Manfred Lehmann

Certified Public Accountant, Tax Consultant, Partner

Beruflicher Werdegang

After studying economics at the University of Hamburg with a focus on "auditing and trusteeship", Mr. Lehmann gained his first professional experience in a medium-sized auditing and tax consulting firm. After passing the tax consultant exam, he moved to a Hamburg law firm, where he later also worked as an auditor. About 20 years ago, he joined SCHOMERUS, where he has been a partner and shareholder for almost as long.


From his youth up to the age of 30, Manfred Lehmann's voluntary commitment was shaped by his activities as a youth leader in church institutions. Through various functions on boards up to the federal level, he was also able to gain experience in the practical work and management of non-profit organizations. In the years up to 2021, he was most recently a member of the jury of the "German Commitment Award" and on the scientific advisory board of the "Alliance for Nonprofit". He has good and personal contacts with top associations, in the charity sector and with fundraising organizations.


  • Auditing

  • Auditing services

  • Audit of the use of funds abroad

  • Audit of risk, ICS and compliance management systems


  • Institute of Public Auditors in Germany, Incorporated Association (IDW)

  • Auditors' Committee of the German Donations Council e.V.


  • Accounting treatment of grants (donations) to non-profit organizations, in: Der Betrieb 24/2006

  • Current Aspects of the Accounting Treatment of Grants (Donations) to Non-Profit Organizations, in: Der Betrieb 12/2007

  • Significant changes in the accounting treatment of donations due to the new IDW standard RS HFA 21, in: Der Betrieb 46/2010

  • Have expense provisions had their day?, in: Stiftung und Sponsoring 3/2020

Dozenten- und Prüfertätigkeiten

Manfred Lehmann has already been active as a speaker at the "Hamburger Tage des Stiftungs- und NonProfit-Rechts" (Hamburg Days of Foundation and Non-Profit Law), the "DZI Spenden-SiegelFORUM" (German Central Institute for Social Issues Donation Seal FORUM) or at the "Kölner Tage des Gemeinnützigkeitsrechts" (Cologne Days of Non-Profit Law).

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Schomerus & Partner mbB
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Schomerus & Partner mbB
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