Smart decisions. Lasting value.TM
Audit | Tax | Advisory | Risk | Outsourcing
Audit | Tax | Advisory | Risk | Outsourcing
www.crowehorwath.com.br
Crowe Horwath was founded in 1915 in New York
City (USA). It is currently the 8th largest global
network of auditing, consulting and accounting
firms with more than 765 offices in 130 countries
and more than 35.000 professionals.
For more information, please contact us through
our website www.crowehorwath.com.br.
Smart decisions.
Lasting value. TM
Crowe Horwath International Overview
3.700
The Crowe Horwath International Symbol
partners
765
130
countries
US$
3.7b 35.300
global revenue
offices
profissionals
8th Largest global network of independent
auditing and consulting firms in the world*
Ranking 2016
Pinnacle: the highest level attainable.
It symbolizes our commitments to the principles
of:
Long lasting relationships;
Integrated Global Network;
Impeccable services;
Technical capacity;
Consistent quality.
Network Name
Revenue ( US$M)
1
Deloitte
36,800.0
2
PwC
35,896.0
3
EY
29,626.0
4
KPMG
25,420.0
5
BDO
7,601.4
6
RSM
4,865.7
7
Grant Thornton International
4,789.2
8
Crowe Horwath
3,708.3
*Fonte: IAB 2016
/CroweHorwathBrasil
/CroweHorwathBR
/Crowe-Horwath-Brasil
Audit | Tax | Advisory | Risk | Outsourcing
www.crowehorwath.com.br
Smart decisions.
Lasting value. TM
About Crowe Horwath in Brazil
Industries
Structure:
35 partners;
400 professionals;
Offices in Campinas, Cascavel, Curitiba, Rio
de Janeiro and Sao Paulo;
More than 600 active clients;
Amongst the ten largest audit firm networks
in Brazil;
Affliated directly or through our partners to
the main professional associations
and agencies.
Food and Beverages;
Automotive;
Construction;
Distribution;
Education;
Entertainment;
Extraction;
Government;
Hotel, Tourism and
Leisure;
Manufacturing;
Metallurgy and Steel;
Mining;
Media;
Paper;
Chemical;
Real Estate;
Health;
Financial Services;
Professional
Services;
Technology and
Telecommunications;
Third Sector;
Textile;
Transportation;
Retail.
Services provided by Crowe Horwath
Our commitments
As a philosophy, we invest in training
professionals with high potential for
development and innovation;
Personalized service for each type
of client;
Work carried out by specialized teams in
each area, coordinated directly by
managers and partners;
Agility in the presentation of results
strictly complying with deadlines;
Independence in carrying out the work.
Audit
Tax
Risks
Technology and
Information Security
Outsourcing
Corporate
Advisory
Due Diligence
Sustainability
Management and
Controllership
Performance
Brazil | Sao Paulo
Av. Paulista, 2313 - 5º andar
Cerqueira Cesar - CEP: 01311-300
(+55 11) 5632-3733
[email protected]
Headquarters | SNY-USA
(+1 212) 808 2000
*Fonte: IAB 2016
/CroweHorwathBrasil
/CroweHorwathBR
/Crowe-Horwath-Brasil
Audit | Tax | Advisory | Risk | Outsourcing
www.crowehorwath.com.br
Audit
External Audit
In the present context, which requires from organizations many controls, quality and transparency in
conduct, Crowe Horwath's audit area takes the important role of reviewing the credibility and reliability of
accounting and financial information provided to shareholders and to the market, as well as its use in
decision making processes.
Crowe Horwath's methodology considers the importance of the scenario in which the business operates,
taking into consideration the strong business experience of its professionals which allows us to plan and
conduct the work in order to identify and assess the inherent risks and as well as to identify the
opportunities to improve the profitability of its client's businesses.
Crowe Horwath is a member of all regulatory agencies of the audit activity, closely following the legal
requirements and standards. The reports certified by our global network as being reliable documents and
of great market acceptance provide even more credibility regarding the transparency of our clients'
businesses.
Assurance and review of financial statements with issuance of the independent auditor's report;
Special audit of areas, balances, data, legal, regulatory and contractual requirements and specific
transactions (assurance);
Agreed-upon procedures;
File screening audit and raffles, auctions, and other specific purpose audits;
Accounting valuation report;
Full diagnosis, advisory and consulting in generally accepted accounting principles in Brazil (BR
GAAP) and in the United States (US GAAP) and international financial reporting standards (IFRS);
Diagnosis of the general accounting situation.
Audit | Tax | Advisory | Risk | Outsourcing
www.crowehorwath.com.br
Tax
Tax Consulting
As taxes represent a large share of a company's costs and expenses in Brazil, a preventive analysis of
their calculations and a study of the best ways for their adoption may become administrative and financial
management tools of great value and directly influence a company's results.
Crowe Horwath has a team of experts in tax consulting with extensive experience, capable of helping
companies in the many challenges of the tax environment:
Analysis of tax procedures required by the
current legislation for direct and indirect taxes;
Analysis of compliance with ancillary or
complementary obligations (Sped Contributions,
Fiscal Sped, ECF, ICMS information forms , DCTF,
among others tax returns);
Multiannual tax and strategic planning aiming to
organize or restructure the tax aspects adopted by
companies;
In-company training aimed at the training and
qualification of professionals who work in the tax
department of the companies, as well as
professionals in general, in order to mitigate risks;
Survey of tax credits in all fields, aimed at their
offset or refund with the agencies;
Review or preparation of Transfer Pricing, in
order to select the best calculation method to be
adopted, analysis and study of the applicable prices
aiming to lower the tax impact;
Tax studies focused on international companies
that intend to start their operations in Brazil,
analyzing the best form of investment in what
concerns the tax burden, and analysis of
international treaties;
Tax studies related to mergers and acquisitions,
aiming at their conformity with the tax rules and cost
reduction;
Tax studies related to succession planning;
Post-acquisition advisory in respect of corporate
and tax structuring;
Ongoing tax advisory with companies through
periodic analysis of tax procedures adopted by
them;
Advisory in the review of tax parameters adopted
by the company in its ERP;
Participation in corporate technical committees,
directly contributing to the practical decisions made
by the company;
Preparation and review of the Annual Individual
Income Tax Return (IRPF);
SISCOSERV – Integrated System of Foreign
Trade of Services, Intangibles and Other
Operations that Produce Asset Variations (Sistema
Integrado de Comércio Exterior de Serviços,
Intangíveis e Outras Operações que produzam
Variações no Patrimônio): Adherence diagnosis,
preparation and review of the information provided
or information to be provided and consulting
(opinions on classification and operations);
Tax Package (USGAAP, IFRS or BRGAAP
Deferred Tax): preparation or review of the Deferred
taxes calculation to report to the headquarters of
subsidiaries located in Brazil;
FIN 48 (ASC 740-10) preparation or review of FIN
48 to comply with rules of companies with
headquarters located in the United States.
Audit | Tax | Advisory | Risk | Outsourcing
www.crowehorwath.com.br
Labor Consulting
In view of the increasing changes and complexity of the social security and labor legislation, monitoring
these changes is crucial for the financial health of companies.
Crowe Horwath has a technical staff with extensive experience in this area and can assist you in several
topics.
Analysis of the organizational environment to
implement routines for compliance with e-social
rules;
Labor and social security diagnosis analyzing
the procedures adopted by the company;
Review of the parameters adopted by
companies concerning their routines related to
payroll;
Analysis of benefit plans adopted by the
company aimed at compliance with legal
requirements and the controls adopted;
Social security planning;
Analysis of procedures adopted on the hiring
of third parties aimed at mitigating solidary risks;
Survey of social security debits and credits;
Advisory in statement of defense against
infraction notices and fines;
Assistance in the management of labor
contingencies.
Audit | Tax | Advisory | Risk | Outsourcing
www.crowehorwath.com.br
Advisory
Crowe Horwath's division is structured to provide entrepreneurs and finance executives with the best
bases for decision making focused on creating value, sustainable performance and long-term view.
Valuation Reports
· Asset valuation;
· Economic and financial valuation;
· Valuation of tangible and intangible assets;
· Calculation of economic value added to the
shareholder;
· Impairment;
· Goodwill and Purchase Price Allocation - PPA.
Transactions
· Business plan development;
· M&A advisory (advice the buyer or the seller);
· M&A integration (integration and synergy gain);
· Support to IPO / OPA processes, including
process with the Securities and Exchange
Commission (CVM).
Corporate Governance
· Family alignment in business, considering the
participation of new members of new generations
in decision making or management processes;
· Create practices to separate processes and
activities typical of partners (strategic decision
making) from those typical of management
professionals (implementation and
management);
· Establish a model of bylaws of Boards (of
Directors, Family and others);
· Establish a strategic and executive
organization chart;
· Independent advisory member.
Business Succession
· Global asset management, including family
office;
· Improvement of assets administration;
· Asset succession planning;
· Corporate succession planning;
Legal criteria;
· Tax efficiency;
Follow-up during all phases of the succession
planning process.
Audit | Tax | Advisory | Risk | Outsourcing
www.crowehorwath.com.br
Due Diligence
In dynamic and constantly changing markets, different risks and complexities can threaten the success of
operations such as mergers and acquisitions. Considering this, we offer a wide range of due diligence
services for buyers, investors and sellers aimed at simplifying the entire transaction process, identifying
risks and synergy opportunities, providing greater transparency and safety and obtaining the actual
value of the transaction. Our flexible and focused approach meets the specific needs of each transaction,
for both strategic clients and for investment funds in transactions involving purchase and sale of
companies.
Our fully integrated due diligence solutions include:
Finance and Accounting
· Trial Balance and Income Statement
analysis;
· Analysis of result quality – adjustments to
the reported EBITDA;
· Critical analysis of accounting and
infrastructure reports;
· Analysis of cash flow, net debt and working
capital;
· Identification of the main business issues,
risks and tax aspects.
Tax
· Analysis of the maintenance of tax records
and identification of unreported contingencies;
· Verification of the compliance with municipal,
state and federal taxes applicable;
· Improvement of the tax structure for
acquisitions and divestments.
Labor and Social Security
· Evaluation of labor and social contribution
issues aimed at identifying unreported
contingencies;
· Verification of salary and social contributions
payments;
· Review of documents related to the
personnel department, including RAIS, PAT
registration, CAGED, and others.
Audit | Tax | Advisory | Risk | Outsourcing
www.crowehorwath.com.br
Management and Controllership
The business world is increasingly dynamic and demanding, requiring from managers an ever increasing
technical ability, creativity, organization and dedication. Thus, their time should be focused on their
business, their staff and their clients.
Worry about your business and leave your Back Office with those who are experts in the matter.
Accounting
· Validation of the commercial (accounting)
bookkeeping processing in accordance with
current local (BRGAAP) or international
(USGAAP and IFRS) standards and with
technical responsibility;
· Preparation of individual and consolidated
financial statements considering Statement of
Financial Position, Statement of Profit and
Loss, Statement of Changes in Equity,
Statement of Cash Flows, Statement of Value
Added, and Explanatory Notes;
· Formalization of annual accounting records
such as Ledger and Journal Entries;
· Consulting at advisory level in accounting
and tax matters;
· Coordination in servicing, discussion of
procedures and audit schedule with follow-up
until the issuance of the independent auditor's
reports;
· Controllership management;
· Regularization of accounting, tax, labor and
financial bookkeeping;
· Assignment of specialized labor in
accounting and financial areas;
· Implementation of project management
systems.
Tax
· Calculation of Corporate Income Tax under
the Presumed, Actual, Arbitrated and
''SIMPLES'' (Simplified taxation) Profit regimes;
· Calculation of PIS and COFINS under the
cumulative and non-cumulative regimes;
· Preparation of tax calculation spreadsheets
and payment forms;
· Survey of PIS and COFINS untimely credits;
Development and implementation of tax
routines according to the client's activity field;
· Internal controls to ensure compliance with
accessory obligations;
Elaboration and review of DCTF, DIRF,
DIMOB, EFD PIS and COFINS, ECF, Social
SPED, PER/DCOMP and compliance of the
Municipal, State and Federal ancillary
obligations;
Audit | Tax | Advisory | Risk | Outsourcing
www.crowehorwath.com.br
·
·
·
·
·
Calculation and Bookkeeping of ICMS, IPI and ISSQN tax books;
Application and study of ICMS Tax Replacement according to the company's operations;
Preparation and issuance of SPED ICMS / IPI;
Consulting in tax aspects in the company's day by day;
Calculation of withholding taxes and contributions (IRRF, PIS, COFINS, CSLL, INSS and ISSQN);
Assignment of specialized labor in the tax area.
Labor/HR
· Preparation of payroll, directors' fees, and
interns and independent contractors payroll;
· Analysis of information received and
interpretation of labor events;
· Preparation of hiring and dismissal kits;
· Labor Union framework and monitoring of
annual collective bargaining agreement;
· Issuance of payment forms of labor events;
· Preparation and submission of CAGED,
RAIS, GFIP and SEFIP;
· Advisory in benefits administration;
· Preparation of the annual earnings
statement (CLT – Regular Employees,
Independent Contractors and Directors);
· Calculation of payroll exemption;
· Calculation of social security credits;
· Consulting in labor and social security
aspects;
· Special work such as: personnel recruitment,
development of career plan and benefits
evaluation;
· Assignment of manpower in the labor area;
· e-Social: implementation and processing.
Financial Management
Control of available cash and investments
balances;
· Control of accounts payable and receivable;
· Cash flow management;
· Economic and financial planning and
budgeting;
· General treasury.
Audit | Tax | Advisory | Risk | Outsourcing
www.crowehorwath.com.br
IT BPO/ITO
Execution of IT processes;
Outsourcing of IT management (CIO);
Management of employees and suppliers;
Preparation of PETI– Strategic IT Planning;
Approval of BPO budget, deadline and
scope;
Start of IT management and execution of IT
processes;
PETI and improvements execution;
Advice to the Company's senior
management;
Progress reporting to the area;
Representation of the IT area with the
Company's other areas;
Phase-out, with option to return the IT
control to the Company.
Audit | Tax | Advisory | Risk | Outsourcing
www.crowehorwath.com.br
Performance
We improve the management through the increase of the ability of problem solving, achieving
exceptional results, with a sustainable company performance and a 360° corporate management vision.
Management and Operation
· Assessment / diagnosis of the existing corporate
management model;
· Adjustment and readjustment of the
organizational structure;
· Review, improvements and implementation
of corporate policies and rules;
Monitoring of the business management model;
· Analysis, improvements and implementation of
Key Performance Indicators – KPIs;
· Restructuring and organizational environment;
· Mapping / diagnosis of the systemic architecture
of the management software - ERPs;
· Quality assessment of management report
information for decision making and other
management tools;
· Full or interim controllership management;
· Costs/expenses management;
· Commercial leverage and analysis of products
and services;
· Identification of improvements and
action plan;
· Identification of gaps in the supply chain –
Supply Chain Management (SCM);
· Review of technological tools and
their functionalities;
· Review of agreements with third parties;
· Feasibility study of the transfer of
the industrial park / company site to other
locations in Brazil and other countries with tax
and operational impacts, increasing the
company's profitability;
· CapEx and OpEx analysis aimed at
increasing the flexibility of costs and the need
for reducing financing;
· Budget and financial management;
· Management by results;
· Process investments vs payback;
· Measurement of strategic and non-strategic
costs;
· Outsourcing of administrative and financial
departments;
· Judicial recovery.
Audit | Tax | Advisory | Risk | Outsourcing
www.crowehorwath.com.br
Resources Development
· Advisory in project financing;
· Debt structuring;
· Project development for access to
BNDES credit lines;
· Economic and financial analysis of
industrial projects.
Audit | Tax | Advisory | Risk | Outsourcing
www.crowehorwath.com.br
Sustainability
Integrate sustainability and integrated thinking to the business has become a need so that companies of
any size can adapt to the new economic, social and environmental contexts, such as scarcity of natural
resources, climate changes, regulatory pressure, and stakeholders' influence. Because of that, a
growing number of companies and organizations are seeking to make their operations more efficient,
contributing to a sustainable development. The Sustainability Management and Integrated Reporting
can help companies achieve this goal through measurement, understanding and communication of their
Economic, Environmental, Social and Governance (EESG) performance.
The global and
multidisciplinary team of Crowe Horwath combines its expertise in audit, taxes / fees, transactions and
advisory with the specific knowledge in corporate sustainability, sustainability reports and integrated
reporting. We provide services to develop, implement and communicate the sustainability strategy,
aligned with the stakeholders' expectations and corporate strategy.
Sustainability Reports and Integrated Reporting
Reports are the most tangible products of our work. We help clients to develop their Sustainability
Reports (GRI), Integrated Reporting (IR) and Communication on Progress of the Global Compact (UNO),
among other non-financial reports.
Sustainability Management
Services to evaluate the capability of management and administration systems, to develop and maintain
maximum improvement of the sustainability value.
Sustainable Performance and Materiality Diagnosis
Services to evaluate the relevant (material) sustainability topics and maximize the value of sustainability
management.
Audit | Tax | Advisory | Risk | Outsourcing
www.crowehorwath.com.br
External Verification of Non-Financial Reports
External verification of contents of non-financial reports (Sustainability Reports-GRI and Integrated
Reporting-IR) and Greenhouse Gas Emission Inventory.
Value Chain Services (Supplies)
Services to improve the Economic, Environmental, Social and Governance (EESG) compliance in the
value chain. Evaluation of suppliers and/or provision of external audit services in the value chain for
sustainable development.
Sustainability Risk Management
Due diligence processes to assist the evaluation from an economic, environmental, social and
governance (EESG) point of view.
Audit | Tax | Advisory | Risk | Outsourcing
www.crowehorwath.com.br
Risks
Our team is capable to assist your company or institution, offering services of management and oversight
of compliance risks. Working together with our global network of employees, evaluating and developing
customized solutions in order to demonstrate greater transparency and commitment, thus adding value
to your business or entity.
· Implementation of Internal Audit, defining
structure, functions and practices;
· Internal audit outsourcing;
· Design and implementation of compliance
processes including Anti-Corruption Law;
· Monitoring and test of reviews of internal
policies and procedures, as part of the
compliance program;
· Assistance in the preparation and
implementation of the code of ethics and
conduct, as well as the structuring of the ethics
and conduct committees;
· Advisory in the creation of ombudsman
channels (complaints);
· Analysis and investigation of complaints;
· Audit of compliance processes, assessing
the risks not mitigated by the current controls
and points of improvement;
· Internal audit aimed at the analysis and
investigation of frauds;
· Assessment of third party risks, including the
development or improvement of processes,
aiming at a greater security and better
relationship;
· Design and implementation of internal
controls;
· Implementation of Sarbanes-Oxley (SOX)
requirements.
Audit | Tax | Advisory | Risk | Outsourcing
www.crowehorwath.com.br
IT Governance
We help the IT area to develop and implement better procedures and controls, creating a stronger and
more effective Governance:
· Preparation of Gap analyses related to COBIT
and ITIL;
· Assessment of the maturity level of the IT
procedures;
· Preparation and documentation of the IT
procedures;
· Preparation and implementation of the
Information Security Policy (ISP);
· Preparation of the Strategic Information
Technology Plan (SITP);
Guidance and implementation of
improvements in IT governance processes for
compliance with market practices and
standards;
· Architecture specification and security
implementation;
· Advisory in structuring and control of IT
functions.
Security and Internal Control
Information security projects aimed at promoting security concepts in all processes and to all users that
are involved with IT resources, supporting the increase in the degree of information security and raising
the reliability level. The following services are part of this segment:
Review of general information technology (IT)
controls based on COBIT and ISO 27001;
· EHT – Ethical Hacker Test and
Cybersecurity;
· Analysis and diagnosis of corporate
networks, internet, extranet and intranet security
(intrusion test in computer environments);
· Diagnosis of corporate networks security;
· Information privacy and certifications (ECommerce, Websites, WebTrust and SysTrust,
etc.);
· System identity and access management
(accesses and privileges review);
· Applications controls and security;
· Review of controls and security of ERP
package processes;
Business continuity management;
· Preparation and review of Business
Continuity Plan and Contingency Plan;
· Assessment of security and procedures in
electronic commerce (e-commerce);
Audit | Tax | Advisory | Risk | Outsourcing
www.crowehorwath.com.br
· IT assets management (physical software
inventory for elimination of unlicensed software);
· Audit of the organization's critical applications;
· Advisory in assessment of IT contracts;
· Advisory in supplier and solution selection;
· ERP implementation;
· Review of procedures related to system
development and maintenance;
· Continuous auditing (continuous
monitoring process); and
· Internal IT audit;
Risk Management and IT Compliance
Our methodologies used in the assessment and structuring of risk and control management is a result of
the combination of risk assessment techniques, internal controls and regulation compliance, following
principles and recommendations of regulatory agencies and the best practices employed in many
segments. These methodologies include the following:
· Implementation of risk management structure and
process;
· Maturity level diagnosis and proposal for better
practices for risk assessment and management;
· Assessment of third party risks;
Assessment of IT risks, and identification
and implementation of mitigating
countermeasures;
Advisory in the improvement of IT
processes;
Preparation for ISO: IEC 27001 certification
and preparation for PCI Compliance
certification (Data Security Standard (DSS) of
Payment Card Industry (PCI)).
Our partners
Marcelo Lico - Managing Partner
Active in the accounting area since
1986, has been working in auditing and
consulting in general for 28 years,
including corporate finance and
governance practices. Author of
several articles and lectures related to
governance and business issues as a
whole. In 2001 he founded Macro
Auditoria e Consultoria, currently
Crowe Horwath, where he is currently
responsible for the operation strategy in
Brazil.
Specialties
Audit;
· Corporate Finance;
· Tax Planning;
· Succession
Planning;
· Corporate
Governance.
Sérgio Oliveira - Audit & Risks
Has been working in the audit and risks
management area for more than 20
years in numerous projects developed
for audit, mergers and acquisitions,
SOX, risks, internal controls and frauds
in local and multinational companies of
various segments. Lead partner of the
audit and risks practices.
Audit | Tax | Advisory | Risk | Outsourcing
Specialties
· Regulatory
Consulting;
· Audit;
· Compliance;
· Risk Management;
· Corporate
Governance;
· M&A and Due
Diligence;
Our partners
Fábio Debiaze - Audit
Has been working for over 15 years in
the accounting, audit and consulting
market. Professional with in-depth
knowledge of planning and audit of
financial statements of different
industries, and experience in teaching
audit and consulting courses
accredited by the CRC-SP (São Paulo
Regional Accounting Council) .
Specialties
Audit
· Due Diligence
· Tax Planning
· Corporate
Consulting
· Corporate
Governance
Leandro Cossalter - Indirect Taxes
Has been working for over 20 years in
the tax area, providing services to large
consulting firms. Partner and specialist
in consulting projects in the Tax Area,
involving the implementation of new
plants, tax planning for international
companies and structuring of their
activities in Brazil, and participation in
several mergers and acquisitions with a
tax approach.
Audit | Tax | Advisory | Risk | Outsourcing
Specialties
· Tax Planning;
· Tax Controls and
Operations;
· Tax Compliance;
· Corporate
Restructuring;
· International
Taxation.
A Crowe Horwath.
Our partners
Erivaldo Alencar - Direct/lnternational Taxes
Has more than 18 years experience in
taxes, with focus on Tax Accounting in
the last 9 years. Experience in several
tax services (Planning, Consulting and
Compliance), including the review and
preparation of the ASC 7 40 tax
package, FIN 48, process redesign and
improvement and SOX remediation for
companies listed with the American
SEC, having worked for more than a
year in a Big Four company in the USA,
several lectures and
has taught
coordinated various engagements on
SISCOSERV and ECF.
Specialties
• Tax Planning, Tax
Consulting and Tax
Compliance;
• Deferred Taxes
(USGAAP, IFRS and
BRGAAP), including Tax
Package -ASC 740/IAS
12;
• FIN 48 (Tax Positions for
compliance with USA
rules);
• SISCOSERV lntangibles and Other
Operations that Produce
Asset Variations;
• ECF -Accounting and
Tax Bookkeeping.
Francisco D'Orto - Valuations
Has been working for over 35 years in
the financial market. Experience in
corporate finance, transactions with
specialization in valuations. Director
of APIMEC. IBRI, CORECON and
BGC associated. Counselor of
ANBIMA.
Audit I Tax I Advisory I Risk I Outsourcing
Specialties
• Valuations, Mergers
and Acquisitions;
• Negotiation;
• Financial and
Corporate Structuring
and Planning;
• Sustainability and
lntegrated Reporting;
• Green Bonds;
• Sustainability
Management.
Our partners
Mário Alves - Transactions & Due Diligence
More than 22 years of experience in
Auditing and Due Diligence. Provides
strategic consulting services related do
M&A transactions for financial clients
and his experience includes the
participation and coordination of
several projects involving mergers and
acquisitions of companies in due
diligence processes in Brazil.
Responsible for Crowe Horwath's Due
Diligence and Transactions practices.
Specialties
· Due Diligence;
· Accounting
Advisory, Review and
Compliance;
· Mergers and
Acquisitions;
· Post-Acquisitions;
· Financial Analyses;
· Tax Planning;
· Succession
Planning.
Fernando Flauto - IT GRC & Information Technology Security
Has been working for over 27 years in
the audit, governance and information
technology security areas in large
corporations and independent auditing
firms. In-depth knowledge of
Information Technology, Governance,
Audit Processes and Internal Controls.
Conducted several projects in America
and Europe.
Audit | Tax | Advisory | Risk | Outsourcing
Specialties
· Governance Systems
and IT Risks Audit;
· COBIT and ISO
27000;
· Digital Certification
and ICP-Brasil;
· PCN;
· PETI;
· IT GRC –
Governance, Risk and
Compliance (Information
Security)
Our partners
Erika Suzuki - Accounting & IFRS (A&A)
Has over 13 years of experience in
controllership and accounting. A&A
partner of Crowe Horwath – Brasil,
focusing on customers of financial area
and real estate sector.
Specialties
· Accounting;
· Controllership
Management;
· M&A Integration;
· International
Accounting;
· Corporate Planning;
· Business
Structuring;
· IPO.
Juliana Brito - Accounting & IFRS
Has been working for over 12 years in
accounting and audit. Lead partner in
services to large companies, having as
a differential the implementation and
parametrization of ERPs in medium
and large-sized companies.
Audit | Tax | Advisory | Risk | Outsourcing
Specialties
Technical
responsibility in
undertaking
accounting in
compliance with
principles established
by the Brazilian
legislation (BRGAAP),
US GAAP and IFRS;
· Controllership
management;
· ERP
implementation and
parametrization.
Our partners
Thiago Santana - Tax
Has more than 15 years experience in
the tax area, working in the consulting
and outsourcing market. Active in tax
studies, tax risk assessment in
accordance with the company's
business environment, as well as
implementation of tax process control
and management.
Specialties
· Tax planning;
· Analysis and review
of operations and tax
controls;
· Ancillary obligations
and review of taxes
(municipal, state and
federal);
· Planning,
management and
operation in the tax
area;
· ERP system
implementation;
· Tax compliance.
Marcelo Tommasi - Transactions
Has more than 20 years experience in
finance, focused on Corporate Finance.
Leadership in dozens of M&A advisory
projects, including cross border
transactions with listed companies, as well
as local transactions for middle market
private companies, including sale and
purchase mandates. Knowledge of the
Private Equity industry, specialized in
company valuation, having coordinated
and conducted more than 100 valuations
related to Fairness Opinion and transaction
advisory.
Audit | Tax | Advisory | Risk | Outsourcing
Specialties
M&A;
Fundraising;
Financial
Restructuring.
Our Clients
Company
Segment
Profile
Services Provided
Ajax TOCCO
Magnethermic
Manufacture
Operates in nine countries and is part of a publicly held
company in the USA: Park-Ohio Industries, which had $1.4
billion in net sales in 2014.
Management
and controllership
Anixter
Technology and Lead global provider of communications and safety products.
It currently has more than 100 thousand customers in over
Telecommunications
50 countries.
Ansell
Manufacture
Represents one of the largest protection solutions companies
in the world, operating in segments such as construction,
automotive, metal-mechanical, oil and gas, utilities,
electronics, chemical products and the pharmaceutical.
Risks
Atlantica Hotels
Hotel, Tourism
and Leisure
The largest privately held independent multi-brand hotel
administrator in South America.
Corporate finance in
hotel project valuations
Beckman
Coulter
Health
Biomedical test equipment manufacturer. More than 275
thousand Beckman Coulter systems operate in diagnosis
and life science labs in seven continents.
Management and
controllership
Bekaert
Automotive
Belgian industrial company specialized in metal and
advanced materials transformation and coating. Was
founded in 1880 and is present in approximately 120
countries in the world.
Management and
controllership
Open English
Education
Since 2007, more than 500 thousand students have
achieved fluency in English. Is recognized as the largest
online English school in Latin America.
Management and
controllership
Leader in the global technology market, with a global net
Management and
controllership
Brocade
Technology and
revenue of $2.2 billion and total assets amounting to $3.7
Telecommunications
billion in 2015.
Management
and controllership
Financial Services
One of the largest banks in Europe. Was created on May 4,
1864. Together with BNP Paribas and Crédit Lyonnais
(presently known as LCL), is one of the three large French
banks and is part of the CAC 40 index.
Tax
Caixa Econômica
Federal
Financial Services
Public bank founded in 1861, which has an important role in
the country's urban development and social justice,
prioritizing housing, basic sanitation, infrastructure and
services areas.
Management and
controllership for funds
Laticínios
Catupiry
Food
Brazilian family company with more than 100 years in the
market. Has been awarded numerous times and is one of the
largest dairy product companies in the country.
Audit
CS Shipping
(China)
Transport
One of the lead navigation companies in the world. Is the
sixth on the ranking of largest global navigation companies.
Audit
Real Estate
Specialized in the real estate sector and focused on
corporate, residential, and urbanism segments. Fibra
Experts is present in São Paulo, Rio de Janeiro and Ceará
since 2004.
Management and
controllership
Banco Societé
Générale
Fibra Experts
Audit | Tax | Advisory | Risk | Outsourcing
Our Clients
Company
Segment
Profile
Services Provided
Ecolab
Chemical
Global leader in technologies and services that protect people and
the vital resources of water, hygiene and energy. Had $14 billion in
sales in 2014 and has 47 thousand associates, which improved
the operational efficiency for its customers in more than 170
countries around the world.
Management and
controllership
Eli Lilly
Chemical
Equinix
Technology and
Telecommunications
Publicly held American company that operates in the freely
portable data center and traffic exchange to allow
interconnections.
Internal Audit
FAAP
Education
One of the most respected educational institutions in the
country, is a national and international reference in business
administration, journalism, publicity and advertising.
Audit
FIABCI-BRASIL
Third Sector
The largest real estate organization in the world, with its
headquarters in Paris and professionals in over 65 countries,
aside from participating in the UN-Habitat commission.
Audit
Fisk
Education
Education center with more than 1 thousand branches
spread across North and South America, Africa and Asia.
Audit
BB Store
E-commerce
Founded in 2009 and recognized as the year's start up in
2013, BB Store is part of the BB Box Group. The group also
controls the following stores: Toy Store, Mommy Store and
Kids Store.
Audit
Gama
Investimentos
Financial Services
Investment fund in the “graxaria”
(animal remains) area.
Corporate finance
and risk management
Pharmaceutical company with headquarters in Indianapolis,
state of Indiana in the USA. Has more than 136 years of
history, presently has its products sold all over the world.
Worldwide leader in multi-channel contact center solutions
Mutant
Technology and
(Genesys Prime) Telecommunications and customer experience management, with a portfolio of
more than 3500 customers.
Graded School
Education
American educational institution founded in 1920, with the
objective of providing high quality education to children
CNA
Education
CNA is one of the largest and most traditional language schools
network in Brazil, with more than 40 years experience in teaching
English and Spanish. Currently, approximately 500 thousand
students are part of the CNA World in 605 schools located all
over the country.
Herbalife
Food and
Beverages
Multinational nutrition, weight control and external nutrition
company. Incorporated in the Cayman Islands with its
headquarters in the USA.
Planner
Authorized in 1995 by the Brazilian Central Bank to operate as a
broker, member of Bovespa. Is recognized by BMF&BOVESPA
with the following qualification seals: Agro Broker, Execution
Financial Services
Broker and Retail Broker. Therefore, it belongs to the select
group of independent certified brokers.
Audit | Tax | Advisory | Risk | Outsourcing
IT risk management
Management and
controllership
Tax consulting
Transactions
Management and
controllership
Audit
Our Clients
Company
Segment
Technology and
Ingenico Group
Telecommunications
JBT
Manufacture
Profile
Services Provided
Global lead company in providing secure electronic payment
solutions, with more than 20 million terminals installed in
more than 125 countries.
Corporate and
governance organization
Global supplier of technology solutions for food
processing and air transport industries, with a revenue
of $984 million in 2014.
SOX
Kinea
Grupo Itaú S.A investment fund which manages Hegde, Real
Estate and Private Equity Funds.
(Grupo Itaú S.A) Financial Services
Management and
controllership and
corporate finance
Third Sector
One of the largest international organizations in the world of
service clubs, dedicated to humanitarian services and
founded by Melvin Jones.
Management and
controllership
Mahle
Automotive
Founded in 1920, is a global reference in automotive
components. Has more than 76 thousand employees in more
than 35 countries.
Valuation reports
Metalinox
Industry
One of the most traditional steel distributors in Brazil, with a
history of more than 30 years.
Auditing
Lions Clubs
International
Kallas
Incorporações
Real Estate
PSP Investments Financial Services
A constructor and developer that seeks to promote a
harmonious relation between people and cities through
its ventures. With more than 30 years, it holds important
titles in its history.
Transactions
One of the largest pension fund managers in Canada. With a
total of $112 billion in assets under its management on
March 31, 2015.
Management and
controllership and
corporate organization.
Reckitt
Benckiser
Chemical
Industrial group with more than 60 factories spread out
across 6 continents and more than 37 thousand employees.
Labor compliance
Strategy&
Professional
Services
Company focused on the development of a new type of
consulting team, offering services of “strategy-throughexecution”. Has more than 250 years experience helping
global customers solve their most difficult problems.
Audit
Sugoi
Incorporadora
Real Estate
Publicly held company, with more than 30 years experience
and more than 10,000 units under development and
execution.
Audit
TRW
Automotive
Global lead company in automotive safety and among the
largest automotive
suppliers in the world.
SOX
Yingli Solar
Energy
One of the main solar panel manufacturers in the world. Has its
headquarters in Baoding, China and more than 30 regional
subsidiaries and branches and has already distributed more than
14 GW in solar panels to its customers all over the world.
Audit | Tax | Advisory | Risk | Outsourcing
Management and
controllership
TM
Audit | Tax | Advisory | Risk | Outsourcing
Brazil | Sao Paulo
Headquarters | NY-USA
Av. Paulista, 2313 - 5º andar
Cerqueira Cesar - CEP: 01311-300
(+55 11) 5632-3733
488 Madison Avenue, Suite 1200
New York, NY - 100022-5722 USA
(+1 212) 808-2000
/CroweHorwathBrasil
/Crowe-Horwath-Brasil
www.crowehorwath.com.br