SOUZA JUNIOR GROUP

AUDITORY AND ACCOUNTANCY

COMPLETE AUDITORY

Exam of financial statements. Evaluate, with independence and credibility, the account instalment of administration, analysing, from the accountant point of view, the performance economic-financial and administrative of the company, always contributing to the client business success. Have as finality the emission of formal opinion over itself. Include the emission of a letter about internal control. In that are appointed recommendation for improve account controls and administrative.

LIMITED AUDITORY

Partial exam of financial statements or specific accounts, in accordance solicitation or specials circumstances of client. Represent the controls scrupulous valuation, practices and account procedures adopted by society, with the aim of to have the necessaries elements to emission of an opinion about its financial statements.

OPERATIONAL AUDIT OF ADMINISTRATION

The new tendencies of market demand the contention of cost without compromise the quality of information and of controls. The task of accompany the operational routines and evaluate the efficacy of corporate, that originally was under the responsibility of internal audit department, following these tendencies, passed to be developed by external consultants, providing different results.

COMPANIES EVALUATE

Evaluate for help in the determination of price of business of equities or quotas. We utilise advance technical applied in accordance with the circumstances, mainly with base in passed profitability and future of the company, and/or in its net equity adjusted. It is a service generally required in cases of acquisition of company, fusion, incorporation, or association.

AUDITORY OF ACQUISITION

Revision of financial statements more recent of company being acquire, revision of tax procedures, retroactive revision (generally 5 years) of procedures applied to taxes and contributions, thus as its retiring. Evidencing, thus, eventual fiscal contingencies in areas of income tax, Value-Added Tax on Sales and Services, Excise Tax, Government Severance Indemnity Fund for Employees, Services Tax, Employees’ Profit Participation Program, Taxes on minerals between others, and provide a certainty degree of confiability to financial statement.

 EVALUATE INTERNAL CONTROLS SYSTEMS

For a evaluate of audit work systems, the Souza Junior Group utilise of a method of identification of weak points and recommendations to improvement, thus of internal controls as of managing procedures and operational. It is considerate always relation with the country economy and the branch of activity of company, that provide a profound knowledge of the operations and its account system and the internal control.

ACCOUNTING

Assistance and/or preparation of financial statements, to publication, preparation of reports to stockholders and bankers, others information demanded by law. The work could be in Portuguese, English, Spanish, etc.

TRIBUTARY COUNSEL

TRIBUTARY PLANNING

Counsel in splits, mergers, and reorganisations corporate. It is realised studies evaluating the social structure more adequate to feasibility of incorporations, splits and creating of new companies, in order to minimise the operational and tributaries costs.

AUDITORY TAX OF DIRECT AND INDIRECT TAX

Revisions of taxes procedures embracing the account-tributary Area, price-level restatement of balance and also the procedures in areas of income tax, Value-Added Tax on Sales and Services, Excise Tax, Government Severance Indemnity Fund for Employees, Services Tax, Employees’ Profit Participation Program.

COUNSEL AND CONSULTING TAX PERMANENT

Presentation of services by telephone, letter or personally for elucidating of doubts that can appear in day-by-day of professional that work with taxes.

COUNSEL IN ELABORATION AND REVISION OF INCOME TAX RETURN

Revision of procedures adopted in filings of declaration of incomes, being dispensed special attention to procedures adopted in determination of real profit, base to calculation of income tax to pay.

COUNSEL IN CASES OF EXAMS TAXES AND ADDITIONAL TAX ASSESSMENT

Representation of company in discussion with the fiscal agent and counselling in the preparation of defence and restitution requests.

INTERNATIONAL ASPECTS AND TRIBUTATION

By your international experience, the Souza Junior Group have profound knowledge in tax aspects of many countries and it is able to advise its clients concerning to tributary regulation in countries where the same operate or wish operate.

OTHER SERVICES

Studies and consult of tributary specific matters. Survey taxes to recovery of tributes. Counsel in area of foreign investments.

LEGAL COUNSEL

Appropriate to advice in elaboration of contracts of diverse nature, in corporate aspects, legal and contingency management.

CONSULTING

FINANCIAL CONSULTING

Advise the team straight responsible for the corporate of areas of controllership and finances in its field of performance, involving the development and elaboration of budgetary plans, analyses of alternatives of captivating and application of resources, development of custom system, definition of price of sale and analyse of feasibility economic of lines of products.

CONSULTING / COMPUTING

Consist in program developing, systems, training, and implantation of electronic spreadsheet, configuration of microcomputer and other routines. Microinformatics for executives to technical fundamentals aspects.

INTERNAL AUDITORY

Introduction to internal auditory of commercial companies, industrial and banks.

EMERGENT MARKETS

This area offers support in administration of companies in development process and expansion, amplifying its potential and speeding up its growth.

TRAINING AND PROFESSIONAL DEVELOPMENT

Develop and keep professionals suitable trained and motivated is one of the basic factors of success of a company. The professional development claim that the interested receive attribution in the same time diversificated and that demand, beyond individual study, the establishment of a political formal training and continued, through of courses and seminary about professional subjects.