Disclosure pursuant to section 5 Telemediengesetz (TMG) [German Telemedia Act] and to sections 2 and 3 Dienstleistungs-Informationspflichten-Verordnung (DL-InfoV)[German by-law on information duties] and Section 18 para 2 Medienstaatsvertrag (MStV)[Interstate Agreement on Media]

Address
Fidacta Treuhand GmbH Wirtschaftsprüfungsgesellschaft
Barenkrug 13, 22159 Hamburg
✆ +49 (0) 431 59076 03
F1PO@fidacta.de

Directors
Prof. Dr. Martin Klem (Wirtschaftsprüfer, Steuerberater,
                                  Chartered Certified Accountant)
Simone Hehmeyer (Wirtschaftsprüferin, Steuerberaterin)

Legal form
Gesellschaft mit beschränkter Haftung [limited company]
Sitz: Hamburg
Handelsregister: Amtsgericht Hamburg HRB 189713
VAT-ID: DE257392132

When this website or other publications state the term "Fidacta", this term refers to Fidacta Treuhand GmbH Wirtschaftsprüfungsgesellschaft.

Regulator/supervisory authority
Wirtschaftsprüferkammer [German Chamber of Registered Auditors]
Körperschaft des öffentlichen Rechts
Hauptgeschäftsstelle [main office] Berlin
Rauchstraße 26
10787 Berlin
Germany

The legal terms Wirtschaftsprüfer [Registered Auditor], Steuerberater [Registered Tax Advisor] und Wirtschaftsprüfungsgesellschaft [Registered Audit Firm] have been awarded in the Bundesrepublik Deutschland [Federal Republic of Germany], the legal term Chartered Certified Accountant in the United Kingdom.

Professional regulations

• Wirtschaftsprüferordnung (WPO) [Registered Auditors Act]
• Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer (BS WP/vBP)
  [by-law on registered auditors/sworn auditors]
• Satzung für Qualitätskontrolle [by-law on quality assurance]
• Siegelverordnung (SiegelVO) [by-law on seals]
• Wirtschaftsprüfer-Berufshaftpflichtversicherungsordnung (WPBHV)
  [by-law on mandatory liability insurance for registered auditors]

The latest version of the professional regulations can be found (in German language only) at the Wirtschaftsprüferkammer´s website www.wpk.de/rechtsvorschriften/ .

Professional liability insurance

The professional liability insurance required by Sec. 54 WPO is provided by Markel Insurance SE, Sophienstraße 26, 80333 Munich/Germany. The scope of this insurance cover comprises a worldwide cover and satifies at least the requirements of Sec 54 Wirtschaftsprüferordnung (WPO) [Registered Auditors Act] together with the Verordnung über die Berufshaftpflichtversicherung der Wirtschaftsprüfer und vereidigten Buchprüfer (WPBHV) [by-law on mandatory liability insurance for registered auditors and sworn auditors].

Out of court dispute resolution

The European Commission provides a platform for online dispute resolution at www.ec.europa.eu/consumers/odr/. There is no requirement and no intention to participate in dispute resolution proceedings before a Verbraucherschlichtungsstelle [Consumer Arbitration Board].

Responsible person according to Sec 18 para 2 MStV

WP/StB Simone Hehmeyer
Fidacta Treuhand GmbH
Wirtschaftsprüfungsgesellschaft
Barenkrug 13
22159 Hamburg

Liability and limitations
The information contained in Fidacta`s website has been checked. Regardless of that, Fidacta makes no warranties concerning completeness and accuracy and up-to-dateness of this information.

Fidacta is responsible for its own content of these sites according to the general principles of law. However, there is no liability arising from any content before Fidacta becomes aware of an actual breach of law. When such a breach of law becomes known, Fidacta will remove immediately that content concerned.

The website of Fidacta contains links to external websites of third parties. Fidacta has no control over the content of these websites linked to. Consequently, Fidacta cannot assume any liability for such content. The provider or operator of such sites is solely responsible for the content of the websites linked to. At the point in time when the link was made, the content of the websites linked to had been checked for possible breaches of law. Non-compliant content was not detected at the point in time the link was made. However, without a specific indication of a breach of law, a continuous check of the websites linked to is not reasonable. When a breach of law becomes known, Fidacta will remove immediately the links concerned.

Copy right

All content generated and all work done by the site´s operator and contained within these sites are subject to German copyright laws and regulations. Copying, editing, reproducing, distributing and any other use outside the scope of copyright laws and regulations require the written consent by the respective author or originator. Downloads and copies of this site are only permitted for private, non-commercial use.

If content of this site has not been generated by the operator, any copyright of third parties is honoured. In particular, any content of third parties has been identified. However, if you become aware of a copyright breach, please inform us. When a breach of law becomes known, we will remove immediately such content.

This legal notice also applies to our XING presence.