Legal notice

Information pursuant to Section 5 DDG (German Digital Services Act)

Jonas Kisskalt
Public auditor
Passion Revision
Entenseestraße 18
90607 Rückersdorf
Germany

Contact

Phone Germany: +49 160 406 9353
Phone Switzerland: +41 79 867 5051
Email: info@passion-revision.de

Switzerland

Business name: Passion Revision - Wirtschaftsprüfung Jonas Kisskalt
Legal form: sole proprietorship
Registered office: Zurich
Commercial Register of the Canton of Zurich
UID (business identification number): CHE-403.858.613

Domicile: c/o ExpertFid & Audit AG, Zurich branch
Strehlgasse 2
8001 Zürich
Switzerland

Statutory professional titles

Wirtschaftsprüfer (German Public Auditor, awarded in the Federal Republic of Germany), register number in the professional register of the Wirtschaftsprüferkammer: 122687600

Dipl. Wirtschaftsprüfer (Swiss Certified Accountant, awarded by the State Secretariat for Education, Research and Innovation SERI, Switzerland), licensed audit expert with the Federal Audit Oversight Authority (RAB), register number: 115145

Competent supervisory authorities

Wirtschaftsprüferkammer (Chamber of Public Accountants)
Rauchstraße 26
10787 Berlin
Germany
www.wpk.de

Eidgenössische Revisionsaufsichtsbehörde RAB (Federal Audit Oversight Authority)
Bundesgasse 18
3001 Bern
Switzerland
www.rab-asr.ch

Professional regulations

• Wirtschaftsprüferordnung (WPO, Public Accountant Act)
• Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer (BS WP/vBP, Professional Charter for Public Auditors/Sworn Auditors)
• Siegelverordnung (Siegel-VO, Seal Regulation)
• Berufshaftpflichtversicherungsordnung (BHV, Professional Indemnity Insurance Regulation)
• Satzung für Qualitätskontrolle (Quality Control Charter)

The regulations can be viewed on the website of the Wirtschaftsprüferkammer: www.wpk.de

Note on tax advisory

As a public auditor (Wirtschaftsprüfer), I am authorised to provide unrestricted assistance in tax matters under Section 3 No. 1 of the German Tax Advisory Act (Steuerberatungsgesetz, StBerG). My tax advisory work is subject to the professional rules for public auditors (WPO, BS WP/vBP).

Professional indemnity insurance

VSW – Die Versicherergemeinschaft für Steuerberater und Wirtschaftsprüfer
Dotzheimer Straße 23
65185 Wiesbaden
Germany

Territorial scope: Germany and EU Member States pursuant to Section 54 WPO

General engagement terms

I work exclusively on the basis of the “General Engagement Terms for Wirtschaftsprüferinnen, Wirtschaftsprüfer and Wirtschaftsprüfungsgesellschaften of 1 January 2024”, published by IDW Verlag GmbH.

By using my work results, you acknowledge that the aforementioned terms apply. The rights and obligations arising from a contractual relationship are governed exclusively by German law.

Consumer dispute resolution

I am neither obliged nor willing to participate in dispute resolution proceedings before a consumer arbitration board.

Disclaimer

I accept no liability for the correctness, accuracy, timeliness, reliability or completeness of the information. Liability claims for material or immaterial damage arising from accessing, using, not using or being unable to use the published information, from reliance on the content of the website, from links to third-party websites and social networks, from misuse of the connection or from technical faults are hereby excluded.

All offers are non-binding, serve information purposes only and do not constitute advice. To the extent permitted by law, I am in particular not liable for direct and/or indirect damage, consequential damage, loss of profit and/or punitive damages, unless the direct damage is based on intent or gross negligence.

I expressly reserve the right to change, supplement or delete parts of the pages or the entire offering without separate notice, or to suspend publication temporarily or permanently.