Auditing

Having its accounting updated and in conformity with the new accounting standards, enables investors to more accurately and reliably assess the financial and economic performance and health of the companies in which they will invest.

Reliable and appropriate internal controls provide Management with greater assurance concerning the information used in decision making and mitigate risks and fraud.

Internal Audit

• Process review and regulation
  Diagnosis and redefinition of the operating and control activities developed in the business, with the objective of offering greater dynamism and efficiency to the organization. Mapping and preparing, in several formats, the regulation of standards for the company’s procedures, meeting the specific needs of each business.
• Internal control structuring and review
  A continuous review of the controls with the purpose of mitigating and monitoring the risks that may affect the performance of the company, identifying improvement in the managerial process, actions for detecting and preventing fraud and errors and the development and strengthening of internal controls.
• Corporate governance
  Corporate governance includes advisory services to implement and certify the company’s structure in order to comply with the standards and regulations in effect, as well as to conform to the international control standards for each activity, strengthening the company’s reliability, continuous growth and equity valuation.
• Operational and financial audit
  Without the specific purpose of issuing audit reports, such services are directed towards guiding Management with respect to the appropriateness of the bookkeeping, internal controls, tax regimes, compliance with tax obligations, and so forth.

External Audit

• Audit of financial statements
  Audit financial statements and the procedures adopted in preparing and presenting them with the purpose of expressing an opinion on their compliance with the Brazilian accounting practices (CPCs) or international ones (IFRS).
• Limited review of financial statements or agreed-upon procedures engagements
  A limited application of audit procedures or agreed-upon procedures engagement with the issue of a report on the facts specifically found.
• Print-run, distribution and lottery audit
  The objective of this type of assignment is to attest the appropriateness of the procedures adopted in drawing lots, awarding prizes and printing press copies by independently investigating the integrity thereof.
• Appraisal reports
  Specific accounting review for the purposes of demergers, mergers, business combination and capital increase, aiming at issuing an appraisal report.

Accounting Advisory Services

• Implantation of CPCs and IFRS
  Advisory services to diagnose, prepare, convert and render financial statements compliant with the Brazilian accounting practices (CPCs) or international ones (IFRS).
• Accounting analyses of complex topics
  Study and advice in applying topics of greater complexity in connection with the Brazilian or international accounting practices, such as Business Combination, Impairment and Discontinued Operations, among others.
• Advisory services to prepare and present financial statements and prepare for first audit
  Advisory services to implant Brazilian generally accepted accounting practices (BR GAAP) in preparing and presenting financial statements, as well as internal controls to support accounting balances and enable the examination of the first audit of the financial statements.
• Corporate training programs
  Preparation and administration of accounting and tax training programs.