Roles and Responsibilities
On June 1, 2026, Coöperatief Deloitte U.A. (the Cooperative) acquired shares in Deloitte EMEA B.V. (Deloitte EMEA) and Deloitte EMEA Services B.V. (EMEA ServiceCo), both Belgian entities. Deloitte EMEA was established by certain Member Firms and their affiliates to provide pan‑EMEA coordination and governance. Its purpose is to enable collective delivery of the EMEA strategy while preserving local market decision‑making and autonomy over profit sharing. Deloitte EMEA does not provide professional services to clients. EMEA ServiceCo collects the EMEA subscription fees and optional contributions for joint EMEA investments and services, and coordinates the delivery of shared services and network representation on behalf of the Participating Member Firms. Participating Member Firms (including Deloitte Netherlands) retain their local rights, ownership interests and operational autonomy. Deloitte EMEA and EMEA ServiceCo act as coordinating entities under the agreed network arrangements to support consistent implementation across the region.
Before June 1, 2026, Deloitte NSE LLP (Deloitte NSE) was the member firm of Deloitte Touche Tohmatsu Limited (DTTL), a United Kingdom (UK) private company limited by guarantee. Deloitte NSE, with affiliates in 30 countries across Europe and the Middle East, was not engaged in professional practice itself.
Until the end of the financial year 2025/2026, Deloitte Netherlands was the Dutch Affiliate of Deloitte NSE and Deloitte NSE No2 CLG, a legal entity according to Irish law. Both were members of the Cooperative, Deloitte NSE No2 CLG having a two thirds majority of the voting rights in the General Meeting. As of June 1, 2026, both NSE entities ceased to be members of the Cooperative.
Prior to the implementation of EMEA, the Board of Deloitte NSE was primarily responsible for ensuring high-quality governance and stewardship of Deloitte NSE. The NSE Chief Executive Officer (CEO) led the NSE Executive and was accountable to the NSE Board to deliver on the agreed long-term strategy of Deloitte NSE. Deloitte Netherlands, as well as the other national practices within NSE, maintained a significant degree of marketplace, talent, and operating independence. Importantly, our strategy is also fully aligned with the overall NSE strategy, as will be the case for the new EMEA strategy. All trading continues through local country practices, including the practices of Deloitte Netherlands.
The Dutch Corporate Governance Code and Audit legislation
Deloitte, as a non-listed company, is different from the companies for which the Dutch Corporate Governance Code (‘the Code’) is intended. However, on a voluntary basis and in addition to applicable Dutch civil law, Deloitte applies the principles of the Code where relevant and acts in the spirit of the Code. Some of the best practices mentioned in the Code either may not be applied in identical form within Deloitte, or are not suited to being applied, such as protective measures against takeovers, the certification of shares, the publication of price-sensitive information and the information supplied to and discussions held with parties in the financial markets. Furthermore, neither the Executive Board nor the Supervisory Board members are granted share options.
Deloitte’s Articles of Association and rules and regulations contain the best practices of the Code where relevant and are in line with the applicable Audit legislation, such as the Wta and Bta.
General Meeting
The General Meeting of the Cooperative brings together all members: the NL Equity partners who are members of the Cooperative through their personal professional companies, and until June 1, 2026, Deloitte NSE and Deloitte NSE No2 CLG. The members of the Supervisory Board are also invited to attend the General Meeting. The company’s annual results, long-term policy and certain other matters referred to in the Articles of Association require the approval of the General Meeting.
Supervisory Board composition
The Supervisory Board is composed of the following members: Hans van der Noordaa (Chair), Denise Larnder, Mariëlle Vogt and Corien Wortmann. Bas Verhart stepped down from the SB in October 2025. After Hessel Dikkers was appointed on June 9, 2026, the Supervisory Board again consists of five members. The entire Supervisory Board is composed of external independent members, of whom there are two men and three women. The Supervisory Board has drawn up guidelines for its size and composition, considering the expertise and experience required of Supervisory Board members. The Supervisory Board’s profile, charter and selection and nomination process are available on our website.
During 2025/2026, Hans van der Noordaa, Chair of the Supervisory Board of Deloitte Netherlands was also a (non-voting) Independent Non-Executive member of the NSE Board. He is relinquishing this role now that NSE LLP — and with it the Board — will cease to exist. The Independent Non-Executive members of the NSE Board are remunerated for their role by Deloitte NSE.
Supervisory Board tasks and responsibilities
The Supervisory Board oversees and advises the daily policymakers of the Cooperative and Deloitte Accountants B.V. (Audit firm), and supervises all general developments at Deloitte. The Supervisory Board is collectively responsible for the execution of its tasks and reports to the General Meeting. In fulfilling its duties, the Supervisory Board focuses on, among other things, the interests of the Audit firm and the public interest in ensuring the quality of statutory audits. The Supervisory Board always acts in the company’s best interests, taking account of the relevant interests of all stakeholders.
The Supervisory Board is entrusted with the supervision of the policies and activities of the Executive Board and the daily policymakers of the Audit firm, inter alia in relation to the following: (i) Realisation of the company’s objectives, including with regard to Environmental, Social and Governmental goals; (ii) Strategies pursued by the company and the risks involved, including with regard to people and sustainability; (iii) Design and implementation of internal risk management, quality and control systems; (iv) Quality, independence, integrity, ethics and other matters of public interest; (v) Deloitte’s financial reporting process; and (vi) Deloitte’s compliance with laws and regulations.
Supervisory Board committees
The Supervisory Board has formed three permanent committees, each with its own rules of procedure: (i) Audit & Finance Committee; (ii) Quality, Integrity & Risk Committee and (iii) the Remuneration & Nomination Committee. The committees prepare the decision-making of, and frequently report to, the Supervisory Board.
Executive Board composition
The EB is composed of three members: Hans Honig (CEO and Chair), Dagmar Enklaar (Chief Operating Officer) and Jamie Gatt (Chief Quality and Risk Officer).
Executive Board tasks and responsibilities
The Executive Board is responsible for, among other things, creating a strategic and policy framework and objectives, including regarding ESG, People, Quality and other impacts, monitoring the implementation of policies and maintaining cohesion between the company’s various businesses and service lines. The Executive Board reports to the Supervisory Board and to the General Meeting.
Executive Board members are collectively responsible for leading and managing the company. The Executive Board acts in the company’s best interest at all times when fulfilling its duties, considering the relevant interests of all stakeholders. It is responsible for observing relevant laws and regulations, implementation and the execution of the Deloitte NL group strategy, managing the risks involved in the company’s activities and overseeing its financial affairs.
Avoiding conflicts of interest
No member of the Executive Board takes part in discussions or decision-making processes that may give rise to a conflict of interest between the Board member and Deloitte. In such cases, Deloitte is normally represented by another person, who is appointed specifically for this purpose by the Supervisory Board. To our knowledge, no transactions involving any potential or real conflict of interest, as defined by the Code, took place in 2025/2026.
Executive Committee
The Executive Committee (ExCo) supports the Executive Board and has a role in the preparation, implementation of decisions taken and execution of the strategy by the Executive Board. Decision-making always takes place in the Executive Board. However, broad commitment is of crucial importance in a Partnership. By having a broader ExCo with representation from the different focus areas, (i) there is a strong connection between the EB and the various businesses and industries and (ii) enhances commitment and involvement of the partners. The ExCo structure is flexible to meet the changing needs of the organisation. On May 31, 2026, the Executive Committee consisted of 15 members: 5 women, 10 men, reflecting our present operating structure.
Partnership Council
The Executive Board, with the approval of the Supervisory Board, has established a Partnership Council that consists of four partners. The Partnership Council is charged with giving support and advice to the Supervisory Board and Executive Board. The Chair of the Supervisory Board can decide to invite (a delegation of) the Partnership Council to attend all or part of meetings and other discussions of the Supervisory Board and its committees.