The following professional regulations apply:
- German Public Accountant’s Act (WPO)
- Professional Code of Conduct for Certified Public Accountants/Sworn Auditors (BS WP/vBP)
- Auditors' Professional Liability Insurance Regulations
Information on these regulations is available on the German Chamber of Public Accountants’ website: www.wpk.de
Professional liability insurance
VSW – Die Versicherergemeinschaft für Steuerberater und Wirtschaftsprüfer
Dotzheimer Straße 23, 65185 Wiesbaden, Germany
Territorial scope
The territorial scope of the insurance coverage includes services at least in the European member states and complies at least with the requirements pursuant to
- Art. 67 German Tax Consultancy Act (Steuerberatungsgesetz; StBerG), Art. 51 et seq. German Ordinance on the Implementation of the Provisions for Tax Advisors, Tax Agents and Tax Consulting Firms (Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften; DVStB),
- Art. 54 German Code of Professional Conduct for Public Accountants (Wirtschaftsprüferordnung; WPO) in conjunction with the Ordinance on Professional Liability Insurance for Auditors and Certified Public Accountants (Verordnung über die Berufshaftpflichtversicherung der Wirtschaftsprüfer und vereidigten Buchprüfer; WPBHV).
Information pursuant to §§ 36, 37 German Consumer Dispute Resolution Act
Baker Tilly Holding GmbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft is not willing or obliged to participate in dispute resolution proceedings before a consumer arbitration board pursuant to Art. 2 of the German Consumer Dispute Resolution Act.
Online dispute resolution platform pursuant to Art. 14 (1) of the ODR Regulation
The EU Commission has set up an internet platform for the online resolution of disputes ("ODR platform") between traders and consumers. The ODR platform is available at https://ec.europa.eu/consumers/odr/.