Statement:
WPK once again Speaks out against the Discrimination against WP/vBP Regarding the Protection of Professional Secrecy in the Intelligence Service Reform Act

The federal government has adopted the draft bill on the reform of intelligence service law. Like the preliminary draft, this bill grants preferential treatment to attorneys over other professionals bound by professional secrecy, including WP/vBP (see “Neu auf WPK.de” from 23 July 2026 (in German)). The WPK criticizes this in its statement of 4 September 2026, addressed to the committees of the Bundesrat and the Bundestag, and calls for the equal treatment of WP/ vBP with attorneys in § 32(1) of the draft Federal Constitutional Protection Act (introduced by Art. 1) as well as in § 22 of the Federal Intelligence Service Act (introduced by Art. 2).

Strict Confidentiality Obligation of Public Accountants (WP)/ Registered Auditors (vBP)

Public Accountants (WP) and Registered Auditors (vBP) are subject to a strict statutory confidentiality obligation just like attorneys (see § 43(1) of the German Public Accountants Act (WPO), §§ 10, 11 of the Professional Code of Conduct for WP/vBP). This forms an essential basis of the relationship of trust between the client and the WP/vBP. The duty of confidentiality ensures that the client can confide in the WP/vBP, so that errors in financial reporting can be better identified and corrected within this protected environment. WP/vBP are subject to the same criminal penalties as attorneys if they breach their duty of confidentiality (Section 203(1)(3) of the German Criminal Code (StGB)).

If the client were to fear that this communication is less protected than communication with an attorney, this could impair the complete and truthful disclosure of relevant facts.