Legal notice
Address:
WestAudit AG
Fürstenwinkel 5
32549 Bad Oeynhausen / Germany
Represented by the Executive Board of Directors:
Auditor/Tax Consultant Wilhelm Bollmann
Auditor/Tax Consultant Heinz Dieter Brockmeier (Dipl.-Kfm.)
[German university degree in business administration]
Auditor/Tax Consultant Carsten Meyer (Dipl.-Kfm.)
[German university degree in business administration]
Auditor/Tax Consultant Joachim Möbius (Dipl.-Kfm.)
[German university degree in business administration]
Auditor/Tax Consultant Gerhard Spielmann (Dipl.-Kfm.)
[German university degree in business administration]
Auditor/Tax Consultant Herbert Wilkening
Register court:
Amtsgericht Bad Oeynhausen /Germany
Commercial Registry Office:
HRB No. 3231
Statements according to TMG and DL-InfoV
Appropriate authority: Wirtschaftsprüferkammer KöR, Rauchstr. 26, 10787 Berlin / Germany
Westaudit AG, Fürstenwinkel 5, 32549 Bad Oeynhausen / Germany
Telephone: +49(0)5731 74489-30,
Fax: +49(0)5731 74489-45,
e-mail: info(at)westaudit(dot)de
Regulatory government agencies: Auditor Chamber (www.wpk.de), Tax Consultant Chamber Westfalen-Lippe (www.stbk-westfalen-lippe.de) and Attorney Chamber for the Upper State Court District Hamm (www.rak-hamm.de)
The statutory professional designation "Auditor", "Tax Consultant" and "Attorney" were assigned in the Federal Republic of Germany (State of Nordrhein-Westfalen).
The professional title of Auditor is substantially subject to the following designated occupation regulations:
1. Auditor Regulation (WPO),
2. Professional Bylaws for Auditors (BS WP/vBP),
3. Bylaws for Quality Control,
4. Seal Directives,
5. Chartered Accountant Professional Liability Insurance Directives
The professional title of Tax Consultant is essentially subject to the following occupational laws regulations: Tax Counseling Law (StBG), Execution Ordinance to the StBerG (DVStB), Professional Code of Tax Consultant (BOStB) and Tax Consultant Fee Ordinance (StBGebV). The occupational laws regulations can be found on the Homepage of the Federal Tax Consultant Chamber (www.bstbk.de).
The professional title of the Attorneys-at-law is essentially subject to the following occupational laws regulations: Federal Attorneys Regulations (BRAO), Professional Code (BORA) and Federal Schedule of Fees for Attorneys-at-law (BRAGO). The occupational laws regulation can be found on the Homepage of the Federal Attorney Chamber (www.brak.de).
1. Contents of online offerings
The author makes no guarantee of the timeliness, correctness, completeness or quality of the information made available here. Liability claims against the author, which refer to damages of a material or immaterial nature which might be incurred by the employment or non-employment of the provided information or caused by the employment of defective and incomplete information, are fundamentally excluded, provided that on the part of the author no provable intentional or gross negligence exists.
All offerings are non-binding and without obligation. The author explicitly reserves the right to modify, supplement, delete or withdraw from publication temporarily or permanently parts of the pages or the complete proposal without any special announcement.
2. References and Links
For direct or indirect references to remote Web pages (for hyperlinks that lie outside of the area of responsibility of the author), a liability obligation would exclusively come into effect in the case where the author had knowledge of the contents and it was technicality possible and reasonable for him to prevent usage in case of illegal contents.
The author expounds herewith explicitly, that at the moment of link creation, no illegal contents were identifiable on the linked pages. The author has no influence on the current and future content or the authorship of the linked/referenced pages. Therefore he dissociates himself herewith explicitly from all contents of all linked/referenced pages which have been modified after linking. This statement is valid for all links and references created within the proprietary Internet site as well as for foreign entries in visitor's books, discussion forums and mailing lists established by the author. For illegal, offending or incomplete contents and especially for damages caused by the use or non-use of such information, the liability lies with the author of such pages that were referred to, not the one who merely refers over links to the respective publication.
3. Author and copyright law
The author endeavors to indicate the copyright of the graphics, audio documents, video sequences and texts used in all publications, and designate the graphics, audio documents, video sequences and texts created by himself, or make reference to the license-free graphics, audio documents, video sequences and texts.
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The copyright for published texts created by the author himself remains with the author of the pages alone. The reproduction or utilization of such graphics, audio documents, video sequences and texts in other electronic or printed publications is not allowed without explicit permission from the author.
4. Data protection
To the extent that there is the possibility of entering personal or business data (e-mail addresses, names, addresses) within the Internet site, the release of this data on the part of the user takes place on an explicitly voluntary basis. The utilization and settlement of all services offered is permitted – to the extent technically possible and reasonable – also without explicit specification of such data or specifying anonymous data or under pseudonyms. It is not permitted to make use of published contact data, such as particulars of the Imprint or comparable data such as postal addresses, telephone and fax numbers as well as e-mail addresses by third parties for sending information that is not explicitly demanded. Legal steps against the mailers of so-called spam mail in violation of this ban are explicitly reserved.
5. Validity of this exemption from liability
This exemption from liability is to be considered part of the Internet sites that are referred to from this site. Should parts or individual wordings of this text not, or no longer, completely conform to the valid legal status, this does not affect the remaining parts of the document, which remain intact as to their contents and their validity.