Metzlerstrasse 21
60594 Frankfurt am Main

Tel: + 49 69 661 2400
Fax: + 49 69 661 24041

e-mail: info@mutter-rechtsanwaelte.com

Managing Director:
Dr. Christoph Mutter

Commercial Register:
District Registry of Frankfurt am Main (head office of company), HRB 52610

VAT No.
DE 813237669

CM Treuhand Aktiengesellschaft
auditors and tax accountants

Metzlerstrasse 21
60594 Frankfurt am Main

Tel: + 49 69 6060 8990
Fax: + 49 69 6060 8941

e-mail: info@treuhand.com

General Manager
Dr. Christoph Mutter

Chairman of the Supervisory Board:
Bernhard Langkau

Commercial Register:
District Registry of Frankfurt am Main (head office of company), HRB 42151

VAT No.
DE 185180506

Dr. Mutter Unternehmensberatungsgesellschaft mbH

Metzlerstrasse 21
60594 Frankfurt am Main

Tel: + 49 69 6605 9790
Fax: + 49 69 6605 97941

e-mail: info@mutter-unternehmensberatung.com

Managing Director:
Dr. Christoph Mutter

Commercial Register:
District Registry of Frankfurt am Main (head office of company), HRB 52218

VAT No.
DE 813240793

The staff of Dr. Mutter Rechtsanwaltsgesellschaft mbH, CM Treuhand AG and Dr. Mutter Unternehmensberatungsgesellschaft mbH all have the statutory qualifications of “attorney at law”, “tax accountant” and/or “auditor.” Their qualifications were obtained in Germany.

Relevant professional associations

Attorneys at law:
Frankfurt am Main Bar Association, Bockenheimer Anlage 36, 60322 Frankfurt am Main

Tax accountants:
Accounts Association of Hessen, Gutleutstrasse 175, 60327 Frankfurt am Main

Auditors:
Association of Auditors, Rauchstrasse 26, 10787 Berlin

Professional regulations

Statutory Regulations for Attorneys at Law: German Federal Attorneys Ordinance (BRAO)
Professional Attorneys Ordinance (BORA)
Specialist Attorneys Ordinance (FAO)
Professional Regulations for Attorneys at Law of the European Community
Legal Fees Act (RVG)
Schedule of Fees for the RVG (VV-RVG)

Statutory Regulations for Tax Accountants: Tax Accountants Act (StBerG)
Provisions for Application of the Tax Accountants Act (DVStB)
Professional Tax Accountants Ordinance (BOStB)
Tax Accounting Fees Order (StBGebv)

Statutory Regulations for Auditors: Auditors (Regulation) Act (Auditors Ordinance, WPO)
Auditing Order (PrüfO)
Ordinance on Design of Auditors’ Seals etc. (Siegel-VO)
Ordinance on Compulsory Professional Insurance for Auditors etc. (BHV)
Guidelines of the Auditors’ Association on Professional Practice by Auditors and Sworn Bookkeepers

Statutory Regulations can be inspected at any time at the relevant professional association:

Federal German Bar Association, Littenstrasse 9, 10179 Berlin
Frankfurt am Main Bar Association, Bockenheimer Anlage 36, 60322 Frankfurt am Main
Federal German Association of Tax Accountants, Neue Promenade 4, 10178 Berlin
Association of Tax Accountants of Hessen, Gutleutstrasse 175, 60327 Frankfurt am Main
Association of Auditors, Rauchstrasse 26, 10787 Berlin