unofficially offering easier versions. This has been revised in that the exams are all to be taken on the same dates with the same content. Practice Besides business advisory and accounting the main function for a Steuerberater is the tax advisory (esp. tax planning, tax compliance and tax litigation in German fiscal courts). The latter is a restricted work which only few professionals may perform (Vorbehaltsaufgabe). Since the day of establishment Steuerberater is renowned as very well reputed license, not least because of the strict professional duties (Berufspflichten) which discriminate the Steuerberater from common business advisors. According to these strict professional duties, Steuerberater are inter alia restricted from performing any commercial activity ("gewerbliche Tätigkeit") while practicing as a licensed tax advisor. Professional organisation and regulations Steuerberater may only work self-employed, in an association with other Steuerberatern or certain other professionals (e.g. attorneys-at-law) or as employees of the aforementioned. 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]). Notes Advisors Tax occupations Legal professions Accounting qualifications