I am preparing a tax return for a partnership. There are two members that are active in the LLC. Do they have to pay self employment taxes on earnings?

I followed all the steps in turbo tax. Both partners are active in the business and took distributions. One of the partners accountant says there should be no self employment taxes on line 14-a of the K1. I'm under the understanding the managing members would have to pay self employment as they are not limited or passive.