Executive members of the Board of Directors:

Naumann, Klaus-Peter

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

Professional Background: 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) and 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.

Kelm, Daniela

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

Professional Background: Studied Rechtswissenschaften (legal sciences degree) at University of Münster from 1994 to 1999, 1st Staatsexamen (state examination in law) in 1999, Master of Laws (LL.M.) in England 2000, 2nd Staatsexamen in 2002, Doctorate (Dr. iur.) at the  University of Cologne in 2007, licensed as a lawyer in 2007. Joined the IDW in 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) since 2007.

Sack, Melanie

Born in 1970, Member of the Executive Board of the IDW since April 1, 2018.

Professional Background: 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.