Roger FRICK is Chartered Accountant or CPA in Switzerland and Liechtenstein (1996) as well as TEP – Trust Estate Practicioner. Roger has 23 years of professional experience in trust, tax and legal matters. Starting with an internal auditor in VP Bank for 6 years, he joined Allgemeines Treuunternehmen (ATU), Vaduz since August 1995. Now he is the member of the ATU board of directors and member of the trustee board, active as a licensed trustee and licensed auditor / CPA. And he also acts as the President of the Liechtenstein institute of Professional Trustees and Fiduciaries (LIPTF) and the President of the Ethics Commission of the LIPTF, an institution of public interest.