Auditing Company.


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MOORE STEPHENS Frankfurt AG Wirtschaftspruefungsgesellschaft

Management Board

  • Prof. Dr. Thomas Olbrich (head of board), Independent Auditor/Public Accountant
  • Alexander Heide Independent Auditor/Public Accountant
  • Dr. Andreas Striegel Attorney at Law (New York)/Independent Auditor/Public Accountant

    Supervisory Board

    • Thomas Werner, Public Accountant

    Company's registered office

    Börsenstraße 2-4
    60313 Frankfurt am Main
    Phone: +49 561 7000 2 - 0

    Commercial register

    Local Court of Frankfurt am Main, Commercial Register No. B 58587

    Professional oversight body

    Wirtschaftsprueferkammer KoeR
    Rauchstrasse 26
    10787 Berlin

    VAT ID No.


    Professional titles

    The company's legal professional title is Wirtschaftspruefungsgesellschaft (independent auditing company) or Wirtschaftspruefer (independent auditors) for the professionals active in the company. The company's professional title has been recognized and the professionals admitted to practice in the Federal Republic of Germany. The independent auditing company and its professionals belong to the Berlin Chamber of Independent Auditors, Rauchstrasse 26, 10787 Berlin.

    Independent auditors

    Professional rules for independent auditors:

    • Independent Auditors Code (Wirtschaftsprueferordnung; WPO)
    • Professional Bylaws for Independent and Public Auditors (Berufssatzung fuer Wirtschaftspruefer / vereidigte Buchpruefer; BS WP/vBP)
    • Quality Control Bylaws
    • Ordinance on the Use of Seals (Siegelverordnung; Siegel-VO)
    • Ordinance on Professional Liability Insurance for Independent Auditors (Wirtschaftspruefer-Berufshaftpflichtversicherungsverordnung; WPBHV)
    • Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 (Statutory Audit Directive). These regulations are available at the website of the Chamber of  Independent Auditors (Wirtschaftsprueferkammer) under the tab "Rechtsvorschriften".

    Public accountants

    Professional rules for public accountants:

    • Tax Consultancy Act (Steuerberatungsgesetz; StBGebV)
    • Implementing Ordinance to the Tax Consultancy Act (Durchfuehrungsverordnungen zum Steuerberatungsgesetz; DVStB)
    • Professional Code for Public Accountants (Berufsordnung; BOStB)
    • Schedule of Fees for Public Accountants (Steuerbeartergebuehrenverordnung; StBGebV)
    • Code for Specialized Advisors (Fachberaterordnung)

    These regulations are available at the website of the Federal Chamber of Public Accountants (Bundessteuerberaterkammer) under the tabs "Themen" / "Berufsrecht".

    Liability insurance

    MOORE STEPHENS Frankfurt AG maintains the professional liability insurance required in accordance with § 54 of the Independent Auditors Code (WPO) with the Society of Insurers of Auditors and Fiduciaries (Versicherergemeinschaft fuer das wirtschaftliche Pruefungs- and Treuhandwesen), Dotzheimer Str. 23, 65185 Wiesbaden. The geographical scope of the insurance coverage encompasses services at least in the member states of the European Union and at minimum satisfies the requirements in § 54 of the Independent Auditors Code in connection with the Ordinance on Professional Liability Insurance for Independent Auditors and Public Auditors (WPBHV).

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