Expertise in Consultancy and Auditing Services Cordes + Partner. audit Tax Legal services

Transcription

1 Expertise in Consultancy and Auditing Services Cordes + Partner. audit Tax Legal services

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3 03 Welcome to Cordes + Partner. We are your point of contact for audit-, taxand legal inquiries. Our organisation consists of two companies: Cordes + Partner GmbH Wirtschaftsprüfungsgesellschaft, which was established in 1976 by Cord Cordes, and CFH Cordes + Partner Wirtschaftsprüfer Steuerberater Rechtsanwalt. Our partners are Christian Harms, Ralf Krüger, Jan Bernhardt and Dr. Christian Reiß. Our objective is to support our clients by providing services of the highest professional quality combined with original ideas and creative planning. Our services are the product of the work carried out by our employees. Each one of them acts in a business-oriented manner and as a representative of our company. Our range of services has continued to develop steadily over the last few years. In 2003 we became a shareholder of Nexia Deutschland GmbH and a member of the Nexia International network. We place particular emphasis on continuing education and the professional and personal development of our employees, a factor that also provides the basis for our corporate success. We perceive the services that we provide to represent a search for those solutions which will assure the success of our clients, also from an international perspective. We identify ourselves with our clients objectives and focus on offering more than just standard services and stereotyped solutions.

4 Cord Cordes Jan Bernhardt Dr. Christian Reiß Ralf Krüger Christian Harms Cord Cordes, WP StB Main fields of activity: Taxation of non-corporate and corporate entities, business valuations, due diligence audits, prospectus evaluations, reorganisation issues, tax planning, inheritance tax and gift tax. Christian Harms, WP StB Main fields of activity: Statutory and non-statutory audits of financial statements, taxation of non-corporate and corporate entities, business valuations, due diligence audits, prospectus evaluations, non-profit-organisations, consultancy services for internationally structured organisations. Ralf Krüger, RA StB FA f. StR Main fields of activity: Advice on the structuring of affairs for tax and corporate law purposes as well as advice on associated business transactions, legal advice related to criminal prosecution for tax offences and insolvency as well as advice on business transactions in a national and international context. Jan Bernhardt, WP StB Main fields of activity: Audits of financial statements, prospectus evaluations, audits of performance records prepared by issuing investment companies, control over disposition of funds, business valuations, due diligence audits and quality control. Dr. Christian Reiß, WP StB Main fields of activity: Statutory and non-statutory audits of financial statements, business valuations, national and international accounting issues, due diligence audits, taxation of non-corporate and corporate entities, business start-ups. Five minds one vision. An introduction to our management. The partnership ideal is a fundamental component of our corporate culture. It defines not only the way in which we deal with our clients but also characterises the way we interact with our employees. What can you expect from us? We provide independent, comprehensive and innovative advice in all areas of service which are of significance for our clients both nationally and internationally. Cord Cordes, founder of our organisation Caption: WP (German public auditor), StB (tax consultant), RA (lawyer), FA f. StR (specialist in tax law)

5 05 Our Employees. Expertise that you can count on. We look forward to meeting you. Our company has grown steadily since it was set up in Today, a total of some 50 staff are employed by our companies, including the partners. 20 of these have at least one professional qualification such as German public auditor, lawyer and / or tax consultant. One of the most pleasing features of our organisation is the long-term loyalty of our employees; currently their average age is around 39 and the average length of service with our organisation is approximately 9 years. The wealth of experience that our employees possess is a significant contributing factor to our corporate success. In order to meet the high expectations that are a requirement for our work, we continuously support the training and further education of our employees by means of internal and external seminars and courses. Team-work and the interchange of experiences within the organisation are core elements of the day-to-day services which we perform. The firm employs strong characters and experienced consultants from whom one can learn a lot as a young colleague. ( Friederike E. audit assistant ) Creative solutions in the interest of our clients. ( Simone S. lawyer and tax consultant )

6 Audit services. More than just auditing - experienced teams, interacting and oriented towards client needs. For us auditing is more than just the statutorily required audit of separate or consolidated financial statements based on a risk-oriented analysis of critical areas. With our skilled staff, related industry experience and high level of personnel continuity, we are able to adapt specifically to the individual requirements of our clients. Our aim is to support and accompany our clients during the process of their decision-making. Typical characteristics of Cordes + Partner are direct communication, short decision channels and a culture of cooperation on a partnership basis; this also applies to the partner offices within the global Nexia network. your contacts: Dr. Christian Reiß Jan Bernhardt Christian Harms We provide the following services: Statutory and non-statutory audits of separate or consolidated financial statements in accordance with HGB ( German Commercial Code ), IFRS or other international accounting standards Audits for business management reasons Management efficiency and compliance audits Preparation of separate or consolidated financial statements in accordance with HGB, IFRS or other international accounting standards Analyses of financial statements Audit of recovery concepts Budgeting processes Business valuations Due diligence audits

7 07 Tax consultancy services. We provide solutions - even if it gets complicated. Germany is characterised by its complex and ever-changing tax system with a high tax burden. It is our task to create some freedom of movement and to help our clients to prepare their decisions giving due regard to associated tax impacts, whilst at the same time giving critical consideration to cross-border issues. Cordes + Partner offer a range of services that cover all types of taxes. We can also assist you to identify alternative solutions for cases in which issues are not clearly defined. Whether the issues involved relate to private individuals or companies, whether national or cross-border in nature: Tax issues are taken care of by our experienced staff and on an interdisciplinary basis by our auditors, tax consultants and lawyers. your contacts: Christian Harms Cord Cordes Ralf Krüger Dr. Christian Reiß Unsere We provide Leistungen: the following services: Preparation of financial statements in accordance with HGB, IFRS or other international accounting standards from accounting records maintained either by us or by our clients Reporting to international shareholders in accordance with international accounting standards Advice on international tax law both inbound and outbound Advice on tax law relating to group organisations Preparation of consolidated financial statements for group organisations Advice on the structuring of tax affairs Preparation of tax declarations Provision of bookkeeping services for clients Preparation of expert opinions on tax issues

8 Legal consultancy services. Legal consultancy, a contribution to reliable business success. In order for us to develop the optimum advisory approach with respect to your issues, the legal services that we provide on your behalf are based on a personal discussion with you. Cordes + Partner has many years of experience in the practice of commercial and corporate law (M&A, formation and restructuring of companies, drafting of contracts etc.), tax law, real estate law and employment law, as well as in the multi-disciplinary area of drafting contracts for commercial law purposes. Cooperation between our lawyers and the tax consultants and auditors who work within the Cordes + Partner organisation as well as those working within the national and international Nexia networks ensures that advice on commercial and tax law issues is supplied from one source. We develop custom-made solutions: Quickly, individually and effectively! your contact: Ralf Krüger We provide the following services: Establishment and support of companies at all stages irrespective of their legal form Support for corporate transactions Corporate reorganisation Advice on corporate contracts Support for all issues relating to German and international tax legislation Representation in tax court proceedings Criminal defence proceedings relating to fiscal offences and support with back-duty related tax returns Advice on insolvency issues Advice on employment law Advice concerning succession settlements Acting as testamentary executor

9 09 Closed-end funds. Concepts, expert opinions, control to help you to set up your fund successfully. Cordes + Partner are one of the leading audit practices in Germany that offer advice in the area of closed-end funds and, in particular, provide related expert opinions and audit services. We focus on domestic and foreign real-estate funds as well as shipping funds. Additionally, we have extensive experience in new energy funds, aircraft funds, private equity funds, portfolio and secondary market funds, as well as in other special fund types. From 1991 to date, we have carried out more than 500 prospectus evaluations and 300 control procedures relating to fund dispositions. We currently advise about 20 issuing investment companies (covering a spectrum from owner-managed to listed and from newly formed to wellestablished). Several of the leading issuing investment companies in Germany are among our clients. your contacts: Jan Bernhardt Christian Harms Cord Cordes We provide the following services: Prospectus evaluations in accordance with IDW S4 ( Standard S4 of the German Institute of Public Auditors ) Fund release control and fund disposition control procedures Audit of performance records of issuing investment companies Audit or evaluation of sections of a sales prospectus Partial preparation of a sales prospectus or of a performance record or respectively of the figures on which these are based Preparation of legal concepts Preparation of tax concepts Provision of services during the operating phase of a fund

10 Our Network. NEXIA International. Cordes + Partner belongs to a leading international network ( of independent auditing and consulting firms ). Nexia Facts & Figures International: With its worldwide contacts, NEXIA International ensures the preparation of custom-made solutions for the issues that are challenging you. With fee revenues of US $ 2.2 thousand million in 2008, NEXIA is currently ranked tenth of the largest world-wide networks. We have access to 500 offices in more than 100 countries. National: NEXIA Deutschland is an association linking independent auditing and tax consultancy companies. Founded in Nationwide coverage in 27 locations.

11 Our location. 11 Airport Mundsburger Damm Rothenbaumchaussee Alster Alster Mühlendamm Jungfernstieg Sechslingspforte Alsterarkaden Reesendamm Ballindamm Esplanade Alsterglacis Bergstraße Rathausmarkt Plan Hermannstr. Hamburg Central Station Steindamm Jungfernstieg S U Rödingsmarkt Town-Hall Willy-Brandt-Straße Cordes + Partner Deichtorhallen Nordkanalstraße Heidenkampsweg Elbe Hafencity We are located in the centre of Hamburg, very close to the town-hall. You can reach us within 3 to 5 minutes from the metro-stations Jungfernstieg or Rathausmarkt. If you travel by car, we will be pleased to provide you with a space in our underground car park. If you arrive by plane, you could use the metro-station in the airport to get to us within 30 minutes. Your personal contact: CFH Hermannstraße Hamburg Tel.: +49 (40) Fax: +49 (40) office@cfh-hamburg.de

12 Please visit our websites: Hermannstraße Hamburg Tel.: +49 (40) Fax: +49 (40) office@cfh-hamburg.de CORDES + PARTNER GMBH WIRTSCHAFTSPRÜFUNGSGESELLSCHAFT