- Born in 1964
- 1983 Training as wholesale, export and import merchant with the firm of Wocken Industriebedarfs-KG, Meppen
- 1986 Banking internship with Volksbank Lingen eG.
- 1987 Internship in merchandise management with Raiffeisen-Warengenossenschaft Glandorf-Glane-Laer eG
- Association auditor exam with Deutsche Genossenschafts- und Raiffeisen e.V., Bonn
- 1998 Accredited as tax consultant
- 2000 Accredited as chartered accountant
- 1987 to 1990 Audit assistant and later association auditor with Genossenschaftsverband Weser-Ems e.V.
- 1990 to 2001 Senior auditor in the field of cooperative bank auditing
- Since 2001 Partner in WMS Treuhand
- German Chamber of Chartered Accountants
- German Institute of Chartered Accountants(IDW)
- German Chamber of Tax Consultants
- Osnabrück Tax Forum
- 15 years experience of conducting audits, especially in the field of cooperative banking and merchandise cooperatives (both commercial and industrial enterprises) under the rules of the German Act of Cooperatives, Commercial Code, Banking Act and Securities Trading Act. Audit experience also with cooperative-associated companies (eg GmbH), foundations and associations.
- Part-time activity as a lecturer at Genossenschaftsakademie Rastede and at FinanzColloquium in Heidelberg.