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Beeh & Happich GmbH

Wirtschaftsprüfungsgesellschaft
Steuerberatungsgesellschaft

Rennbahnstraße 72-74
D-60528 Frankfurt am Main

Phone: +49 (0) 69/97 65 15-0
Fax: +49 (0) 69/97 65 15-11
E-Mail: info@beeh-happich.de

Managing Directors:
WP/StB Johann Peter Klein

VAT No.: DE215955208
Registration Office: Frankfurt am Main, HRB 52433

Partners and employees of Beeh & Happich GmbH accountancy and tax consulting company hold the professional title „public accountant“ and/or „tax consultant“. These professional designations were conferred in the Federal Republic of Germany.

Competent Regulatory Authorities are

For Accountants:
Wirtschaftsprüferkammer (Chamber of Accountants), Rauchstraße 26, 10787 Berlin

For Tax Consultants:
Steuerberaterkammer Hessen (Hesse Chamber of Tax Consultants), Gutleutstraße 175, 60327 Frankfurt am Main

The regulations governing the professional conduct of accountants and tax consultants are:

• the Tax consultancy Act (Steuerberatungsgesetz ,StBerG)
• the Implementing Regulation to the Tax Consultancy Act (Durchführungsverordnung zum Steuerberatungsgesetz, DVStB)
• Code of Professional Conduct for Tax Consultants (Berufsordnung der Steuerberater, BOStB)
• Fees Regulation for Tax Consultants (Steuerberatergebührenverordnung, StBGebV)

The regulations governing the professional conduct of public accountants are:

• Act on the Professional Code of Conduct of Public Accountants (Wirtschaftsprüferordnung, WPO)
• Examination Regulations (Prüfungsordnung, PrüfO)
• Regulation on the Design of the Seal of Certified Public Accountants (Siegel-VO)
• Regulation on the Professional Liability Insurance of Public Accountants (BHV)
• Guidelines on the Professional Conduct of Public Accountants

The professional regulations can be viewed at the relevant chambers:

• Bundessteuerberaterkammer (Federal Chamber of Tax Consultants), Neue Promenade 4, 10178 Berlin
• Steuerberaterkammer Hessen (Hesse Chamber of Tax Consultants), Gutleutstraße 175, 60327 Frankfurt am Main
• Wirtschaftsprüferkammer (Chamber of Public Accountants), Rauchstraße 26, 10787 Berlin