Examination of financial statements aiming at issuing a report for companies or institutions subject to regulatory bodies such as the Brazilian Securities Commission – CVM, Brazilian Central Bank – BACEN, Superintendence of Private Insurance – SUSEP and the Credit Protection Services bureau – SPC.

Auditing in accordance with customer specification, in particular in acquisition transactions, we perform a comprehensive accounting review of potential contingent liabilities and determine the market value of assets.

Revision of financial statements with the purpose of issuing an audit report (in negative form) to companies or regulated institutions (Brazilian Securities Commission – CVM, Brazilian Central Bank – BACEN, Superintendence of Private Insurance – SUSEP and Credit Protection Service bureau – SPC).

We carry out review analysis to certify the circulation and number of copies of media outlets in addition to the validation of raffles.

Development of specific training programs for teams of internal auditors as well as for financial accounting professionals.

Special reviews of companies undergoing split-up, merger, incorporation and capital increase to define valuation parameters and preparation of the respective evaluation reports.

Assessment, implementation and development of procedures to comply with rules established by management and compliance with current legal standards; suggestions for improvement of internal controls, management of operating systems and complete outsourcing of activities.

Advisory services on the preparation of information and accounting documents requested by the Brazilian Securities Commission – CVM.

Identification, assessment and testing of internal and management controls over companies’ operating systems and further elaborating a detailed report with suggested recommendations.

Examination and reviews, as well as translation and presentation of balance sheets in accordance with US (US GAAP) and international accounting standards (IAS/IFRS).

Advisory services to be implemented by management and trustees and auditing for special-purpose companies.

• Organization, classification and processing of accounting documents to generate reports including accounting information to be utilized as management tools;
• Preparation of monthly trial balance sheets and annual financial statements in accordance with accounting principles and regulations of the Federal Accounting Council (Conselho Federal de Contabilidade – CFC) and applicable tax laws;
• Preparation of financial statements in accordance with US GAAP and IFRS principles;
• Maintenance of controls over fixed assets (location, useful life, etc.) and physical identification for valuation purposes.

• Bookkeeping required by tax law (General Ledger, E-LALUR, E-LACS – Taxable Income Control Register, Inventory Register, etc.);
• Preparation of Corporate Income Tax Return, Company Information Statement, Quarterly Information and other reports required by tax authorities;
• Compliance with head office and subsidiary requirements related to state and municipal taxes (posting of related tax books, determination of tax amounts, issuance of payment documents, etc.);
• Analysis of laws, tax framework and activity sector of each customer, in order to minimize companies’ tax burden;
• Advisory services to partners concerning changes in laws, as well as in the preparation of the Corporate Income Tax Return.

• Preparation / filing of annual adjustment statement or estate statement;
• Compulsory monthly payment calculation;
• Calculation of capital gains tax and net income in variable income;
• Calculation of tax on causa mortis transmission and donation of property (ITCMD);
• Preparation / filing of Brazilian Capital Declaration Abroad (CBE) to the Brazilian Central Bank (BACEN);
• Analysis of capital gain taxation on investments held abroad, foreign currency or stock-based payments (stock options).

• Hiring and termination of employees (employment contracts, registration, etc.).
• Monthly payroll, including payroll bank orders, payment receipts (payslip), and mandatory social charge receipts, etc.;
• Maintenance of controls over entitlement and payment of individual or collective paid vacations (issuance of vacation notices, receipts, etc.);
• Control and calculations of 13th month salary and related receipts;
• Advice on compliance with tax, labor and social security laws in order to minimize contingency risks;
• Preparation and delivery of ancillary obligations.

• Payroll for household employees;
• Preparation of ancillary obligations for household employees;
• Fiscal tax bookkeeping for individual farm owners or agricultural producers;
• Consulting – individual tax planning and consulting.

We offer paralegal services linked to the formalization, regularization and steady operation of companies’ activities in accordance with current legal provisions and rules:

• Constitution or extinction of companies and subsidiaries or branches;
• Preparation of minutes of general meetings, ordinary and extraordinary meetings;
• Bookkeeping and maintenance of corporate books (book of registered shares, minutes of meetings with partners, etc.);
• Preparation of corporate acts for the transformation of the legal entity type;
• Amendments to Articles of Association or Articles of Incorporation;
• Registration of corporate acts in municipalities and public agencies;
• Obtaining negative certificates (or no record certificates): Federal, State, Municipal, Notaries or Commercial Boards.

Development of training and re-training programs for professionals responsible for auditing and accounting activities.  These programs are tailored to customers’ business sector and may include procedures to streamline activities;

The courses aim to offer increased knowledge, discuss and clarify tax, labor and other issues which are of interest to participants in this professional field.