Legal
Information required in accordance with § 5 of the Telemedia Act (Telemediengesetz; TMG) and § 2 of the Service Information Ordinance (Dienstleistungsinformationsverordnung; DL-InfoV)
MOORE STEPHENS Germany AG Wirtschaftspruefungsgesellschaft
Management Board
- Bernd Lenzen, Independent Auditor/Public Accountant (Chairman)
- Dirk-Ralf Gloger, Independent Auditor/Public Accountant
- Carol Haßelmans, Independent Auditor/Public Accountant
- Katrin Schoenian, Independent Auditor/Public Accountant
- Dr. Alexander Wuensche, Independent Auditor/Public Accountant
- Prof. Dr. Brigitte Zuern, Independent Auditor/Public Accountant
Supervisory Board
- Michael Peters, Independent Auditor/Public Accountant (Chairman)
- Andrea Merschkötter, Independent Auditor/Public Accountant
- Rolf Rademacher, Independent Auditor/Public Accountant
Company's registered office
Rankestrasse 21
10789 Berlin
Phone: +49 211 30125 253 (= Alliance Management, based in Duesseldorf)
E-mail: info@moorestephens.de
Internet: http://www.moorestephens.de
Commercial register
Local Court of Charlottenburg, Commercial Register No. B 78179
Professional oversight body
Wirtschaftsprueferkammer KoeR
Rauchstrasse 26
10787 Berlin
http://www.wpk.de
VAT ID No.
DE212375044
Professional titles
The company's legal professional title is Wirtschaftspruefungsgesellschaft (independent auditing company) or Wirtschaftspruefer (independent auditors) for the professionals active in the company. The company's professional title has been recognized and the professionals admitted to practice in the Federal Republic of Germany. The independent auditing company and its professionals belong to the Berlin Chamber of Independent Auditors, Rauchstrasse 26, 10787 Berlin.
Independent auditors
Professional rules for independent auditors:
- Independent Auditors Code (Wirtschaftsprueferordnung; WPO)
- Professional Bylaws for Independent and Public Auditors (Berufssatzung fuer Wirtschaftspruefer / vereidigte Buchpruefer; BS WP/vBP)
- Quality Control Bylaws
- Ordinance on the Use of Seals (Siegelverordnung; Siegel-VO)
- Ordinance on Professional Liability Insurance for Independent Auditors (Wirtschaftspruefer-Berufshaftpflichtversicherungsverordnung; WPBHV)
- Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 (Statutory Audit Directive). These regulations are available at the website of the Chamber of Independent Auditors (Wirtschaftsprueferkammer) under the tab "Rechtsvorschriften".
Public accountants
Professional rules for public accountants:
- Tax Consultancy Act (Steuerberatungsgesetz; StBGebV)
- Implementing Ordinance to the Tax Consultancy Act (Durchfuehrungsverordnungen zum Steuerberatungsgesetz; DVStB)
- Professional Code for Public Accountants (Berufsordnung; BOStB)
- Schedule of Fees for Public Accountants (Steuerbeartergebuehrenverordnung; StBGebV)
- Code for Specialized Advisors (Fachberaterordnung)
These regulations are available at the website of the Federal Chamber of Public Accountants (Bundessteuerberaterkammer) under the tabs "Themen" / "Berufsrecht".
Liability insurance
MOORE STEPHENS Germany AG maintains the professional liability insurance required in accordance with § 54 of the Independent Auditors Code (WPO) with the Society of Insurers of Auditors and Fiduciaries (Versicherergemeinschaft fuer das wirtschaftliche Pruefungs- and Treuhandwesen), Dotzheimer Str. 23, 65185 Wiesbaden. The geographical scope of the insurance coverage encompasses services at least in the member states of the European Union and at minimum satisfies the requirements in § 54 of the Independent Auditors Code in connection with the Ordinance on Professional Liability Insurance for Independent Auditors and Public Auditors (WPBHV).
