Unless the same person as the client, the commercial proprietor is: ………………………………. ............., on ............. ____________________ __________________ Mandate and Mandate and Proxy appointer Proxy appointee NOTE: Accountants, payroll accountants and certified management accountants as defined by the BiBuG are obliged to observe the following due diligence obligations against the background of combatting money laundering and terrorism according to Section 34 of the BiBuG in connection with Section 14 of the regulation on the execution of certified management accountant professions of 2014: Determining and checking the identity of the client using as a basis documents, data and information that stem from a credible, independent source. Presentation of current, official photographic identification usually suffices in order to determine the identity. Determining the identity of the commercial proprietor by means of adequate measures that correspond to the overall perceptible risk of the business relationship. The measures shall make the proprietary and controlling structure of the client comprehensible. Should the client not act in their own name, the commercial proprietor shall also be subject to obligatory identification. Should the client and/or the commercial proprietor be a firm, company, or other legal person, conclusive, up-to-date documents, such as an extract from the commercial register, are to be provided. Moreover, official photographic identification of those persons permitted to represent the company are to be provided.
Unless the same person as the client, the commercial proprietor is: ………………………………. ............., on ............. ____________________ __________________ Mandate and Mandate and Proxy appointer Proxy appointee NOTE: Accountants, payroll accountants and certified management accountants as defined by the BiBuG are obliged to observe the following due diligence obligations against the background of combatting money laundering and terrorism according to Section 34 of the BiBuG in connection with Section 14 of the regulation on the execution of certified management accountant professions of 2014: Determining and checking the identity of the client using as a basis documents, data and information that stem from a credible, independent source. Presentation of current, official photographic identification usually suffices in order to determine the identity. Determining the identity of the commercial proprietor by means of adequate measures that correspond to the overall perceptible risk of the business relationship. The measures shall make the proprietary and controlling structure of the client comprehensible. Should the client not act in their own name, the commercial proprietor shall also be subject to obligatory identification. Should the client and/or the commercial proprietor be a firm, company, or other legal person, conclusive, up-to-date documents, such as an extract from the commercial register, are to be provided. Moreover, official photographic identification of those persons permitted to represent the company are to be provided.