Workgroup member photo

Ralph Welter

Chairman, Auditor, PwC

Ralph is a partner with PricewaterhouseCoopers in Germany.  He is a qualified accountant in Germany (Wirtschaftsprüfer) and the US (CPA). He is the lead audit partner for two international utility companies which has him frequently involved in questions around the accounting of regulated activities.

Ralph has spent two years of his career in PwC London's central technical team. Today he co-chairs PwC's Global Energy, Utilities and Resources IFRS Experts Committee.


EFRAG Rate-Regulated Activities Working Group (EFRAG RRAWG)

 The EFRAG Rate-Regulated Activities Working Group advises and provides input to EFRAG TEG discussions aiming at developing positions on rate-regulated activities financial reporting issues.  The group is supported by members of the EFRAG Secretariat.

The European Commission has been granted observer status. IASB members and staff may participate as part of the IASB outreach activities.

The current Members of the EFRAG RRAWG are (please click on Members' names to view their profiles):

Name Job title
Ralph Welter Chairman, Auditor, PwC
Giorgio Acunzo Auditor, EY
Nicola Bruno Industry, Atlantia SpA
Jean-Louis Caulier Auditor, KPMG
Jose-Luis Daroca Auditor, Deloitte
Claire Dusser Auditor, Mazars
Isabelle Triquera Gonbeau Industry, EDF Group
Simon Grant Industry, National Grid plc
Cosimo Guarini Industry, Terna Spa
Markus Lotz Industry, 50Hertz Transmission GmbH
Isabelle Nuss Industry, Engie
Thomas Possert Industry, Energie Steiermark AG
Fabien Rock Industry, SNCF Reseau
Laura Lopez Sotomayor Industry, Ferrovial SA
Samuel Vaughan Industry, United Utilities Group PLC
Stefanie Voelz User, Moody's (Observer)
Javier Pastor Zuazaga Industry, Iberdrola SA