The only exception is the "Syndikus-Steuerberater" who is employed in a regular company but must be allowed to decide and work according to the law and his professional duties and independent of the employer's orders in this respect. The licensing and supervisory authority is the Federal Chamber of Tax Advisors (Bundessteuerberaterkammer). The professional regulations applicable to Steuerberater are the Act on Tax Advisors (Steuerberatungsgesetz [StBerG]), the related Act on Tax Advisors Ordinance (Durchführungsverordnung zum Steuerberatungsgesetz [StBDV]), Tax Advisors' Code of Conduct (Berufsordnung [BOStB) and the Tax Advisers' Fees Regulation (Steuerberatervergütungsverordnung [StBVV]).