Ralph ter Hoeven is partner within the Deloitte Member Firm (Deloitte Accountants BV) where he chairs the IFRS Center of Excellence Rotterdam. Within Deloitte, he is also part of the Accounting and Auditing Center (AAC) that serves as the technical office for Deloitte Accountants. Ralph is responsible for the quality of IFRS-services and technical advice on consultations submitted by (audit) teams and professionals.