Responsible for this website is:

ABC-Straße 15
20354 Hamburg

Commercial Register Hamburg, HRB 101657
Location: Hamburg

VAT-ID-No. DE256520449

Managing Partners:
Dierk Hanfland
Martina Heinsen

Member of the Chamber of Public Auditors, Hamburg

The company is subject to the law for public auditors (Wirtschaftsprüferordnung - WPO) and the professional statutes as set out in the "Berufssatzung (BSWP) für Wirtschaftsprüfer", which are published on


Andreas Garrels:

Images Certis Website:
Motiv Sicherheit (Schlüsselbund) – Uwe Baumann / Berlin/Germany
Motiv Weitsicht (Falke) - József Kincse / Szigetszentmiklós / Magyarország
Motiv Wissen (Buch, Brille, Handy) - Dariusz Sankowski / Wrocław/Poland
Motiv Respekt (Tischkicker) - Mpho Mojapelo / Johannesburg, South Africa

Motiv Our Company (ABC-Cube) – Norddeutsche Grundvermögen Hamburg
Motiv Unsere Philosophie (Pingpong) - Ohne Urhebernachweis auf Pixabay


Motiv Assurance: Audit Services (Hände, Notizen) - Narcis Ciocan / Ploiesti/Romania
Motiv Business Advisory Services (Beispielrechnung) - Steve Buissinne / Sedgefield/South Africa
Motiv Tax Advisory Services (Schreibtisch, Taschenrechner, etc.) - Tanja-Denise Schantz / Meerbusch / Deutschland

Realization & hosting of website

Elbnetz - Die WordPress Lotsen

Disclaimer of Liability

Liability for Content
We make every effort to keep the information on our Web site current, but accept no liability whatsoever for the content provided. Pursuant to §7 par. 1 of TMG (German Tele-Media Act), the law limits our responsibility as a service provider to our own content on these Web pages.

According to §§8 to 10 of TMG, we are not obligated to monitor third party information provided or stored on our Web site. However, we shall promptly remove any content upon becoming aware that it violates the law. Our liability in such an instance shall commence at the time we become aware of the respective violation.
Liability for Links

Our site contains links to third-party Web sites. We have no influence whatsoever on the information on these Web sites and accept no guaranty for its correctness. The content of such third-party sites is the responsibility of the respective owners/providers.
At the time third-party Web sites were linked to ours, we found NO GROUNDS WHATSOEVER of any likely contravention of the law. We shall promptly delete a link upon becoming aware that it violates the law.

The content and works provided on these Web pages are governed by the copyright laws of Germany. Duplication, processing, distribution, or any form of commercialization of such material beyond the scope of the copyright law shall require the prior written consent of its respective author or creator.

Data Protection
Please be aware that there are inherent security risks in transmitting data, such as e-mails, via the Internet, because it is impossible to safeguard completely against unauthorized access by third parties. Nevertheless, we shall safeguard your data, subject to this limitation. In particular, personal information will be transmitted via the Internet only if it does not infringe upon third-party rights, unless the respective party has given its prior consent in view of such security risks. Accordingly, as the Web site provider, we shall not be held liable for any damages incurred as a consequence of such security risks or for any related acts of omission on our part.

We oppose the use of any available contact information by a third party for sending unsolicited advertisements. As the Web site provider, we reserve the express right to take legal action against unsolicited mailing or e-mailing of spam and other similar advertising materials.