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Submission: On February 15 via api from US — Scanned from DE
Submission: On February 15 via api from US — Scanned from DE
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<h1>Data Privacy Policy in Compliance with Art. 13 and 21 of the General Data Protection Regulation, Including Additional Information </h1>
<p><strong>Controller</strong></p>
<p>For data collection and processing</p>
<ul>
<li>BDO AG Wirtschaftsprüfungsgesellschaft,</li>
<li>BDO Oldenburg GmbH & Co. KG Wirtschaftsprüfungsgesellschaft,</li>
<li>BDO DPI AG Wirtschaftsprüfungsgesellschaft,</li>
<li>BDO Recovery & Capital Advisors GmbH Wirtschaftsprüfungsgesellschaft or</li>
<li>BDO Restructuring GmbH</li>
</ul>
<p>are responsible to their respective business partners (clients, prospective clients, suppliers) as well as to their respective website visitors. The following information applies to all of these companies alike, which for
convenience will hereinafter collectively be referred to as "BDO".</p>
<p> <strong>Introduction</strong></p>
<p>BDO has various types of data privacy policy, the provisions of which vary depending on the target audience to which each policy is addressed. Below you will find the data privacy policy, in compliance with Art. 13 of the EU
General Data Protection Regulation (GDPR), for our business partners (clients, prospective clients, suppliers) and visitors of our website.</p>
<p><strong>A. Business Partners</strong></p>
<p><strong>Voluntary information</strong></p>
<p>We generally collect only those data whose processing is either required by law, stipulated by contract, necessary for the conclusion or performance of a contract, or provided to us voluntarily on the basis of consent.</p>
<p><strong>Data processing for performance of contract</strong></p>
<p>We process personal data provided to us in accordance with Art. 6 para. 1 b) GDPR for the purpose of performing contracts. This includes, without limitation, using data for the initiation of contracts or for the subsequent
servicing of contracts or clients.</p>
<p><strong>Data processing on the basis of consent</strong></p>
<p>We will base the processing of personal data of our business partners on consent in accordance with Art. 6 para. 1 lit. a) GDPR only if processing is not already justified on other legal grounds.</p>
<p>We will request consent if we wish to provide information about our own products, services, or events and if the related data processing cannot be justified by the protection of legitimate interests (see also below).</p>
<p>We will also request your consent if we should ever ask you to participate in a survey.</p>
<p><strong>Data processing to protect legitimate interests</strong></p>
<p>We will process personal data in accordance with Art. 6 para. 1 lit. f) GDPR to protect legitimate interests only if the additional requirements of Art. 6 para. 1 lit. f) GDPR are satisfied, i.e., if our interests in data
processing or the interests of a third party outweigh the interests or fundamental rights and freedoms of data subjects.</p>
<p>On the basis of Art. 6 para. 1 lit. f) GDPR, we will process your data - to the extent necessary and permitted by law – to review whether we wish or are permitted to accept an order (in particular, for conflict checks or
sanction checks).</p>
<p>We will also use your personal data if and to the extent necessary to protect our legitimate legal interests, e.g., to defend or prosecute claims. In this case too, data processing will be based on Art. 6 para. 1 lit. f)
GDPR.</p>
<p>If we have not obtained prior consent and provided that the other legal requirements for sending you direct advertising (e.g., invitations, product information, event information, or similar information) are satisfied, such
advertising measures will be based on Art. 6 para. 1 lit. f GDPR.</p>
<p><strong>Data processing to comply with legal obligations</strong></p>
<p>If and to the extent necessary, we will process your data in order to be able to comply with any legal documentation obligations, for example, documentation obligations to tax or regulatory authorities. Such data processing
will be based on Art. 6 para. 1 lit. c) GDPR. Such legal obligation arises, in particular, from § 147 of the German Tax Code (AO) and, in the case of the accounting firms, from § 51b and § 62 of the German Public Accountant
Act (WPO). We will also process your data in accordance with Art. 6 para. 1 lit. c) GDPR to review in detail whether an order may be accepted in the first place. The same applies to our legal obligation to identify our
business partners and to other obligations under the provisions of the German Money-Laundering Act.</p>
<p> </p>
<p><strong>B. Our Website</strong></p>
<p><strong>Voluntary information</strong></p>
<p>We generally collect only those data whose processing is either required by law, stipulated by contract, necessary for the conclusion or performance of a contract, or provided to us voluntarily on the basis of consent.</p>
<p>Data whose collection on our website is considered necessary by us will be appropriately identified. Providing additional information is optional. There are no negative consequences associated with any failure to provide
additional information. However, failure to make available additional information may make subsequent communication more difficult or delay communication in some cases.</p>
<p><strong>Data processing for pre-contractual measures</strong></p>
<p>We will process personal data made available to us in accordance with Art. 6 para. lit. 1 b) GDPR for the purpose of pre-contractual or contractual measures (initiation of contracts).</p>
<p><strong>Data processing on the basis of consent</strong></p>
<p>If you have given your separate consent to be informed by us about our own products, services, or events, or to transfer your data to third parties, such data will be processed on the basis of Art. 6 para. 1 lit. a of the
General Data Protection Regulation. We will also process your personal data for purposes of personalized tracking, provided and to the extent that we have received a declaration of consent from you for this purpose.</p>
<p> Your consent may be revoked at any time without affecting the lawfulness of processing that has taken place prior to revocation.</p>
<p><strong>Security through the use of TLS/SSL</strong></p>
<p>If you transmit your data to us via our website, we will use up-to-date security technologies, in particular so-called "Transport Layer Security" (TLS) (previously also known as "Secure Socket Layer" (SSL))
transmission. All information and data transmitted using these secure methods will be encrypted before they are sent to us. This applies in particular to all personal client data, such as your credit card number, bank code,
bank account number, name, and address. In order to protect you and us from misuse, the IP address of your computer will be transmitted to us when concluding an online contract. Please be advised that encryption using these
technologies is effective only if you have selected the appropriate default settings on your end.</p>
<p><strong>Use of cookies</strong></p>
<p>We use so-called cookies on our website in order to properly assign your online inquiries and requests. Cookies are a kind of electronic business card that makes it easier for you to use our website. These small files will be
automatically stored on your hard disk by your browser and are necessary for error-free use of our website. Our cookies contain no person-specific information, so that your privacy will remain protected. Of course, you may
block cookies after you have finished using our website, by choosing the appropriate settings in your browser. You may also object to the creation of a user profile in the form of non-personal data. To do so, please deactivate
cookies in your browser.</p>
<p><strong>Use of Google Analytics</strong></p>
<p>This website uses Google Analytics, a web analysis service of Google Inc. "("Google"). Google Analytics uses cookies, which are text files placed on your computer to help the website analyze how users use the site. The
information generated by a cookie about your use of this website (including your IP address, which will be rendered anonymous using the anonymizeIp() method so that it can no longer be associated with a particular connection),
will be transmitted to a Google server in the U.S.A. and stored there. Google will use this information for the purpose of analyzing your use of the website, compiling reports on website activity for the website operators, and
providing other services related to website activity and internet usage. Google may also transfer this information to third parties if this is required by law or if third parties process such data under the authority of
Google. Google may link your IP address with other Google data. You may block cookies by selecting the appropriate settings in your browser. However, please be advised that if you block cookies you may not be able to
fully use all functionalities of this website. By selecting the appropriate option on our consent banner, you consent to the processing of your personal data by Google in the manner and for the purposes described above.(Art.
49 para. 1 lit. a DSGVO. In particular, we would like to inform you that by giving your consent, data will be transferred to the USA and your data may therefore be exposed to access by the authorities there and in particular
by the secret services. You may prevent the collection of data by Google Analytics with effect for the future by installing a deactivation add-on
(<a href="https://tools.google.com/dlpage/gaoptout?hl=en" target="_blank">tools.google.com/dlpage/gaoptout?hl=en</a>) for your browser. For additional information, please visit<br>
<a href="https://tools.google.com/dlpage/gaoptout?hl=en">https://tools.google.com/dlpage/gaoptout?hl=en</a><br> or<br>
<a href="http://www.google.com/intl/de/analytics/privacyoverview.html" target="_blank">http://www.google.com/intl/de/analytics/privacyoverview.html</a> (general information on Google Analytics and data privacy).
</p>
<p> If we evaluate your visit to our website based on your consent, you can revoke your consent for the future <a href="/en-gb/imprint-data-protection-statement-legal-information/cookie-declaration" target="_blank">here</a>
if you no longer wish to so.</p>
<p><strong>Content of third parties</strong></p>
<p>Our portals work together with various partners who in turn offer websites and Internet services which are accessible, for example, via links from our websites. These partners usually have their own data protection policies
and/or data protection standards. We assume no responsibility or liability for such policies or standards not related to our offers.</p>
<p><strong>C. Data Recipients</strong></p>
<p>We may transfer your data, for example, to third-party service providers (such as IT service providers, companies destroying or archiving data, cloud providers, Datev).</p>
<p> We will transfer your data to third parties only if we are permitted to do so under applicable data protection law.</p>
<p>Any transfer of data to third parties will be based either on compliance with legal obligations, legitimate interests (e.g., conflict checks), necessary performance of a contract, or any consent we may have received from you.
If a third-party service provider provides data processing services as a processor within the meaning of the GDPR, data will be transferred pursuant to a data processing agreement with the third-party service provider.</p>
<p> If it should occasionally be necessary to transfer data to countries outside the European Economic Area (EEA), such transfers will be based on EU standard contractual clauses or will be made to countries for which there
is an adequacy decision of the EU.</p>
<p> </p>
<p><strong>D. Erasure of Data</strong></p>
<p>We will generally store collected personal data for as long as this is necessary for the purpose for which they were collected, except in the case of Art. 17 para. 3 GDPR. Because purposes of data collection vary, so do the
time periods after which data are erased.</p>
<p>Personal data we have collected for purposes of a client matter will be stored by us for the duration of the legal recordkeeping period of § 147 of the German Tax Code (AO) and, for accounting firms, for the duration of the
legal recordkeeping period of § 51b para. 2 of the German Public Accountant Act (WPO).</p>
<p> </p>
<p><strong>E. Rights of Data Subjects</strong></p>
<p>Data subjects have the right to obtain information from each data controller about their personal data and to have inaccurate data corrected or deleted for any of the reasons stated in Art. 17 of the General Data Protection
Regulation, e.g., if data are no longer required for the purposes for which they were collected. Furthermore, data subjects have a right to restricted data processing if one of the conditions specified in Art. 18 of the
General Data Protection Regulation is satisfied and, in the cases defined in Art. 20 of the General Data Protection Regulation, a right to data portability. If data are collected on the basis of Art. 6 para. 1 lit. f (data
processing to protect legitimate interests), the data subject has the right to object to the processing of such data at any time for reasons related his or her particular situation. We will then no longer process such personal
data unless it can be shown that there are compelling, legally protected reasons for processing such personal data that outweigh the interests, rights and freedoms of the data subject, or such data are processed to prosecute,
exercise, or defend legal rights or claims. Consent may be revoked at any time without thereby affecting the lawfulness of any data processing that has taken place prior to revocation. If consent is revoked, we will stop
processing the data involved.</p>
<p> </p>
<p><strong>F. Right to Lodge Complaint</strong></p>
<p>Each data subject has the right to lodge a complaint with a supervisory authority if he or she believes that the processing of his or her personal data violates data protection law. The right to lodge a complaint may be
exercised in particular before a supervisory authority in the EU member state in which the data subject resides or at the place where the alleged violation occurred. In Hamburg this is the Hamburg Commissioner for Data
Protection and Freedom of Information, Ludwig-Erhard-Str. 22, 20459 Hamburg.</p>
<p> </p>
<p><strong>G. Contact Information for Data Protection Officer</strong></p>
<p>Peter Suhren<br> FIRST PRIVACY GmbH, Konsul-Smidt-Str. 88, 28217 Bremen<br>
<a href="mailto:office@first-privacy.com">office@first-privacy.com</a><br> Phone: 0421 69 66 32 80
</p>
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<option data-index="238" value="/en-gb/offices-en/berlin">Berlin</option>
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<option data-index="2798" value="/en-gb/offices-en/rostock">Rostock</option>
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<optgroup label="BDO GERMANY ALLIANCE">
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<div class="global-locations">
<a href="https://www.bdo.de/en-gb/offices-en?locations=global"><div class="world-map" style="background: url('/BDOKIT/assets/img/world-map.png') no-repeat #ffffff;"></div>View Offices<span class="nav-caret"></span></a>
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<span class="icon social facebook"></span>
</a> <a href="https://twitter.com/bdo_deutschland" aria-label="Twitter" target="_blank" title="twitter">
<span class="icon social twitter"></span>
</a> <a href="https://www.linkedin.com/company/bdo-germany" aria-label="LinkedIn" target="_blank" title="BDO Deutschland LinkedIn">
<span class="icon social linkedin"></span>
</a> <a href="https://www.xing.com/company/bdo-deutschland" target="_blank" title="Xing ">
<span class="icon social extra" style="background-image: url(/getmedia/cc79f0ba-d12c-4ec6-b98e-a0d457502360/icon-social-xing-v1.png.aspx)"></span>
</a> <a href="https://www.youtube.com/user/BDODeutschland" aria-label="Youtube" target="_blank" title="Youtube BDO Deutschland">
<span class="icon social youtube"></span>
</a>
</div>
<div class="links-column middle-column eh-col col-md-4">
<ul>
<li><a href="/en-gb/contact">Contact</a></li>
<li><a href="/en-gb/offices-en">Offices</a></li>
</ul>
</div>
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<ul>
<li><a href="/en-gb/imprint-data-protection-statement-legal-information/imprint" style="display: inline;">Imprint</a> |
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<a href="/en-gb/imprint-data-protection-statement-legal-information/engagement-terms-conditions" style="display: inline;">Engagement Terms & Conditions</a> |
<a href="/en-gb/imprint-data-protection-statement-legal-information/bcrs" style="display: inline;">BCRS</a> | <a href="/en-gb/sitemap-en" style="display: inline;">Sitemap</a></li>
<li><a href="/en-gb/bdo-portal-terms-conditions">BDO Portal terms & conditions</a></li>
</ul>
<p> </p> © 2023 <p>BDO AG Wirtschaftsprüfungsgesellschaft, a German company limited by shares, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of
independent member firms.<br> BDO is the brand name for the BDO network and for each of the BDO Member Firms.</p>
</div>
</div>
</div>
</div>
</footer>
<script language="javascript" type="text/javascript">
var valid_links_regex = "/de-de/services/news/newsroom/pressemitteilungen|/jobs-karriere|www.bdo-innovations.com";
var a = new RegExp(valid_links_regex, 'ig');
$('a').each(function() {
if (a.test(this.href)) {
$(this).click(function(event) {
event.preventDefault();
event.stopPropagation();
window.open(this.href, '_blank');
});
}
});
//TB220518 megamenu catch click
$(function() {
if (!window.matchMedia("(max-width: 767px)").matches) {
$("span[data-view-all*='/services'] > a:first-of-type,span[data-view-all*='/branchen'] > a:first-of-type, span[data-view-all*='/industries'] > a:first-of-type,span[data-view-all*='/themen'] > a:first-of-type,span[data-view-all*='/ueber-bdo'] > a:first-of-type,span[data-view-all*='/about'] > a:first-of-type")
.click(function(event) {
event.preventDefault();
event.stopPropagation();
});
}
});
</script>
<style>
.office-search option:first-child {
background: #e9e9e9;
display: inherit !important;
}
</style>
<!-- [TB180621] add Xing share button -->
<link rel="stylesheet" href="/getattachment/f7c1c736-66f4-4246-8233-23f3dc9a3265/font-awesome-min-customBDO.css.aspx">
<style>
span.stLarge.fa.fa-xing {
background-position: -9999px -9999px !important;
color: black;
margin-top: 7px;
maring-bottom: -7px;
}
span.stLarge.fa.fa-xing.dark {
background-position: -9999px -9999px !important;
color: #fff;
margin-top: 0px;
}
</style>
<script type="text/javascript">
$(function() {
var span = $("span.st_linkedin_large");
if (span.length) {
var clone = span.clone(true);
clone.attr("displaytext", "xing");
clone.addClass("xing");
var a = clone.find("a");
a.attr('href', a.attr('href').replace("http://www.linkedin.com/shareArticle", "https://www.xing.com/spi/shares/new"));
if ($('div.share-this.clearfix.dark').length) {
$("span.stLarge", a).addClass("fa fa-xing dark");
} else {
$("span.stLarge", a).addClass("fa fa-xing");
}
clone.insertAfter(span);
}
});
</script>
<!-- End Xing share button -->
<script type="text/javascript">
$(function() {
if (window.location.href.indexOf("en-gb/events") >= 0) {
$("input[type='submit'][id$='btnOK']").each(function() {
$(this).before(
"<p><i>If and to the extent we collect personal data, we are obliged to provide information in accordance with Art. 13 of the EU General Data Protection Regulation. In this context we refer to the section „Legal Information“ at <a href='https://www.bdo.de'>www.bdo.de</a>.</i></p>"
);
});
} else if (window.location.href.indexOf("de-de/events") >= 0) {
$("input[type='submit'][id$='btnOK']").each(function() {
$(this).before(
"<p><i>Sofern und soweit wir personenbezogene Daten erheben, obliegen uns Informationspflichten gemäß Art. 13 der EU Datenschutzgrundverordnung. Siehe hierzu die Rubrik „Impressum/Datenschutzerklärung“ unter <a href='https://www.bdo.de'>www.bdo.de</a>.</i></p>"
);
});
}
});
</script>
<!-- TB210326 xing-event button also in en-gb culture -->
<script type="text/javascript">
$(function() {
if ((window.location.href.indexOf("/events/") >= 0) || (window.location.href.indexOf("/events-en/") >= 0)) {
if ($("#xing-event").length) {
$("#xing-event").prependTo("#event-detail .buttons");
}
}
})
</script>
<script type="text/javascript">
$(function() {
/* [TB181126 move BSO menu]
[TB190320 added english support
TB220518 change level
if(window.location.href.indexOf("/de-de/") > -1) {
var BSO = $('a[href="/de-de/services/business-services-outsourcing-(bso)"]').closest("li");
BSO.css({ "margin-top": "30px" });
var AdvServ = $('a[href="/de-de/services/advisory"]').closest("li");
BSO.insertAfter(AdvServ);
}
else if (window.location.href.indexOf("/en-gb/") > -1) {
var BSO = $('a[href="/en-gb/services/business-services-outsourcing-(bso)-1"]').closest("li");
BSO.css({ "margin-top": "30px" });
var AdvServ = $('a[href="/en-gb/services-en/advisory"]').closest("li");
BSO.insertAfter(AdvServ);
}
*/
/* [TB181108 fix breadcrumb display] */
$(".breadcrumb-container .col-md-12").html(function(i, text) {
return text.replace("<br>", "");
});
});
</script>
<script type="text/javascript">
$(document).ready(function() {
if (window.location.href.indexOf("/de-de/standorte/wuppertal-breidenbach-und-partner-partg-mbb") > -1) {
var x = $('#location-detail .col-md-3');
x.append('<br><a href="/Uber-BDO/BDO-Deutschland-Alliance/Kontakt-BDO-Alliance" class="button primary">Kontakt</a>');
} else if (window.location.href.indexOf("/en-gb/locations/wuppertal-breidenbach-und-partner-partg-mbb") > -1) {
var x = $('#location-detail .col-md-3');
x.append('<br><a href="/About/BDO-Germany-Alliance/Kontakt-BDO-Alliance" class="button primary">Contact</a>');
} else if (window.location.href.indexOf("/de-de/standorte/") > -1) {
var x = $('#location-detail .col-md-3');
x.append('<br><a href="/kontakt" class="button primary">Kontakt</a>');
} else if (window.location.href.indexOf("/en-gb/locations/") > -1) {
var x = $('#location-detail .col-md-3');
x.append('<br><a href="/contact" class="button primary">Contact</a>');
}
/*230105TB change in footer*/
$('div.copyright a[href="/de-de/impressum-datenschutzerklarung-rechtliche-hinweise"]').parent().html(
'<a href="/de-de/Impressum-Datenschutzerklarung-Rechtliche-Hinw/Impressum" style="display: inline;">Impressum</a> | <a href="/de-de/impressum-datenschutzerklarung-rechtliche-hinweise/cookie-erklarung" style="display: inline;">Cookie Setting</a> | <a href="/de-de/Impressum-Datenschutzerklarung-Rechtliche-Hinw/Datenschutzerklarung" style="display: inline;">Datenschutzerklärung</a> | <a href="/de-de/Impressum-Datenschutzerklarung-Rechtliche-Hinw/Rechtliche-Hinweise" style="display: inline;">Rechtliche Hinweise</a> | <a href="/de-de/impressum-datenschutzerklarung-rechtliche-hinweise/auftragsbedingungen" style="display: inline;">Auftragsbedingungen</a> | <a href="/de-de/impressum-datenschutzerklarung-rechtliche-hinweise/bcrs" style="display: inline;">BCRS</a> | <a href="/de-de/sitemap" style="display: inline;">Sitemap</a>'
);
$('div.copyright a[href="/en-gb/imprint-data-protection-statement-legal-information"]').parent().html(
'<a href="/en-gb/imprint-data-protection-statement-legal-information/imprint" style="display: inline;">Imprint</a> | <a href="/en-gb/imprint-data-protection-statement-legal-information/cookie-declaration" style="display: inline;">Cookie settings</a> | <a href="/en-gb/imprint-data-protection-statement-legal-information/data-protection-statement" style="display: inline;">Data protection statement</a> | <a href="/en-gb/imprint-data-protection-statement-legal-information/legal-notices" style="display: inline;">Legal Information</a> | <a href="/en-gb/imprint-data-protection-statement-legal-information/engagement-terms-conditions" style="display: inline;">Engagement Terms & Conditions</a> | <a href="/en-gb/imprint-data-protection-statement-legal-information/bcrs" style="display: inline;">BCRS</a> | <a href="/en-gb/sitemap-en" style="display: inline;">Sitemap</a>'
);
if (window.location.href.indexOf("/en-gb/") > -1) {
$('.copyright > ul:nth-child(1) > li:nth-child(3)').remove();
} else {
$('.copyright > ul:nth-child(1) > li:nth-child(2)').remove();
}
});
</script>
<script type="text/javascript">
$(document).ready(function() {
var URL = window.location.href;
if (URL.indexOf("/services/im-fokus/coronavirus") > -1) {
$("ul#sub-nav li:first a").text("BDO CARES");
}
if (URL.indexOf("/services/im-fokus/coronavirus/bdo-cares-financial-services-und-covid-19") > -1) {
$("ul#sub-nav").hide();
}
/* / 201027 TB
if (URL.indexOf("/de-de/home-de") > -1) {
if ($("iframe#twitter-widget-0").length == 0) {
var strElement = "<div id='NoTwttrFeed' class='summary-content' style='padding: 20px 25px;'>Aufgrund Ihrer Cookie Auswahl sind möglicherweise nicht mehr alle Funktionalitäten der Website verfügbar. <a href='https://www.bdo.de/de-de/impressum-datenschutzerklarung-rechtliche-hinw/cookie-erklarung'>Hier</a> können Sie Ihre Einstellungen anpassen.</div>";
$(strElement).insertAfter("div.event-header.social");
}
}
210817 TB removed*/
// 200409TB link Kundenportal, not addressing microsites
if ($("#microsite-page").length == 0) {
var KundenPortalLink = $("div#secondary-nav > ul > li:last-child a");
var KundenPortalLinkMob = $(".top-bar:last-child a");
if ((window.location.href.indexOf("/de-de/") > -1) && (window.location.href.indexOf("/microsites/") < 0)) {
KundenPortalLink.attr("href", "https://www.bdo.de/de-de/services/kundenportal/kundenportal");
KundenPortalLink.text("BDO Global Portal");
$("div#secondary-nav > ul > li:last-child").css('visibility', 'visible');
// mobile
KundenPortalLinkMob.attr("href", "https://www.bdo.de/de-de/services/kundenportal/kundenportal");
KundenPortalLinkMob.text("BDO Global Portal");
} else if ((window.location.href.indexOf("/en-gb/") > -1) && (window.location.href.indexOf("/microsites-en/") < 0)) {
KundenPortalLink.attr("href", "https://www.bdo.de/en-gb/services-en/client-portal/client-portal");
KundenPortalLink.text("BDO Global Portal");
$("div#secondary-nav > ul > li:last-child").css('visibility', 'visible');
// mobile
KundenPortalLinkMob.attr("href", "https://www.bdo.de/en-gb/services-en/client-portal/client-portal");
KundenPortalLinkMob.text("BDO Global Portal");
}
}
// Twitter link
$('.see-all.padded').each(function() {
var text = $(this).text();
$(this).text(text.replace('Folgen BDO_Deutschland', 'BDO_Deutschland Folgen'));
var text = $(this).attr('title')
$(this).attr('title', (text.replace('Folgen BDO_Deutschland', 'BDO_Deutschland Folgen')));
});
// hide related authors
$("a.filter-heading[href$='filter_relAuthor']").hide();
let timerId = setTimeout(function tick() {
if ($("iframe#twitter-widget-0").length > 0) {
$("#NoTwttrFeed").hide();
return;
}
timerId = setTimeout(tick, 2000);
}, 2000);
});
</script>
<script type="text/javascript">
// are we on contact page
if (window.location.href.indexOf("/de-de/ansprechpartner/") >= 0) {
// correct the more link, if existent
$("div.view-more-insights a").each(function() {
this.href = this.href.replace(/author/, "relauthor");
});
}
</script>
<script type="text/javascript">
$(function() {
if (window.location.href.indexOf("de-de/home-de") >= 0) {
if ($(".event-header.event").length == 0) {
// reset the current widgets to md-4
$('.col-md-6').addClass('col-md-4').removeClass('col-md-6');
// we need to create the element on the fly
strEventsContainer =
'<div class="eh-col col-md-4"><div class="event-list-container" style="height: 650px;"><div class="event-header event" style="outline: currentcolor none medium;">Events</div><ul class="reset event-list" style=""></ul><a title="Übersicht alle Events" class="see-all padded" href="/de-de/events">Übersicht alle Events<span class="icon"></span></a></div></div>'
$(".section.events.events-homepage.light-bg.related-content-container-services > .container > .row.eh").prepend(strEventsContainer);
$(window).trigger("resize");
}
// correct URLs
$("a[href*='/de-de/events/events-web-seminare?type=event']").attr('href', '/de-de/events');
Date.prototype.YYYYMMDDHHMMSS = function() {
var yyyy = this.getFullYear().toString();
var MM = pad(this.getMonth() + 1, 2);
var dd = pad(this.getDate(), 2);
var hh = pad(this.getHours(), 2);
var mm = pad(this.getMinutes(), 2)
var ss = pad(this.getSeconds(), 2)
return yyyy + MM + dd + hh + mm + ss;
};
d = new Date();
let strURL = '/de-de/events/events-web-seminare?from=' + d.YYYYMMDDHHMMSS() + '#p_lt_ctl02_pphC_p_lt_ctl00_sr_srchResults_pnlSearchResults';
$.get(strURL, function(data) {
var titles = []
var date = []
var description = []
var url = []
$('.ResultTitle', data).each(function(index) {
titles[index] = $(this).text().trim().split(/\r?\n/);
})
$('.ResultPath > .date', data).each(function(index) {
date[index] = $(this).text();
})
$('.ResultPath > p', data).each(function(index) {
description[index] = $(this).text().trim();
})
$('.ResultPath > .url', data).each(function(index) {
url[index] = "https://www.bdo.de" + $(this).text();
})
$("div.event-header.event + ul").empty();
var ul = document.getElementsByClassName("reset event-list")
if (titles.length > 0) {
if (titles.length < 3) {
i = titles.length - 1
} else {
i = 2
}
for (i; i > -1; i--) {
console.log(i + "e iteratie...")
var li = document.createElement('li')
var div = document.createElement('div')
var span = document.createElement('span')
var a = document.createElement('a')
var h3 = document.createElement('h3')
var p = document.createElement('p')
var div2 = document.createElement('div')
var span2 = document.createElement('span')
div2.setAttribute("id", "target-div");
div.setAttribute("class", "event-info")
span.setAttribute("class", "date")
span.appendChild(document.createTextNode(date[i]));
div.appendChild(span)
a.setAttribute("tabindex", "0")
a.setAttribute("title", titles[i][1].trim())
a.setAttribute("href", url[i])
h3.setAttribute("class", "headline clickable")
var title = document.createTextNode(titles[i][1].substring(0, titles[i][1].lastIndexOf(" ")))
span2.setAttribute("class", "after-icon hidden-desktop")
span2.appendChild(document.createTextNode(" " + titles[i][1].split(" ").pop()))
h3.appendChild(title)
h3.appendChild(span2)
a.appendChild(h3)
p.appendChild(document.createTextNode(truncate(description[i])))
li.appendChild(div)
li.appendChild(a)
li.appendChild(p)
li.appendChild(div2)
ul[0].appendChild(li)
}
}
});
}
})
function truncate(str) {
return (str.length > 75) ? str.substr(0, 75 - 1) + '...' : str;
};
function pad(number, length) {
var str = '' + number;
while (str.length < length) {
str = '0' + str;
}
return str;
}
</script>
<script type="text/javascript">
$(function() {
/* [TB 210428 Fix related insights */
if ((window.location.href.indexOf("/insights-de/") >= 0) || (window.location.href.indexOf("/en-gb/insights/") >= 0)) {
$(".section.related-promos.dark-bg").parent(".insights").hide();
}
/* [TB 230130 fix missing link Stuttgart */
if (window.location.href.indexOf("/de-de/offices/stuttgart") >= 0) {
var strLinkStuttgart = '<a href="https://www.bdo.de/de-de/ansprechpartner?office=002799#" class="see-all fr" style="">Ansprechpartner<span class="icon"></span></a>'
$(".section.dark-bg > .container > .col-md-12").append(strLinkStuttgart)
}
})
</script>
<script type="text/javascript">
//<![CDATA[
var callBackFrameUrl = '/WebResource.axd?d=beToSAE3vdsL1QUQUxjWddaaa5vnPkXLoXayIq9WfAdMHNxVKCF2JUdyl1FmHit1ykWt6g2&t=638032879433517673';
WebForm_InitCallback(); //]]>
</script>
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var predictiveSearchObject_p_lt_ctl01_sb = new PredictiveSearchExtender('p_lt_ctl01_sb', 'p_lt_ctl01_sb_txtWord', 'p_lt_ctl01_sb_pnlPredictiveResultsHolder', 1, true, 'selectedResult', 'predictiveSearchResults');
predictiveSearchObject_p_lt_ctl01_sb.CallPredictiveSearch = function(arg, context) {
WebForm_DoCallback('p$lt$ctl01$sb', arg, predictiveSearchObject_p_lt_ctl01_sb.RecieveSearchResults, context, null, false);
}
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$(document).ready(function() {
initHoneyPot();
});
// Spam prevention
function initHoneyPot() {
if ($("#IsHuman").length > 0) {
$("#IsHuman").hide();
var dtLoaded = new Date();
$(".FormButton.btn-primary,.RegisterButton").click(function() {
var dtClicked = new Date();
var timeDiff = Math.abs(dtClicked.getTime() - dtLoaded.getTime());
if (timeDiff < 3000) {
alert("You filled out this form too fast, are you a human or a robot? Please wait a second and try again.");
isRobotNotificationDisplayed = true;
return false;
} else {
$("#IsHuman input.form-control").val('yes i am a human');
return true; // took more than 3 seconds to fill out the form, probably human
}
});
}
}
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theForm.oldSubmit = theForm.submit;
theForm.submit = WebForm_SaveScrollPositionSubmit;
theForm.oldOnSubmit = theForm.onsubmit;
theForm.onsubmit = WebForm_SaveScrollPositionOnSubmit;
Sys.Application.add_init(function() {
$create(Sys.Extended.UI.TextBoxWatermarkBehavior, {
"ClientStateFieldID": "p_lt_ctl01_sb_txtWord_exWatermark_ClientState",
"id": "p_lt_ctl01_sb_txtWord_exWatermark",
"watermarkText": "\nSearch"
}, null, null, $get("p_lt_ctl01_sb_txtWord"));
});
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if (window.WebForm_InitCallback) {
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Text Content
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At our Industry Expertise Centre for the Energy Sector, experts from our three divisions – auditing, tax and consulting services – are available to help you with bespoke auditing and... * Financial Services Banking Banks are faced with ever faster change and growing regulatory, legal and accounting legislation requirements. * Financial Services Insurance * Healthcare management Constant changes in health and social services and the constantly increasing pressure to achieve profitability are making change a growing challenge for management. In our top-selling healthcare industry centre, we can offer you the support of a... * Trade and consumer goods The boundaries between traditional and online trading are continuing to dissolve. 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KG Wirtschaftsprüfungsgesellschaft, * BDO DPI AG Wirtschaftsprüfungsgesellschaft, * BDO Recovery & Capital Advisors GmbH Wirtschaftsprüfungsgesellschaft or * BDO Restructuring GmbH are responsible to their respective business partners (clients, prospective clients, suppliers) as well as to their respective website visitors. The following information applies to all of these companies alike, which for convenience will hereinafter collectively be referred to as "BDO". Introduction BDO has various types of data privacy policy, the provisions of which vary depending on the target audience to which each policy is addressed. Below you will find the data privacy policy, in compliance with Art. 13 of the EU General Data Protection Regulation (GDPR), for our business partners (clients, prospective clients, suppliers) and visitors of our website. A. Business Partners Voluntary information We generally collect only those data whose processing is either required by law, stipulated by contract, necessary for the conclusion or performance of a contract, or provided to us voluntarily on the basis of consent. Data processing for performance of contract We process personal data provided to us in accordance with Art. 6 para. 1 b) GDPR for the purpose of performing contracts. This includes, without limitation, using data for the initiation of contracts or for the subsequent servicing of contracts or clients. Data processing on the basis of consent We will base the processing of personal data of our business partners on consent in accordance with Art. 6 para. 1 lit. a) GDPR only if processing is not already justified on other legal grounds. We will request consent if we wish to provide information about our own products, services, or events and if the related data processing cannot be justified by the protection of legitimate interests (see also below). We will also request your consent if we should ever ask you to participate in a survey. Data processing to protect legitimate interests We will process personal data in accordance with Art. 6 para. 1 lit. f) GDPR to protect legitimate interests only if the additional requirements of Art. 6 para. 1 lit. f) GDPR are satisfied, i.e., if our interests in data processing or the interests of a third party outweigh the interests or fundamental rights and freedoms of data subjects. On the basis of Art. 6 para. 1 lit. f) GDPR, we will process your data - to the extent necessary and permitted by law – to review whether we wish or are permitted to accept an order (in particular, for conflict checks or sanction checks). We will also use your personal data if and to the extent necessary to protect our legitimate legal interests, e.g., to defend or prosecute claims. In this case too, data processing will be based on Art. 6 para. 1 lit. f) GDPR. If we have not obtained prior consent and provided that the other legal requirements for sending you direct advertising (e.g., invitations, product information, event information, or similar information) are satisfied, such advertising measures will be based on Art. 6 para. 1 lit. f GDPR. Data processing to comply with legal obligations If and to the extent necessary, we will process your data in order to be able to comply with any legal documentation obligations, for example, documentation obligations to tax or regulatory authorities. Such data processing will be based on Art. 6 para. 1 lit. c) GDPR. Such legal obligation arises, in particular, from § 147 of the German Tax Code (AO) and, in the case of the accounting firms, from § 51b and § 62 of the German Public Accountant Act (WPO). We will also process your data in accordance with Art. 6 para. 1 lit. c) GDPR to review in detail whether an order may be accepted in the first place. The same applies to our legal obligation to identify our business partners and to other obligations under the provisions of the German Money-Laundering Act. B. Our Website Voluntary information We generally collect only those data whose processing is either required by law, stipulated by contract, necessary for the conclusion or performance of a contract, or provided to us voluntarily on the basis of consent. Data whose collection on our website is considered necessary by us will be appropriately identified. Providing additional information is optional. There are no negative consequences associated with any failure to provide additional information. However, failure to make available additional information may make subsequent communication more difficult or delay communication in some cases. Data processing for pre-contractual measures We will process personal data made available to us in accordance with Art. 6 para. lit. 1 b) GDPR for the purpose of pre-contractual or contractual measures (initiation of contracts). Data processing on the basis of consent If you have given your separate consent to be informed by us about our own products, services, or events, or to transfer your data to third parties, such data will be processed on the basis of Art. 6 para. 1 lit. a of the General Data Protection Regulation. We will also process your personal data for purposes of personalized tracking, provided and to the extent that we have received a declaration of consent from you for this purpose. Your consent may be revoked at any time without affecting the lawfulness of processing that has taken place prior to revocation. Security through the use of TLS/SSL If you transmit your data to us via our website, we will use up-to-date security technologies, in particular so-called "Transport Layer Security" (TLS) (previously also known as "Secure Socket Layer" (SSL)) transmission. All information and data transmitted using these secure methods will be encrypted before they are sent to us. This applies in particular to all personal client data, such as your credit card number, bank code, bank account number, name, and address. In order to protect you and us from misuse, the IP address of your computer will be transmitted to us when concluding an online contract. Please be advised that encryption using these technologies is effective only if you have selected the appropriate default settings on your end. Use of cookies We use so-called cookies on our website in order to properly assign your online inquiries and requests. Cookies are a kind of electronic business card that makes it easier for you to use our website. These small files will be automatically stored on your hard disk by your browser and are necessary for error-free use of our website. Our cookies contain no person-specific information, so that your privacy will remain protected. Of course, you may block cookies after you have finished using our website, by choosing the appropriate settings in your browser. You may also object to the creation of a user profile in the form of non-personal data. To do so, please deactivate cookies in your browser. Use of Google Analytics This website uses Google Analytics, a web analysis service of Google Inc. "("Google"). Google Analytics uses cookies, which are text files placed on your computer to help the website analyze how users use the site. The information generated by a cookie about your use of this website (including your IP address, which will be rendered anonymous using the anonymizeIp() method so that it can no longer be associated with a particular connection), will be transmitted to a Google server in the U.S.A. and stored there. Google will use this information for the purpose of analyzing your use of the website, compiling reports on website activity for the website operators, and providing other services related to website activity and internet usage. Google may also transfer this information to third parties if this is required by law or if third parties process such data under the authority of Google. Google may link your IP address with other Google data. You may block cookies by selecting the appropriate settings in your browser. However, please be advised that if you block cookies you may not be able to fully use all functionalities of this website. By selecting the appropriate option on our consent banner, you consent to the processing of your personal data by Google in the manner and for the purposes described above.(Art. 49 para. 1 lit. a DSGVO. In particular, we would like to inform you that by giving your consent, data will be transferred to the USA and your data may therefore be exposed to access by the authorities there and in particular by the secret services. You may prevent the collection of data by Google Analytics with effect for the future by installing a deactivation add-on (tools.google.com/dlpage/gaoptout?hl=en) for your browser. For additional information, please visit https://tools.google.com/dlpage/gaoptout?hl=en or http://www.google.com/intl/de/analytics/privacyoverview.html (general information on Google Analytics and data privacy). If we evaluate your visit to our website based on your consent, you can revoke your consent for the future here if you no longer wish to so. Content of third parties Our portals work together with various partners who in turn offer websites and Internet services which are accessible, for example, via links from our websites. These partners usually have their own data protection policies and/or data protection standards. We assume no responsibility or liability for such policies or standards not related to our offers. C. Data Recipients We may transfer your data, for example, to third-party service providers (such as IT service providers, companies destroying or archiving data, cloud providers, Datev). We will transfer your data to third parties only if we are permitted to do so under applicable data protection law. Any transfer of data to third parties will be based either on compliance with legal obligations, legitimate interests (e.g., conflict checks), necessary performance of a contract, or any consent we may have received from you. If a third-party service provider provides data processing services as a processor within the meaning of the GDPR, data will be transferred pursuant to a data processing agreement with the third-party service provider. If it should occasionally be necessary to transfer data to countries outside the European Economic Area (EEA), such transfers will be based on EU standard contractual clauses or will be made to countries for which there is an adequacy decision of the EU. D. Erasure of Data We will generally store collected personal data for as long as this is necessary for the purpose for which they were collected, except in the case of Art. 17 para. 3 GDPR. Because purposes of data collection vary, so do the time periods after which data are erased. Personal data we have collected for purposes of a client matter will be stored by us for the duration of the legal recordkeeping period of § 147 of the German Tax Code (AO) and, for accounting firms, for the duration of the legal recordkeeping period of § 51b para. 2 of the German Public Accountant Act (WPO). E. Rights of Data Subjects Data subjects have the right to obtain information from each data controller about their personal data and to have inaccurate data corrected or deleted for any of the reasons stated in Art. 17 of the General Data Protection Regulation, e.g., if data are no longer required for the purposes for which they were collected. Furthermore, data subjects have a right to restricted data processing if one of the conditions specified in Art. 18 of the General Data Protection Regulation is satisfied and, in the cases defined in Art. 20 of the General Data Protection Regulation, a right to data portability. If data are collected on the basis of Art. 6 para. 1 lit. f (data processing to protect legitimate interests), the data subject has the right to object to the processing of such data at any time for reasons related his or her particular situation. We will then no longer process such personal data unless it can be shown that there are compelling, legally protected reasons for processing such personal data that outweigh the interests, rights and freedoms of the data subject, or such data are processed to prosecute, exercise, or defend legal rights or claims. Consent may be revoked at any time without thereby affecting the lawfulness of any data processing that has taken place prior to revocation. If consent is revoked, we will stop processing the data involved. F. Right to Lodge Complaint Each data subject has the right to lodge a complaint with a supervisory authority if he or she believes that the processing of his or her personal data violates data protection law. The right to lodge a complaint may be exercised in particular before a supervisory authority in the EU member state in which the data subject resides or at the place where the alleged violation occurred. In Hamburg this is the Hamburg Commissioner for Data Protection and Freedom of Information, Ludwig-Erhard-Str. 22, 20459 Hamburg. G. Contact Information for Data Protection Officer Peter Suhren FIRST PRIVACY GmbH, Konsul-Smidt-Str. 88, 28217 Bremen office@first-privacy.com Phone: 0421 69 66 32 80 Up next: Legal Notices BDO OFFICES Find a BDO office near you Please select a office Berlin Bielefeld Bonn Bremen Chemnitz Dortmund Dresden Dusseldorf Erfurt Essen Flensburg Frankfurt Freiburg Hamburg Hanover Kassel Kiel Cologne Leer Leipzig Lübeck Mainz Munich Münster Oldenburg Rostock Stuttgart Stuttgart | BDO Daiber Siegen | 8P Partnerschaft mbB Wuppertal | Breidenbach und Partner PartG mbB View Offices * Contact * Offices * Imprint | Cookie settings | Data protection statement | Legal Information | Engagement Terms & Conditions | BCRS | Sitemap * BDO Portal terms & conditions © 2023 BDO AG Wirtschaftsprüfungsgesellschaft, a German company limited by shares, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. BDO is the brand name for the BDO network and for each of the BDO Member Firms.