EX-23.2 10 ggb-20231231xex23d2.htm EXHIBIT 23.2

EXHIBIT 23.02

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CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

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We consent to the incorporation by reference in the registration statements (No. 333-171217 and No. 333-179182) on Form S-8 of our report dated March 30, 2022, with respect to the consolidated financial statements of Gerdau S.A.

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/s/ KPMG Auditores Independentes Ltda.

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Porto Alegre, Brazil

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March 28, 2024