Site notice / Disclaimer

Institut der Wirtschaftsprüfer in Deutschland e.V. [Institute of Public Auditors in Germany, Incorporated Association - IDW]
Tersteegenstraße 14
40474 Düsseldorf – Germany

Phone +49 (0)211/4561-0
Fax +49 (0)211/4541-097

Register court [Amtsgericht]: Düsseldorf
Cooperative register no.: VR 3850
VAT no.: DE 119353203

Executive members of the Board of Directors:
Prof. Dr. Klaus-Peter Naumann, CEO
RA Dr. Daniela Kelm, LL.M.
Melanie Sack, COO

The content included on the IDW’s website is subject to international copyright law. Unauthorized use, reproduction or transmission of the website in part or as a whole will be prosecuted under criminal and civil law. This applies, in particular, to content and documents which constitute the intellectual property of the IDW.
When the website of a commercial supplier contains a link to the IDW’s website, the commercial supplier must ensure that only the IDW’s website will appear when the link is activated. The content of the IDW’s website may not be altered or falsified.
Copyright © Institut der Wirtschaftsprüfer in Deutschland e.V. [Institute of Public Auditors in Germany, Incorporated Association - IDW] Düsseldorf, 2007. All rights reserved.

Disclaimer of Liability
The IDW’s website provides access to a lot of information, which is regularly updated. The IDW does not accept liability in relation to the up-to-datedness, completeness or quality. The IDW’s editor reserves the right to change, add, or remove material or from the IDW’s website in part or as a whole at any time.

In accordance with §[Article] 7 Abs [para.] 1 of the Telemediengesetz of 26.02.2007 [German law on tele-media of 26 February 2007], the liability of the IDW (as content provider) is governed by general principles of law and extends only to the "own content" which it intends for third party use. We are only responsible for links from our website to other websites and thus in respect of content offered by third parties, to the extent that we are aware of potentially criminal content and it would be reasonable and technically possible to prevent its use. On initially setting up a link, we check the third party content to establish whether setting up the link would result in a potential liability under civil or criminal law. This research is carried out with due care. The IDW editor has no influence, however, on the future design or content of linked websites.

Marc Birkenheuer
Phone +49 (0)211/45 61-146
Fax +49 (0)211/45 61-88146