Types of Lawyer

Wirtschaftstreuhänder- Independent Accountants

There are three levels of accountancy. At the bottom is a Steuerberater, the mid-range one is called a public accountant (Buchprüfer) and tax counsel (Steuerberater as below), at the top level are the qualified certified public accountants called Wirtschaftsprüfer (and Steuerberater). The Wirtschaftsprüfer do the top level audits. All three groups are thus categorised by their Wirtschaftstreuhänder-Kammergesetz.