Legal Notice

Information according to § 5 TMG:

Christian Farin
Dieselstraße 2
63165 Mühlheim am Main

Contact:

Phone: 06108-9958235
E-Mail: christian.farin@wp-farin.de

Sales tax identification number according to § 27 a of the Value Added Tax Act:

DE 329 118 488

Information on professional practice

Activity as an auditor

The practice owner is registered as an auditor (WP) in the Federal Republic of Germany with the register no. 122338000 admitted and a member of the Chamber of Public Accountants responsible for the whole of Germany, which can be reached at the following address:

Chamber of Public Auditors’ Corporation
Rauchstraße 26
10787 Berlin

The Chamber of Public Accountants is the central body for the professional supervision of auditors.

The following professional regulations apply to auditors in addition to the generally applicable laws:

  • Auditors’ Regulations (WPO)
  • Professional Statutes for Auditors/Sworn Accountants (BS WP/vBP)
  • Auditor Professional Liability Insurance Ordinance (WPBHV)
  • Ordinance on Professional Indemnity Insurance for Auditors and Sworn Accountants (WPBHV)
  • Quality Control Statutes
  • Code of Conduct for Professionals
  • Rules of Procedure for Special Investigations Independent of Events
  • Auditors’ Examination Ordinance (WiPrPrüfV)
  • Auditing Examination Accreditation Ordinance (WPAnrV)
  • Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 (Statutory Audit Directive)
  • Recommendation of the EU Commission of 6 May 2008 on external quality assurance for statutory auditors and audit firms auditing public-interest entities
  • Recommendation of the EU Commission of 5 June 2008 on the limitation of the civil liability of statutory auditors and audit firms

All legal provisions are available in the current version on the website of the Chamber of Public Accountants at the following link: http://wpk.de/rechtsvorschriften

Work as a tax consultant

The practice owner is also licensed as a tax consultant in the Federal Republic of Germany and is a member of the Chamber of Tax Advisors Hesse, which can be reached at the following address:

Chamber of Tax Advisors Hesse
Bleichstraße 1
60313 Frankfurt am Main

The Chamber of Tax Advisors is the central body for the professional supervision of tax consultants.

The following professional regulations apply to tax advisors in addition to the generally applicable laws:

  • Tax Advisory Act (StBerG)
  • Ordinance on the Implementation of the Regulations on Tax Advisors, Tax Agents and Tax Advisory Firms (DVStB)
  • Tax Advisor Remuneration Ordinance (StBVV)• Professional Code of the Federal Chamber of Tax Advisors (BOStB)

You can find these professional regulations on the linked website of the Federal Chamber of Tax Advisors under https://www.bstbk.de/de/themen/berufsrecht/

Liability insurance

Professional liability insurance is provided by

VSW – The Insurers’ Association for Tax Advisors and Auditors
Dotzheimer Str. 23
65185 Wiesbaden

The geographical scope of the insurance cover includes activities in the member states of the European Union and meets at least the requirements of Section 54 of the German Auditors’ Act (WPO) in conjunction with the Ordinance on Professional Liability Insurance for Auditors and Sworn Accountants (WPBHV).

Liability for content:

All content on our website has been created with the greatest care and to the best of our ability. However, we cannot assume any liability for the accuracy, completeness and up-to-dateness of the content. As a service provider, we are responsible for our own content on these pages in accordance with § 7 para. 1 TMG in accordance with general laws. However, according to §§ 8 to 10 TMG, we as a service provider are not obliged to monitor transmitted or stored third-party information or to investigate circumstances that indicate illegal activity. Obligations to remove or block the use of information under general laws remain unaffected by this.

However, liability in this regard is only possible from the time a specific infringement of the law becomes known. Upon becoming aware of the above-mentioned violations, we will remove this content immediately.

Limitation of liability for external links:

Our website contains links to external websites of third parties. We have no influence on the content of these directly or indirectly linked websites. Therefore, we cannot guarantee the accuracy of the content of the “external links”. The respective providers or operators of the pages are responsible for the content of the external links.

The external links were checked for possible legal violations at the time the link was set and were free of illegal content at the time the link was created. A constant review of the content of the external links is not possible without concrete indications of a violation of the law. In the case of direct or indirect links to the websites of third parties that are outside our area of responsibility, a liability obligation would only exist if we become aware of the content and it would be technically possible and reasonable for us to prevent the use in the event of illegal content.

This disclaimer also applies within the company’s own website ” www.wp-farin.de” links and references from questioners, blog entries. For illegal, incorrect or incomplete content and in particular for damage resulting from the use or non-use of information presented in this way, only the service provider of the page to which reference was made is liable, not the person who merely refers to the respective publication via links. 

If we become aware of any violations of the law, we will remove the external links immediately.

Copyright

The content and works published on our website are subject to German copyright law ( http://www.gesetze-im-internet.de/bundesrecht/urhg/gesamt.pdf ). The reproduction, editing, distribution and any kind of exploitation of the intellectual property in the non-material and material view of the author outside the limits of copyright law require the prior written consent of the respective author within the meaning of the Copyright Act ( http://www.gesetze-im-internet.de/bundesrecht/urhg/gesamt.pdf  ). Downloads and copies of this site are only permitted for private and non-commercial use. If the content on our website has not been created by us, the copyrights of third parties must be observed. The content of third parties will be identified as such. If you nevertheless become aware of a copyright infringement, we ask you to notify us accordingly. If we become aware of any infringements, we will remove such content immediately. 

Information in accordance with the ODR Regulation and the Consumer Dispute Resolution Act

There is no obligation for the law firm WP StB Farin to participate in dispute resolution proceedings before a consumer arbitration board. Participation in this procedure is also not sought if no obligation arises in the future.

The online dispute resolution in accordance with Art. 14 para. 1 ODR Regulation can be reached via the following link: http://ec.europa.eu/consumers/odr/


Image sources

Aerial view of Frankfurt am Main Home page by Steven Wei on Unsplash
Aerial view of Frankfurt am Main Law firm mission statement by Igor Flek on Unsplash
Man writing on paper by Scott Graham on Unsplash

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