competent professional organisations:
Westerfelhaus Audit GmbH Wirtschaftsprüfungsgesellschaft is registered in the Federal Republic of Germany as an auditing company.

Certification:
Auditors for quality control (§ 57a (3) WPO), certified by the German Chamber of Auditors on 8 November 2010.

The following professional association serves as a regulatory body:
German Chamber of Auditors (Wirtschaftsprüferkammer), Rauchstrasse 26, 10787 Berlin

Professional regulations:
The auditing company is essentially subject to the following professional regulations:

  • German Auditors’ Ordinance (WPO)
  • Professional Code of Conduct for Auditors/ Certified Accountants (BS WP/vBP)
  • Quality Control Charter
  • Regulation on Document Seals
  • Regulation on Accountants’ Professional Liability Insurance (WPBHV)

The professional regulations can be viewed on the website of the Chamber of Auditors (www.wpk.de).

The Standard Terms of Contract for German Public Auditors and Auditing Firms in the version published by the German Institute of Auditors (IDW) apply to all work undertaken (status: 1 January 2017).

German law applies. The place of jurisdiction is Bielefeld.

Professional liability
For our professional activities the relevant occupational liability insurance prescribed by law has been taken out with

Zürich Insurance plc
Niederlassung für Deutschland
Solmstrasse 27 – 37
60486 Frankfurt a.M.

The geographical scope of the insurance cover encompasses services worldwide and, at the least, satisfies the requirements of § 54 Auditors Act (WPO) in conjunction with the Regulation on the Professional Indemnity Insurance of Auditors and Certified Chartered Accountants (WPBHV).

Disclaimer:
Westerfelhaus Audit GmbH Wirtschaftsprüfungsgesellschaft has compiled and checked the content of the website with great care. Nevertheless, any responsibility, liability or guarantee for correctness, up-to-dateness or completeness must be excluded. This also applies to all links placed within the website. Westerfelhaus Audit GmbH Wirtschaftsprüfungsgesellschaft has no control over the current or future design or content of the linked pages. Westerfelhaus Audit GmbH Wirtschaftsprüfungsgesellschaft therefore distances itself expressly from any content on the linked pages that is illegal or offends common decency. Liability for illegal, inaccurate or incomplete contents, and particularly for any loss or damage resulting from utilisation or non-utilisation of information presented via the link, rests solely with the provider of the website referred to, and not with Westerfelhaus Audit GmbH Wirtschaftsprüfungsgesellschaft, which merely refers to the publication in question with a link.

Concept and design:

www.beierarbeit.de

Programming:
www.studio-zukunft.de