OBS_VALUE: Wirtschaftsprüfer can form partnerships with law or tax advisory firms if they continue to be entitled toaccept engagements as statutory auditors. Furthermore, Wirtschaftsprüfer can be partner or be hired by foreign audit firms. Also, joint professional practice is allowed with natural and legal persons as well as with partnerships that areempowered or appointed in a foreign country as expert auditors if the requirements fortheir empowerment or appointment meet the essential provisions of this act and allow them topractice their profession in the foreign country jointly with Wirtschaftsprüfer.