Structure

Integral is the brand name under which the member firms of Integral Services GmbH operate and provide professional services. Together, these firms form the Integral network. The term "Integral" may refer to individual member firms or, more broadly, to several or all of the firms within the network.

Under German law, audit firms must remain independent. For this reason, the member firms of the Integral network do not operate as a single multinational enterprise. The Integral network is neither a worldwide partnership nor a single legal entity or multinational group. Rather, it consists of legally independent companies. Despite this legal independence, the member firms of the network work closely together in order to provide clients in Germany with high-quality services.

The companies belonging to the network are either members of, or otherwise affiliated with, Integral Services GmbH (IS), a German limited liability company. IS itself does not provide statutory audit, advisory or other services. Instead, IS coordinates the activities of the network's member firms and provides them with technical infrastructure and support services. IS focuses in particular on strategy, brand and talent acquisition, technological development, and the implementation of consistent policies and procedures in order to promote, where appropriate, a coordinated and coherent approach within the network.

Member firms are entitled to use the Integral name and have access to the network's shared resources, methodologies and standards. Where required, they may request support from other member firms or engage their professional services.

Integral Services GmbH develops and coordinates common policies, methodologies and quality standards that are recommended for application by the member firms. Each audit firm nevertheless remains individually responsible for establishing, monitoring and ensuring the effectiveness of its own quality management system, as well as for compliance with professional regulatory requirements.

It should be emphasised that the Integral network does not constitute an international partnership. Many member firms include the Integral designation in their official company name. Nevertheless, each member firm acts as a legally independent entity: no member firm is authorised to act as an agent for, or to bind, Integral Services GmbH or any other member firm. Each firm is solely responsible for its own acts and omissions. Likewise, IS cannot act on behalf of any member firm and is liable exclusively for its own acts and omissions.

The current member firms of the Integral network are:

• Integral Services GmbH
• Integral Lux WP S.á r.l.
• Integral Tax GmbH Wirtschaftsprüfungsgesellschaft (Integral Services GmbH holds an indirect interest in Integral Tax GmbH Wirtschaftsprüfungsgesellschaft)

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