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.