Workgroup member photo

Gerard van Santen


Gerard van Santen (1973) is the chairman of the Dutch Accounting Standards Board and a partner at Ernst & Young Accountants LLP in the Netherlands, leading the IFRS desk in the WesternEuropeMaghreb (WEM) region. Gerard is specialized in financial reporting under IFRS and Dutch GAAP, both from an auditing and advisory perspective.

He has specific experience in and focus on:

  • accounting for complex transactions, including the related valuation issues, like business combinations, impairment testing and pension accounting;
  • conversions from local GAAP to IFRS and implementation of new accounting standards;
  • broad experience in a wide range of industries, including power & utilities, oil & gas, telecom, technology, real estate & construction.

Gerard is a member of the EY Global and EMEIA IFRS desk, the EY Global IFRS Impairment Subject Matter Group, the EY Global IFRS Fair Value Measurement Subject Matter Group and the EY Global IFRS Rate Regulated Activities Subject Matter Group.

Before becoming the chairman of the Dutch Accounting Standards Board as from 1 January 2021, he has been a member of the DASB from 2007-2018.


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
Gerard van Santen Chair
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
Ralph Welter PwC Germany
Javier Pastor Zuazaga Iberdrola SA