Born 1950

Studied business administration at the University of Cologne

1974 to 1981, auditing activities, among others at Treuhand Vereinigung Coopers & Leybrand, Frankfurt/Main

Since 1978, Steuerberater (tax consultant)*, Steuerberaterkammer (Association of Tax Consultants and Tax Agents), Düsseldorf

Since 1982, Wirtschaftsprüfer (auditor)**, Wirtschaftsprüferkammer (Chamber of Auditors), Berlin (Düsseldorf office)

Auditor for quality control according to Section 57a Abs. 3 WPO

Business Mediator

Member of the Institute of German Certified Public Accountants (IDW - Institut der Wirtschaftsprüfer)

* The legally accredited professional title "Steuerberater" (tax consultant) was awarded respectively in the Federal Republic of Germany (Federal State of North-Rhine Westphalia).

** The legally accredited professional title "Wirtschaftsprüfer" (auditor) was awarded respectively in the Federal Republic of Germany (Federal State of North-Rhine Westphalia).