Board of Directors

The Board of Directors is responsible for managing the IDW. It comprises executive as well as non-executive members and directs the operations of the IDW, unless the Board of Directors resolves otherwise for particular business.

Executive members of the Board of Directors:

Klaus-Peter Naumann
Naumann, Klaus-Peter

Born in 1959, Prof. Naumann has been the Chief Executive Officer of the IDW since 2002.

  • Graduation as a Diplom-Kaufmann (business studies degree) in 1983
  • 1983 to 1988 research assistant at the Prüfungsamt für Wirtschaftswissenschaftliche Prüfungen and the Institut für Unternehmensrechnung und Besteuerung of the Westfälische Wilhelms University Münster, completing a doctorate (Dr. rer. pol.) in 1988.
  • Joined the IDW in 1989, became a Steuerberater [licensed tax advisor in public practice] in 1990.
  • From 1993 until 1995 employed by the SCHITAG Schwäbische Treuhand AG in Stuttgart, after which appointed as Wirtschaftsprüfer [German public auditor] in 1996 and resumed former position as technical manager at the IDW, where, among other duties, he was the German delegate with the "Accounting Advisory Group" at FEE (renamed Accountancy Europe) (1996-2001),
  • Technical Advisor to the German Delegate to the IASC (1998-2001)
  • Member of the Accountancy Europe Council (from 2001 onwards). Promoted to Deputy General Manager of the IDW (1999-2001) and General Manager of the IDW (2001)
  • From 1997-2002 Honorary Professor at the Georg-August University Göttingen, and in 2009 appointed Honorary Professor at the Westfälische Wilhelms University Münster. Member of the Administrative Board of the Accounting Standards Committee of Germany (ASCG) since 2011, and since 2015 appointed Member of the Regierungskommission Deutscher Corporate Governance Kodex.
  • Since 2018 Member of the FB4-Advisory Board of the Wirtschaftswissenschaftliche Fakultät, Westfälische Wilhelms University Münster. Since 2019 Member of the Advisory Board of the Schmalenbach-Gesellschaft für Betriebswirtschaft e.V.

Melanie Sack
Sack, Melanie

Born in 1970, Deputy Chief Executive Officer of the IDW since January 2022 and Chief Operating Officer (COO) since April 1, 2018.

  • Graduated (1996) as Diplom-Kauffrau [business studies degree], thereafter diverse roles in auditing firms of varying sizes, including Warth & Klein GmbH in Düsseldorf and Ernst & Young AG in Hannover; Manager at the Wirtschaftsprüferkammer [Chamber of Public Accountants] (WPK) in Berlin from 2010 to 2012
  • Professional examinations as Steuerberaterin [licensed tax advisor in public practice] in 2002 and as Wirtschaftsprüferin [German public auditor] in 2005. Active in the IDW since 2012; Head of Department for Membership Services and Public Relations
  • from 2016 Markets and Communications. Appointed as a Member of the Advisory Council of Datev (Term 2019 to 2023)
  • Since October 2020, Member of Advisory Board of the Forum for Digital Data Analysis in Deggendorf (DFDDA) e.V.
  • Since June 2022 member of the Sustainable Finance Advisory Committee of the Federal Government in the 20th legislative term

Daniela Kelm
Kelm, Daniela

Born in 1975, Member of the Executive Board of the IDW since January 1, 2016.

  • 1994 to 1999 Studied Rechtswissenschaften (legal sciences degree) at University of Münster
  • 1999 1st Staatsexamen (state examination in law)
  • 2000 Master of Laws (LL.M.) in England
  • 2002 2nd Staatsexamen
  • 2007 Doctorate (Dr. iur.) at the University of Cologne
  • 2007 Licensed as a lawyer
    2007 Joined the IDW
  • Since 2007 Member of the Board of Directors of the "Bundesverband" der freien Berufe e.V.". Member of the "Kölner Gesprächskreis Internationales Bilanzrecht e.V." (Cologne discussion group for international accounting law)

Non-executive members of the Board of Directors:

Christoph Regierer
Regierer, Christoph

Born 1965, non-executive member and Deputy Chair of the IDW Board since September 2019, Chair since 01. September 2020.

  • 1983 to 1989 Law studies at the Freie Universtät in Berlin, internship in Berlin and London (1989 to 1992)
  • 1989 1st state examination
  • 1992 2nd state examination
  • 1996 Doctorate (Dr. jur.) at the Christian-Albrecht University in Kiel
  • 1997 and 1999 professional examinations as Steuerberater (Licensed tax advisor in public practice) and Wirtschaftsprüfer (German public auditor), respectively.
  • Since 1992 With Mazars Berlin
  • 1999 Lecturer at the Freie Universität in Berlin (Finance, Accounting and Taxation). Member of the IDW Administrative Council until September 2019. Chair of the IDW Working Group "Family-owned Entities", Member of the IDW Working Parties "Representation Letter" and "Business Succession", Member of the Hidden Champions Institute, Board ESMT Berlin.

Martin Plendl
Plendl, Martin

Born 1959, non-executive member of the IDW Board since September 2019, Deputy Chair since 01. September 2020.

  • Business studies at Ludwig-Maximilian University Munich and University Regensburg, graduated as Diplom-Kaufmann (business studies degree) followed by a doctorate (Dr. rer. Pol.) at the University Bamberg
  • Professional examinations as Steuerberater (Licensed tax advisor in public practice) and Wirtschaftsprüfer (German public auditor) in 1990 and 1992, respectively.
  • Since 2010 CEO of Deloitte Germany and member of Deloitte Global Exectutive.
  • For many years, member of the IDW Auditing and Accounting Board (until 2009). Member (and Deputy Chair until 2019) of the IDW Administrative Council.
  • Honorary Doctorate at the Institute for Accounting, Auditing and Analytics, Ludwig-Maximilian University Munich.
  • Since 2019 member of the Execuitve Committee of the Schmalenbach Gesellschaft für Betriebswirtschaft e.V. (Schmalenbach Society for Business Economics) and member of the University Council of the Technical University (TU) Munich.

Petra Justenhoven
Justenhoven, Petra

Born in 1967, non-executive member of the IDW Board since January 2021.

  • Business Studies in Finance (FH), Business Administration (FH) and CGFE from Normandy Business School, France
  • 1997 Professional examinations as Steuerberaterin (licensed tax advisor in public practice)
    and 2001 as Wirtschaftsprüferin (German public auditor)
  • Since July 2022 Chairwoman and Senior Partner of PwC Europe and Territory Senior Partner (TSP) of PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft

Ingmar Rega
Rega, Ingmar

Born in 1968, Member of the IDW Board of Directors since November 2017.

  • Graduated as Diplom-Agraringenieur [agricultural engineer] at the University of Kiel, professional examinations as Steuerberater [licensed tax advisor in public practice] in 1999 and Wirtschaftsprüfer [German public auditor] in 2001
  • From 1995 to 2018 with Wirtschaftsprüfungsgesellschaft KPMG AG, 2011 to 2014 as Head of Audit, 2014 to 2018 Member as of the Board of Directors
  • Since September 2018 Member of the Board of Directors of Genossenschaftsverband – Verband der Regionen e.V. (Regional Cooperative Association)
  • Member of the IDW Administrative Council from 2015 to November 2017

Martin Wambach
Wambach, Martin

Born 1964, non-executive member of the IDW Board since September 2019.

  • Business studies at the Otto-Friedrich University Bamberg. Professional examinations as Steuerberater (Licensed tax advisor in public practice), Umweltgutachter (Environmental appraiser) , Wirtschaftsprüfer (German public auditor) and IT-AuditorIDW in 1994, 1996, 1999 and 2017, respectively
  • Managing Partner and Chief Digital Officer of Rödl & Partner. Member of the Steering Group of the Latin-American Association, Deputy Director of the Institut der Rechnungsprüfer Deutschland (IDR) (Institute of Public Sector Auditors for Municipalities, Germany)
  • Member of the IDW Administrative Council from 2015 to 2019

Peter Wollmert
Wollmert, Peter

Born in 1963, non-executive member of the IDW Board since October 2011.

  • Studied business studies at the Philipps-Universität Marburg, scholarship holder of the German Academic Exchange Service (DAAD) at the University of Illinois at Urbana-Champaign, USA, doctorate (Dr. rer. pol.) from the Philipps-Universität Marburg, professional examinations as Steuerberater [licensed tax advisor in public practice] in 1994 and Wirtschaftsprüfer [German public auditor] in 1996
  • Managing Director of Ernst & Young GmbH Wirtschaftsprüfungsgesellschaft in Stuttgart, Honorary professor at the University of Mannheim since 2011
  • Member of the IDW Board of Directors, becoming Deputy Chair from November 2017 to September 2019, Chair of the IDW Board of Directors from September 2019 to 01. September 2020