Legal

Dr. Michael-A. Leuthner
Jagdhausstrasse 25
56412 Oberelbert
GERMANY

Mobile: +49 (0) 172 / 68 19 201
Phone: +49 (0) 2608 / 20 999 77
Fax: +49 (0) 2608 / 9 44 99 05
E-Mail: leuthner@cpa-leuthner.com

VAT Number

DE-225 742 802

Licensed by

Washington State Board of Accountancy

License number 26183

E-mail: customerservice@cpaboard.wa.gov

Phone: +1 (360) 753-2586

Fax: +1 (360) 664-9190

Mailing Address:

P.O. Box 9131
Olympia, WA 98507-9131
U.S.A.

Terms of Engagement

Our work is conducted according the International Standard on Auditing 210 "
AGREEING THE TERMS OF AUDIT ENGAGEMENTS" which can be downloaded

http://www.ifac.org/sites/default/files/downloads/a009-2010-iaasb-handbook-isa-210.pdf

Disclaimer

The information in this Web site is being made available to you by Michael-A. Leuthner and does not constitute legal or professional advice. Neither does Michael-A. Leuthner warrant the accuracy, reliability, or timeliness of any information in this Web site. Neither shall Michael-A. Leuthner be held liable for any losses caused by reliance on the accuracy, reliability, or timeliness of such information.

Additionally, as a convenience to Internet users, this Web site has links to other Web sites however the listing of such a link does not constitute an endorsement of any Web site.

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