Legal notice in accordance with section 5 of the German Teleservices Act (Telemediengesetz, TMG):

Moore Rhein-Ruhr GmbH Wirtschaftsprüfungsgesellschaft

Registered office: Duisburg

Kuhlenwall 20, 47051 Duisburg, Germany
Telephone: +49 203 29506-70
Telefax: +49 203 29506-611
info@moore-rhein-ruhr.de

VAT ID No.: DE 811548057
Legal form: Gesellschaft mit beschränkter Haftung (private limited company)
Registered office: Duisburg

Registry court: Duisburg Local Court (Amtsgericht) B 4401
Quality control:
Participated in the system of quality control,
received certificate of participation according §57a WPO

The managing directors of Moore Rhein Ruhr are the persons listed below, who, with the exception of Mr. Klein and Ms. Eckhardt, are also managing partners of MGK:

• Lawyer Public Accountant Tax Advisor Dipl.-Kfm. Dr. iur. Jochen König
• Public Accountant Tax Advisor Dipl.-Finanzw. Heribert Klein
• Public Accountant Tax Advisor Dipl.-Kfm. Dr. rer. pol. Alexander Wolff
• Public Accountant Tax Advisor Dipl.-Ök. Martina Eckhardt
• Public Accountant Tax Advisor Specialist Advisor on International Tax Law Dipl.-Kffr. Carol Hasselmans
• Tax Advisor Prof. Dr. rer. pol. Axel Beranek
• Lawyer Specialist Lawyer for Commercial and Corporate Law Ralf Haberle
• Lawyer Specialist Lawyer for Commercial and Corporate Law Specialist Lawyer for Tax Law Christoph Real
• Public Accountant Tax Advisor Dipl.-Bw. (FH) Frank Honig
• Tax Advisor, Specialist Advisor on International Tax Law Dipl.-Volksw. Katharina Berger

Branch office: Potsdam

BRANDENBURGISCHE REVISIONSGESELLSCHAFT

Karl-Marx-Str. 40
14482 Potsdam, Germany

Telephone: +49 331 74 395- 0
Telefax: +49 331 74 395-19

potsdam@mgk-partner.de

Branch office: Düsseldorf

Moore Rhein-Ruhr GmbH Wirtschaftsprüfungsgesellschaft

Klever Str. 31, 40477 Düsseldorf, Germany
Telephone: +49 211 495572-95
Telefax: +49 211 495572-96
info@moore-rhein-ruhr.de

Competent supervisory authority:

Wirtschaftsprüferkammer (Chamber of Public Accountant) Berlin
Rauchstr. 26
10787 Berlin, Germany

The statutory professional titles Wirtschaftsprüfer (Public Accountant) and Wirtschaftsprüfungsgesellschaft (audit firm) were awarded in the Federal Republic of Germany.

The profession Wirtschaftsprüfer (Public Accountant) is governed in the main by the following professional regulations:

• Wirtschaftsprüferordnung (Code of Public Accountant, WPO)
• Berufssatzung für Wirtschaftsprüfer und vereidigte Buchprüfer (Professional Code of Conduct for Public Accountant and Certified Accountants)
• Satzung für Qualitätskontrolle (Quality Control Charter)
• Siegelverordnung (Regulation on Document Seals)
• Wirtschaftsprüfer-Berufshaftpflichtversicherungsordnung (Regulation on Professional Liability Insurance for Public Accountant)

The professional regulations can be accessed through the Wirtschaftsprüferkammer.

Professional liability insurance

Our professional liability insurance is provided by Markel Insurance SE, Sophienstr. 26, 80333 Munich, Germany. The territorial scope of application of the of the insurance cover includes (with some exceptions) activities in the member states of the European Union and thus complies at least with the requirements of § 54 Wirtschaftsprüferordnung (WPO) in conjunction with the Verordnung über die Berufshaftpflichtversicherung der Wirtschaftsprüfer und vereidigten Buchprüfer (WPBHV). Specifically, the territorial scope of application is as follows:

• Germany
• Other European countries, Turkey and the states on the territory of the former Soviet Union including Lithuania, Latvia and Estonia.,

Insured are liability claims

(1) which are invoked before the courts of those countries, and

(2) the violation or non-observance of the law of those countries.

• For countries not previously mentioned

(1) from business auditing activities if the order is based solely on German law,

(2) from the business assistance in tax matters, which concerns the tax law of states, which are not mentioned before, if the order is based only on German law.

In both cases, the insurance benefit shall be limited to the legally prescribed minimum sum insured.

• Worldwide for liability claims

from activities carried out abroad via branches or other advice centres, up to a maximum of the legally prescribed minimum sum insured.

Conception and text:
Dr. Alexander Wolff

Source reference for the images used:
fotolia.com
Moore Deutschland AG
Moore Global Network Limited
StockSnap.com