GEHRING & PARTNER MBB
Wirtschaftsprüfer | vereidigter Buchprüfer | Steuerberater | Rechtsanwälte
GEHRING & KOLLEGEN GMBH
Gehring Heinrich, German certified public accountant and German appointed tax consultant
Grönniger Ilona, German appointed tax consultant
Hanneken Wilhelm, German certified public accountant and German appointed tax consultant
Hofmann Silke, German certified public accountant and German appointed tax consultant
Hopster Matthias, German enrolled public accountant and German appointed tax consultant
Kellersmann Christian, German certified public accountant and German appointed tax consultant
Kellersmann Benno, German certified public accountant | German appointed tax consultant and US certified public accountant
Kotten, Frank, German appointed tax consultant | Appointed specialist in international tax law
Merswolken, Timo, German certified public accountant | German appointed tax consultant
Dr. Partmann Gerd, German lawyer
Amtsgericht Hannover, PR 200734
PROFESSIONAL LIABILITY INSURANCE
Liability insurance at Gothaer Allgemeine Versicherung AG (Gothaer Allee 1, 50969 Köln), Area of application: Federal Republic of Germany and European Countries.
SUPERVISORY AUTHORITY FOR CERTIFIED PUBLIC ACCOUNTANTS
Chamber of Certified Public Accountants,
Corporation under public law
SUPERVISORY AUTHORITY FOR APPOINTED TAX CONSULTANTS
Chamber of Tax Consultants Lower Saxony
Corporation under public law
SUPERVISORY AUTHORITY FOR LAWYERS
Bar association Oldenburg
All legal job titles have been conferred in the Federal Republic of Germany. Exception: Wirtschaftsprüfer und Steuerberater Benno Kellersmann, CPA (Certified Public Accountant), License No. CPA022656, State of Georgia, Brian P. Kemp, Secretary of State, Georgia State Board of Accountancy, 237 Coliseum Drive, Macon, GA 31217-3858, www.sos.state.ga.us/plb, www.cpaverify.org
PROFESSIONAL RULES AND REGULATIONS
For Certified Public Accountants
- Wirtschaftsprüferordnung (WPO)
- Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer (BS WP/vBP)
- Satzung für Qualitätskontrolle
- Wirtschaftsprüfer-Berufshaftpflichtversicherungsverordnung (WPBHV)
The rules and regulations can be viewed at the Chamber of certified public accountants www.wpk.de.
For Appointed Tax Consultants
- Steuerberatergesetz (StBerG)
- Durchführungsverordnung zum Steuerberatergesetz (DVStB)
- Berufsordnug der Stueerberaterkammer (BOStB)
- Steuerberatergebührenverordnung (StBGebV)
- Steuerberatervergütungsverordnung (StBVV)
The rules and regulations can be viewed at the Federal Chamber of Tax Consultants www.bstbk.de.
- Bundesrechtsanwaltsordnung (BRAO)
- Berufsordnung (BORA)
- Fachanwaltsordnung (FAO)
- Rechtsanwaltsvergütungsgesetz (RVG)
- Gesetz über die Tätigkeit europäischer Rechtsanwälte in Deutschland (EuRAG)
- Berufsregeln der Rechtsanwälte der Europäischen Union (CCBE Berufsregeln)
The rules and regulations can be viewed at the federal bar association.
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