Frans van Schaik is a Professor of Accounting at the University of Amsterdam in the Netherlands, his home country. He is Deloitte’s Global Leader Public Sector Accounting and Auditing. He has been an accounting and auditing partner of Deloitte since 1996. He holds a PhD, is a CPA and published over 50 articles in the field of accounting, decision support, and auditing. Professor Frans van Schaik is an IPSAS consultant, author and professor. He is an advisor in IPSAS implementation to national governments and international public sector organizations. He has been a member of IPSASB (International Public Sector Accounting Standards Board), the worldwide standard setting body for the financial reporting by governments and intergovernmental organizations.