Divine Counselors are Trinity-origin beings; are counsel of Deity to superuniverses.  Divine Counselors, with associates, are highest source of truth on evolutionary planets.  With his associates constitute a tribunal of Trinity divinity, the highest mobile advisory body in the universes of time and space.  There are 21 billion in service, 3 billion in each superuniverse. The number is fixed. Their creation is a finished and past event.  Its transport speed is quite high. It takes only 109 days for a Divine Counselor to travel from Uversa, the capital of our superuniverse, to Urantia.  Co-ordinates beings of them are Perfectors of Wisdom and Universal Censors. 
When a Divine Counselor speaks about the Eternal Son, he knows whereof he speaks. He has stood in the divine presence of this Eternal Son on almost innumerable times.  Hearts of Counsel, Joys of Existence, and Satisfactions of Service are reflective associates of Divine Counselors.  High Son Assistants serve as clerks for Divine Counselors.  They appear in personality registers. 
Many things happen in the universes that the Divine Counselors do not fully understand. They are constantly confronted with cosmic reactions that they cannot fully understand, forces that come from the Absolutes.  They preside over some superuniverse courts. 
When they pronounce verdicts the Divine Counselors represent the “I will be” of the judgment, and always pronounce verdicts in liaison with a Perfector of Wisdom, the “I was,” and a Universal Censor, the “I am”.  They have residence in the fourth circle in Jerusem. 
They harmonize versions of wisdom. If confusion arises regarding the harmonization of these two versions of wisdom, immediate appeal is made to the Divine Counselors, who forthwith rule as to the proper combination of procedures.  They work attached to governments on major sectors.  They serve in superuniverse governments and courts.  They are in charge of the formation of the Celestial Recorders in Uversa. The university located there is conducted by them.  They are the authors of a good number of papers of The Urantia Book: the prologue and papers 1 to 9, 17 to 19, 23, 24, and 31. 
“I come forth from the Eternal, and I have repeatedly returned to the presence of the Universal Father. I know of the actuality and personality of the First Source and Center, the Eternal and Universal Father”. 
See also: UB 19:3.