Our activities are subject to legal and professional rules and regulations, which are outlined below:
1. Supervisory Authorities
1.1. Bar association:
1.2. Chamber of Tax Advisors:
Nederlinger Straße 9
1.3. Chamber of Public Accountants:
2. Rules of Professional Conduct
2.1. Attorneys are subject to the following professional regulations:
Professional Rules for Attorneys
Specialist Attorney Regulations
The Federal Fees Schedule for Lawyers
Legal Counsel Fees Regulations
Code of Conduct for Lawyers in the European Community
2.2. Tax consultants are subject to the following professional regulations:
Tax Consultancy Act
Implementing Provisions of the Tax Consultancy Act
Statutes of the Association of Tax Consultants
Tax Consultants’ Fees Schedule
2.3. Auditors/certified auditors are subject to the following professional regulations:
Public Accountants Act
Occupational Statutes for Auditors
Occupational Statutes for Certified Auditors
Statutes for Quality Control
Professional Liability Insurance Regulations
3. Resources for Professional Law
References of professional regulations and further information are available at:
3.1. Bar Association: http://www.brak.de/
3.2. Chamber of Tax Advisors: http://www.stbk-muc.de/
3.3. Chamber of Public Accountants: http://www.wpk.de/
4. More Information Regarding DL-INFOV
4.1. Responsible pecuniary loss/third-party indemnity insurance
Professional liability insurance is available at:
HDI-Gerling Firmen und Privat Vers. AG
The geographical scope of the insurance covers activities in member countries of the European Union and thus satisfies the minimum requirements of § 51 BRAO, § 67 StBerG, §§ 51 ff. DVStB, and § 54 WPO iVm. der WPBHV.
4.2. Out of court settlements
In disputes between lawyers and their clients, it is possible to resolve disputes extra-judicially at the bar association of Munich (§ 73 II No. 3, § 73 V BRAO) or at the conciliation board of the bar association (§191 f BRAO) (http://www.brak.de/, email@example.com) upon request.
In disputes between tax advisors and their clients, it is possible to settle out of court at the Munich Chamber of Tax (§ 76 II Nr. 3 StBerG) upon request.
In disputes between auditors and their clients, it is possible to settle out of court at the Chamber of Public Accountants of Berlin (§ 57 II Nr. 3 WPO) upon request.
5 Note on the Activities
Auditing is carried out exclusively by LM AUDIT & TAX GmbH. Legal advice and the management of court cases is provided exclusively by the firm LM Leinauer MÜLLER & PARTNER.