Legal notice.

Hey & Heimüller
Wirtschaftsprüfer Steuerberater Partnerschaft mbB
Company registered at the court of Schweinfurt, PR 26
VAT-ID DE 247147633

- Jochen Hey (Diplom-Kaufmann, Wirtschaftsprüfer, Steuerberater, Certified Public Accountant - not in public practice)
- Thorsten Heimüller (Wirtschaftsprüfer, Steuerberater)
- Judith Hey (Diplom-Kauffrau, Wirtschaftsprüferin, Steuerberaterin, Certified Public Accountant - not in public practice)

Hemmerichstraße 1
D-97688 Bad Kissingen
Phone: +49 (0) 971-7129-0
Fax: +49 (0) 971-7129-71

The professional titles Wirtschaftsprüfer(in), Steuerberater(in) and vereidigter Buchprüfer have been awarded in the Federal Republic of Germany. The professional title Certified Public Accountant has been awarded in the United States of America.

Authorative oversight bodies:

   Steuerberaterkammer Nürnberg
   Karolinenstraße 28
   D-90402 Nürnberg

   Wirtschaftsprüferkammer Berlin
   Rauchstraße 26
   D-10787 Berlin

The applicable professional regulations for Steuerberater are:

   (a) Steuerberatungsgesetz (StBerG)
   (b) Durchführungsverordnungen zum Steuerberatungsgesetz (DVStB)
   (c) Berufsordnung (BOStB)
   (d) Steuerberatervergütungsverordnung (StBVV)

The text of the professional regulations can be reviewed at the Bundessteuerberaterkammer (

Platform of the EU Commission regarding online dispute resolution:

The applicable professional regulations for Wirtschaftsprüfer/vereid. Buchprüfer are:

   (a) Wirtschaftsprüferordnung (WPO)
   (b) Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer (BS WP/vBP)
   (c) Satzung für Qualitätskontrolle
   (d) Siegelverordnung
   (e) Wirtschaftsprüfer-Berufshaftpflichtversicherungsordnung

The text of the professional regulations can be reviewed at the Wirtschaftsprüferkammer (

The copyright for this site is solely with Hey & Heimüller, unless otherwise noted.

Photos by: Dominik Marx, Pro/Style Media (

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