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Controllership / Financial, Administrative, Accountancy or Cost Management / Financial Planning /  Teaching Position


Professional with solid experience in financial, administrative and controllership areas, in small and big companies;

Experience in financial and administrative management, as well as implantations and revisions of internal controls, SOX controls and work methodologies in these areas;

Abilities in cost management, cost analysis, sales price composition, and development of cost systems;

Responsible for accounting and ERP systems implementation, review and training;

Experience in independent, internal system auditing, accounting analysis, accountant review, methods and organizing, procedures implementation, and fixed assets control;

Responsible for financial and marketing projections, investment plans, budget, forecast, cash flow, also civil construction budget and inspection;

Experience in preparation and analysis of BRGAAP, USGAAP and IFRS financial statements, CVM reports, consolidated and managerial reports, and fiscal reports.

Work experience

Feb 1998Present

Operacional Manager and, after 2001, Partner

Castilho Accountancy Ltd.

Experience in many consultant projects in areas such as: financial, accountancy, societary, institutional, MIS, costs management, and systems development for different company business, like: construction, educational, hospital, logistic, milk, metallurgical, mineral, automobilist spare parts, chemical and plastic;

Responsible for: organization, distribution, qualification and control of team works; administrative and financial supervisor; commercial proposals elaboration, operational chronogram; and forensic audit reports and audit reports;

The main developed projects are the following ones:

·Research Institute of Accounting, Actuarial, Financial Foundation – FIPECAFI

Responsible for the management of project next to the Education Development Foundation - FDE of the State Educational Secretary of Sao Paulo, coordinating a team of twenty eight consultants, consisting of analysis and compilation of the PTA’s – Parents and Teachers Associations of Sao Paulo State Schools financial reports and schools inspections to verify documents accounts in face of the real acquisitions. As a result of these, it was found necessary to elaborate a manual of technical operational procedures and carry out a training for school principals in terms of financial controls, budget, purchasing processes and disclosure;

·Administration Institute Foundation – FIA

Performance in “New INSS Management Model” project, being responsible for a organization model conception MS - Visio and Aris - IDS Scheer software for Cost, Internal Auditing, and Correction Areas, as well as making consolidation of all modules of the project in Aris.

Nov 2007Present


Mutual Constructions Ltd.

Responsible for a RM ERP System implementation, consisting of creating or adequating internal controls and processes to improve performance; and make controllership activities and accounting review.

Mar 2008Jul 2008

MBA Professor

Alvares Penteado Commerce School Foundation - FECAP

I teached Advanced Accounting and Planning & Budget for Controllership MBA.

Mar 2007Mar 2008

Graduate Professor

Ibirapuera University - UNIB

I teached Economy and Globalizations Scenery, Planning and Budget, Advanced Accounting, Auditing, Accounting Legal Examination, Controllership, and Financial Analyses for the following graduations courses: Administration, Foreign Commerce, Accounting, Financial Management and Selling Management.

Mar 2004Mar 2007


Rontan Electro Metallurgical Ltd. & F.B.A. - Brazilian Aluminum Foundry Ltd.

Responsible for corporative controllership, consisting on: accountant and managerial financial reports preparation; consolidated financial statements in BRGAAP and USGAAP; budget and forecast; internal controls improvement; company compliances; managerial or business plans; control of fixed assets; cost management; physical and financial new FBA’s factory construction supervision; BNDES investment project; and team leader in the implementation of new ERP in the companies (EMS Datasul at FBA and IFS Application at Rontan).

Feb 1992Aug 1997

Full Consultant and Auditor

Merito Independent Auditors

Participation in: consulting projects in cost management, corporate reorganization and societary transformation, financial and accounting restructuring, economic evaluation, independent auditing teams, forensic audits and companies assessment;

Studies to: ISO9001 quality system implementation, business plan managerial system, balanced scorecards, cost management system and activities based cost system;

Experience in reviewing and elaboration of consolidated financial statements in BRGAAP and USGAAP (balance sheet, statement of income, statement of changes in financial position, statement of changes in stockholders’ equity and statement of cash flows), CVM financial reports (ITR, DFP and IAN), governmental reports (DIRPF and DIRPJ), tax assessment and planning of tax payment installment, economic and financial projections, audit reports, forensic audit reports and commercial proposals;

From february to august, 1997, I was the cost manager of a client, a publicly held company called Aquatec Química S.A.


Feb 2007Present

Master Course

Jan 1999Dec 2005

Graduate Course

Feb 1992Dec 1998

Graduate Course

Poli - USP


Jan 1990Apr 1991

Graduate Course



Jan 1982Dec 1989

Basic Education

Colégio São Luís