Thomas Müller-Marqués Berger

Chair, Consultative Advisory Group
International Public Sector Accounting Standards Board

Thomas Müller-Marqués Berger, born in 1967, graduated as a Diplom-Kaufmann at the University of Mannheim in 1993, before he passed the tax advisor exam in 1997. In 1999 he passed the exam for the German Wirtschaftsprüfer (certified public accountant). He started working in 1993 and since 2003 as partner at EY. In 2004 he became director of the EY Center of Competence for Governmental Accounting in Germany. He served as director of Public Services in the region of Southwest Germany. Since 2009, he is the Global Head of International Public Sector Accounting and since 2012 Assurance Leader Government and Public Sector for EMEIA (Europe, Middle East, India and Africa) within EY. From 2013 to 2015, he represented EY at the Global Public Sector Leaders (GPSL) Group at IFAC.
Thomas has many years of experience in auditing and advising of public and municipal companies, non-profit organizations (clubs, associations and foundations) as well as globally and nationally acting industrial businesses. He is experienced in the audit of annual and consolidated financial statements of public and private enterprises according to German Commercial Code (HGB) and IFRS, the conversion of financial statements to international financial reporting standards (IFRS) as well as from cash-based accounting to accrual accounting for public sector entities.
Since 2003, he has been a member of Public Sector Group of Accountancy Europe (ACE; former FEE) and has served as Chair since 2011. Thomas is also a member of the German Public Sector Committee with the IDW since 2002. He was a member of the IFAC (International Federation of Accountants) Public Sector Steering Committee on Social Policy Obligations in 2003/2004. From January 2009 until December 2014, he was a member of the IFAC IPSAS Board for which he was nominated by the Institute of Chartered Accountants in Germany (IDW) and the Chamber of Chartered Accountants (Wirtschaftsprüferkammer). From January 2016, Thomas was serving as inaugural Chairman of the new Consultative Advisory Group (CAG) to the IPSASB. Since June 2017, he is the first elected IPSASB CAG Chair.
In 2010/2011, Thomas served as one of three members globally in the DAS Think Tank of the European Court of Auditors. He covered the area “Audit Methodology for the EC IPSAS Accounts”. Currently, he is the Representative of the Federation of European Accountants (FEE) at the European Commission Accounting Advisory Council (since 2013) as well as at the EUROSTAT EPSAS Task Forces, the EPSAS Working Group and its Cells (since 2012).
Mr. Müller-Marqués Berger has intensively published on the subject of Public Sector Accounting. He is the author of “IPSAS explained” which was published in its 2nd edition in 2012. Finally, Thomas has provided presentations, speeches and training on International Public Sector Accounting in numerous countries globally.
In November 2016, Thomas Müller-Marqués Berger was awarded “Honorary Membership” by The Chartered Institute of Public Finance & Accountancy (CIPFA), UK, for his outstanding contributions to raising the standards of global public finance management.