Kanzlei Elbchaussee Hans J. Riedel GmbH
Accountancy firm
Tax consultancy firm

Klopstockstraße 27
22765 Hamburg
Germany

Representatives:
Hans J. Riedel
(sworn auditor, tax consultant)
Hans Werner Mehrkens
(tax consultant)

Telephone +49 40 386051-0
Fax +49 40 384874

Commercial register entry:
Amtsgericht Hamburg (district court)
HRB entry no. 45889

VAT ID number:
DE118635219

Professional affiliations: Wirtschaftsprüferkammer (Chamber of Public Accountants), Steuerberaterkammer (Chamber of Tax Consultants) Hamburg

Profession: sworn auditor/accountant, tax adviser
The official professional titles were granted in the Federal Republic of Germany.

The profession of sworn auditor/accountant is governed primarily by the following professional regulations:
Wirtschaftsprüferordnung (law regulating the profession of public accountant/auditor - WPO)
Berufssatzung für Wirtschaftsprüfer und vereidigte Buchprüfer (professional standards for public accountants and sworn auditors - BSWP/vBP)

The professional regulations can be consulted on the Chamber of Public Accountants website (www.wpk.de).

The profession of tax consultant is governed primarily by the following professional regulations:
Steuerberatungsgesetz (Tax Consultancy Act - StBerG)
Durchführungsverordnung zum Steuerberatungsgesetz (Implementation Order for the Tax Consultancy Act - DVStB)
Berufsordnung (Professional code - BOStB)
Steuerberatergebührenverordnung (Regulation on Tax Advisers' Fees - StBGebV)

The professional regulations can be consulted on the website of the Federal Chamber of Tax Consultants (www.bstbk.de).