Franz + Partner Steuerberatungsgesellschaft Bemeroder Straße 67 A 30559 Hannover Germany Telephon: +49 511 984 98-400 Telephon: (0800) FUPSTEUER Fax: +49 511 984 98-499 E-Mail: info@franzundpartner.de Internet:www.franzundpartner.de
Partner having sole power of reprensentation: Dipl.- Kfm Ulrich Franz Dipl.- Ök. Michael Giesel Dipl.- Ök. Susanne Sommerfeld Dipl.- Ök. Martin Bünger Marcel Rataj Dipl.- Ök. Monika Behrendt Dipl.- Ök. Kerstin Robohm-Scholl André Micklich Dipl.- Fw. Thomas Cordes
Registry count: Amtsgericht Hannover Registernumber: PR 0028 (Partnershipregister) St.-Nr.: 26/234/79407 USt-IdNr.: DE812431096
Responsible court and regulatory authority: Tax consultant court Niedersachsen, Adenauer-Allee 20, 30175 Hannover, Germany Job title: (awarded in the Federal Republic of Germany)
Occupational regulations: - Tax consultancy law (StBerG) - Implementing order to tax consultancy law (DVStB) - Occupational regulations for tax consultants (BOStB) - consultants’ fees schedule (StBGebV) The regulation may be viewed at the accountant court under www.bstbk.de (there under downloads/Berufsrecht). Responsible for the content pursuant § 6 MDStV: Dipl.-Ök. Michael Giesel
| F + P TREUHAND GMBH Wirtschaftsprüfungsgesellschaft Bemeroder Straße 67 A 30559 Hannover Germany Telephon: +49 511 984 98-400 Telephon: (0800) FUPSTEUER Fax: +49 511 984 98-499 E-Mail: info@franzundpartner.de Internet: www.franzundpartner.de
Manager having sole power of representation: Dipl.- Ök. Martin Bünger, Wirtschaftsprüfer Dipl.- Kfm. Ulrich Franz, vereidigter Buchprüfer
Registry count: Amtsgericht Hannover Registernumber: HRB 61773 St.-Nr.: 25/271/01970 Ust-IdNr.: DE235666556 Bearer of occupational self-administration: Accountant court, Satutory corporation : Rauchstraße 26, 10787 Berlin, Germany
Occupational regulations: - Accountant order (WPO) - Occupational charter for accountants (BS WP) - Guidelines for the accountant’s vocational practice - Charter for quality control - Seal ordinance - Organizations charter of the accountant court The regulation may be viewed at the accountant court under www.wpk.de (there under Service/Rechtsvorschriften). Responsible for the content pursuant to § 6 MDStV: Dipl.-Ök. Martin Bünger
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