Sesch Group GmbH Wirtschaftsprüfungsgesellschaft
Terms of Engagement
Unless expressly agreed otherwise in the individual engagement or engagement letter, engagements of Sesch Group GmbH Wirtschaftsprüfungsgesellschaft are subject to the General Engagement Terms for Wirtschaftsprüferinnen, Wirtschaftsprüfer and Wirtschaftsprüfungsgesellschaften dated 1 July 2026.
Contractual basis
General Engagement Terms dated 1 July 2026
The General Engagement Terms govern, among other matters, the scope and execution of engagements, the client's cooperation obligations, independence requirements, reporting, liability, supplementary provisions for audit engagements and tax services, electronic communication, fees and applicable law.
They apply to engagements concerning audits, tax advice, business advisory services and other professional services unless a different arrangement is expressly agreed in text form or mandatory law provides otherwise.
Where an individually agreed provision in an engagement letter conflicts with the General Engagement Terms, the individually agreed provision takes precedence to the extent legally permissible.
Individual engagement terms
Your engagement letter remains decisive for the specific scope
The specific scope of services, fees, deadlines, responsibilities and other engagement-specific arrangements are set out in the respective proposal, engagement letter or other individual agreement.
Only agreed services are included
The engagement covers only the services expressly agreed with the client. Additional work forms part of the engagement only if separately agreed.
Separate agreement required
Except in connection with certain business audits, consideration of foreign law requires an express agreement in text form.
Deadline monitoring only if expressly assumed
Actions required to preserve tax deadlines are included only where responsibility for those deadlines has been expressly accepted.
Questions about your engagement
Questions about the scope or terms of your engagement?
Please contact us directly if you have questions regarding the services covered by your engagement or the terms applicable to your matter.
Contact us