KPMG Europe’s head of finance and infrastructure was set to be Dutch CFO Jaap van Everdingen, but KPMG Holland voted narrowly against joining the group, which is officially formed on 1 October.

A vote among the 220 partners saw them one vote short of the two-thirds majority required.

A replacement for van Everdingen has not been made, however the role could be taken on by one or both of his second-in-commands, German CFO Hans Zehnder and UK CFO Mike Blake.

But the role could be temporary, as Accountancy Age understands that if the Dutch firm was to join later, it would expect to have representation on the board.

UK and German senior figures dominate KPMG Europe’s board structure. Dr Joachim Schindler is the group’s head of audit, while Sue Bonney from the UK firm is head
of tax.

COO Colin Cook oversees the seven heads, with the firm jointly chaired by John Griffith-Jones and professor Rolf Nonnenmacher.

The merger of the UK, German and Swiss firms will create a £2bn business by fee income.