Reserved task
Reserved tasks are activities that are reserved for certain professions due to legal requirements .
Examples
- The legal advice and representation in legal matters is generally lawyers reserved ( § 3 para. 1 BRAO ).
- The tax is tax consultants , tax agents , lawyers, accountants and certified accountants and their respective companies reserved ( § 3 StBerG ).
- The certification of annual financial statements for large corporations is reserved for auditors and corresponding companies ( Section 319 Paragraph 1 Clause 1, 2 in conjunction with Section 267 Paragraph 3 HGB ).