Workgroup member photo

Ralph Welter


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
Giorgio Acunzo EY Associate Partner
Nicola Bruno Atlantia SpA
Jean-Louis Caulier KPMG
Jose-Luis Daroca Deloitte
Claire Dusser Mazars
Isabelle Triquera Gonbeau EDF Group
Simon Grant National Grid plc
Cosimo Guarini Terna Spa
Markus Lotz 50Hertz Transmission GmbH
Isabelle Nuss Engie
Thomas Possert Energie Steiermark AG
Fabien Rock SNCF Reseau
Laura Lopez Sotomayor Ferrovial SA
Samuel Vaughan United Utilities Group PLC
Javier Pastor Zuazaga Iberdrola SA