The CFO of KPMG in Holland, Jaap van Everdingen, was originally earmarked for the role, but when the Dutch firm voted narrowly against joining the UK, German and Swiss firms in the European merger, Everdingen was no longer eligible for the post.

Erle moves into the finance director role having served as head of risk management. He is a tax expert who was admitted to the Frankfurt bar in 1987 and received his certification as a tax specialist in 1991.

Erle has been a member of the KPMG board since 1998 and has authored numerous essays and books on tax, accounting and company law.

The length of time Erle will stay in the role could depend on whether KPMG Holland decides to make a second attempt at joining KPMG Europe.

Van Everdingen was initially lined-up for the FD role to give the Dutch firm a seat on the KPMG Europe board, which is dominated by partners from the UK and Germany.