Ralph Köhn was born in 1958 in Hamburg. While studying business administration in Hamburg and Cologne, he completed several professional work placements in Germany and abroad. After successfully concluding his studies, he was employed at a tax consultancy firm and an auditing firm. He passed his tax consultant examination in 1992. He was appointed as a certified public accountant/chartered accountant in 1998.

Matthias Botzke was born in 1972. After training as a wholesale and foreign trade merchant, he pursued a degree in the specialist field of Commercial Law at the University of Applied Sciences in Lüneburg, which he successfully completed in 2001. Since 2001, he has been working as a tax and audit assistant. He passed the tax consultant examination in 2005. The appointment as a certified public accountant/chartered accountant took place in 2008. .

Ingo Kirschke was born in 1941 in Berlin. After concluding an apprenticeship as an industrial clerk, he worked as a commercial clerk for an international electronics company. In spring 1965 he switched professions by accepting a job at a renowned Hamburg-based audit firm. In the tax and audit services department here, he acquired the expertise that enabled him to sit for the exam to become a representative in tax matters in 1971. That same year, he transferred employment, became an office supervisor and in 1973 a partner. He was accredited as a tax consultant in 1977.