Email Addresses for Mail Merge: Steuerberater, Wirtschaftsprüfer, Insolvenzverwalter -- 2

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I'm seeking assistance in sourcing new email addresses for a mail merge. The countries of interest include: Germany - Austria - Switzerland

Key Details:
- Industry Focus: The email addresses must be from the tax advisor, auditor, insolvency administrator sectors.
- Contact Level: I'm specifically looking for C-Level contacts, Presidents, and Heads of departments.
- Target Job Titles: The email addresses should belong to individuals with the job titles of CEO/President, Partner, Anwalt, Founder.

Feature:
nuber of empoyees MUST NOT have more than 300

Deliverables:
25000 valid email addresses up to date
Make sure you are using a bot or can share data from a designated provider

Mandatory:
Make sure your data is verified by a mailtester (attach protocol)

To apply:
decrie the sources you use and how you make sure the bouncing rate is under 3%
what mailtester are you using to make sure each mail is verified

BUDGET is USD 100
TIME is 24 hours