TAX CONSULTING ACCOUNTING

1. Name, Address
Jörg Hammen
Brechhofer Str. 22
56316 Raubach, Germany

2. Telephone fax, e-mail
Phone: 02684 / 9768686
Fax: 02684 /  9768689
E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

3. Competent Chambers
Competent Tax Counseller Chamber:
in Germany, Rhineland-Palatinate:  Steuerberaterkammer Rheinland-Pfalz, Postfach 3749, 55027 Mainz, Germany

Competent Chamber of Public Accountants:
Wirtschaftsprüferkammer, Rauchstraße 26, 10787 Berlin, Germany

Competent Board of Accountancy:
North Dakota State Board of Accountancy, 2701 S Columbia Rd #D
Grand Forks, ND 58201 - 6029, USA

4. Legal job title:
Public Accountant
Tax Counsellor
Certified Public Accountant

5. (1) Information on professional regulations

a) The profession of a public accountant is basically subject to the following professional rules and regulations:
aa) §§ 316 - 324 HGB (German Commercial Code)
bb) German Public Accountant Act (Wirtschaftsprüferordnung)
cc) Professional Charter for Public Accountants (Berufssatzung für Wirtschaftsprüfer)
dd) Charter for Quality Assurance (Satzung für Qualitätskontrolle)
ee) IDW Standards (IDW: Institut der Wirtschaftsprüfer in Deutschland e.V. - Institute of Public Auditors in Germany, Incorporated Association)
ff) Opinions and statements of the Chamber of Public Accountants
gg) Seal Ordinance (Siegelverordnung)
hh) Professional Indemnity Insurance Ordinance for Public Accountants (Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung)

a) The profession of the Tax Counsellor is basically subject to the following professional rules and regulations:
aa) German Tax Advisor's Act (Steuerberatungsgesetz - StBerG)
bb) Implementing Ordinance to the STBerG (Durchführungsverordnung zum Steuerberatungsgesetz)
cc) Professional Bylaws of the German Chamber of Tax Counsellors (Berufsordnung für Steuerberater - BOStB)
dd) German Tax Counsellor Fee Ordinance (Steuerberatergebührenverordnung - StBGebV)

a) The profession of the Certified Public Accountant is basically subject to the following professional rules and regulations:
Information on these rules and regulations can be found on the internet homepage under http: // www.nd.gov/ndsba

5. (2) Note: The professional rules and regulations according to 5 (1) are available as follows
for 5 (1) a) at the competent Chamber of Public Accountants: Wirtschaftsprüferkammer, Rauchstraße 26, 10787 Berlin, Germany
for 5 (1) b) at the competent Tax Counsel Chamber: Steuerberaterkammer Rheinland-Pfalz, Hölderlinstraße 8, 55131 Mainz, Germany

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Disclaimer
All information provided in this website is of general nature, and does not constitute any management, legal or fiscal advice. It cannot and, especially, should not replace qualified and individual advice. Please contact me directly should you need more detailed information.
The information was collected and gathered with due care.  Nonetheless, I do not assume liability – irrespective of the legal ground in whatever form – for the correctness, the up-to-datedness and completeness. I reserve the right to change or to update information contained in this website at any time whatsoever.
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Content Responsibility
Jörg Hammen

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