Roberto Resende

Roberto Resende

Work History

Work History
Dec 1983 - Present

Audit Partner

KPMG

A CPA in the United States of America and in Brazil with a professional carrier of more than 20 years in External Audit in Brazil and abroad in Big four audit firm, with strong capacity for adaptation and mobility to work in Brazil and in the USA. He has a large experience in audits of multinational and domestic public and non-public held audit clients in the automotive sector and other industrial markets. As part of his professional experience, it should be highlighted the evaluation and audit of the impacts of internal controls in the enterprises’ operations (Corporate governance, Sarbanes-Oxley Act (SOX), US Securities and Exchange Commission (US SEC)); participation in meetings with Shareholders, Investors, Financial Analysts, Board of Directors and Audit Committees; audit of convergence of Local GAAP to International Accounting (IFRS, US GAAP); and establishment and maintenance of risk management, ethic and conflict of interests’ policies.

Education

Education
Feb 1984 - Jul 1988

Bachelor

UNA Uniao de Negocios e Administracao

Profile

Roberto Vilela Resende

P.O.BOX no 57.105

04089-970 - São Paulo, SP, Brazil

robertovilelaresende@terra.com.br

( 55 (11) 9255 4115

Executive summary

A CPA in the United States of America and in Brazil with a professional carrier of more than 20 years in External Audit in Brazil and abroad in Big four audit firm, with strong capacity for adaptation and mobility to work in Brazil and in the USA. He has a large experience in audits of multinational and domestic public and non-public held audit clients in the automotive sector and other industrial markets. As part of his professional experience, it should be highlighted the evaluation and audit of the impacts of internal controls in the enterprises’ operations (Corporate governance, Sarbanes-Oxley Act (SOX), US Securities and Exchange Commission (US SEC)); participation in meetings with Shareholders, Investors, Financial Analysts, Board of Directors and Audit Committees; audit of convergence of Local GAAP to International Accounting (IFRS, US GAAP); and establishment and maintenance of risk management, ethic and conflict of interests’ policies.

Academic Background

  • CPA - Certified Public Accountant – Alaska -United States of America.
  • DipIFR - Diploma in International Financial Reporting (in progress) - ACCA - The Association of Chartered Certified Accountants – United Kingdom.
  • Bachelor in Accountancy – Register number: CRC no 1MG047618/O-5 ‘T’ SP – Brazil.
  • Professor of Pos-graduation in External Audit at Federal University of Minas Gerais State – Brazil.

International Trips

  • EUA – He lived in New York City and worked for KPMG in the USA from 2000 to 2003.
  • Europe, USA, Latin America and Africa – He performed Quality Reviews in KPMG International member firms for ten consecutive years since 1986, as the partner in charge of various reviews.

Syntheses of Qualifications

  • Participation in discussions of organizations’ strategies involving the human resource, marketing, commercial and industrial areas in order to identify the best form of team’s work and to improve cost’s management with the objective to maximize the organizations’ results.
  • Evaluation and audit of the periodic financial reporting process with the aim at improving the quality of the internal and external information in order to add value for the investors, clients and creditors (monthly, quarterly and annual financial information).
  • Relationship with capital markets regulators.
  • Audit of financial planning, financing resources, creditworthiness and capital investment activities.
  • Evaluation and audit of cash flow, accounting and fiscal areas and fiscal planning alternatives.
  • Support to and follow-up upon internal and external audits and consulting services.

Idioms

  • Portuguese (native), English and Spanish.  

Professional Experience

In Brazil:

  • He has been with KPMG in Brazil since 1983 and, as an audit partner, has a large experience in audits of multinational and domestic public and non-public held audit clients in the automotive sector and other industrial markets.
  • He was the audit partner head of the Ethics and Independence area for KPMG in Brazil from 2003 to 2006.
  • He was also the audit partner head of the Department of Professional Practices – DPP and responsible for the Quality Review Program for KPMG in Brazil for four years.
  • He was the KPMG's representative audit partner before the Brazilian Securities and Exchange Commission (Comissão de Valores Mobiliários (CVM)) for four years.
  • He was the KPMG’s audit partner responsible for the launching of the Book on Comparison of the International, USA and Brazilian Accounting Practices (in Portuguese and English), which was distributed in Brazil and abroad; gave several speeches and courses within and outside KPMG, and various interviews to important newspapers and magazines about his professions’ subjects.

Abroad:

  • As an audit partner for KPMG in Brazil, he was transferred to KPMG in the United States on a secondment in the Department of Professional Practices – DPP in New York from 2000 to 2003.
  • He performed work, principally, in Risk Management and the Ethic & Independence areas.
  • He responded to inquiries about generally accepted accounting principles in the United States (US GAAP), generally accepted auditing standards in the United States (US GAAS), international financial reporting standard (IFRS/IAS) and international standards on audit (ISA).
  • He returned to Brazil and was appointed as the Audit and Ethic & Independence Partner in 2003.
  • Additionally, as part of KPMG International Quality Review Process, he participated in various International Quality Reviews in several countries in Latin America, United States of America, Europe and Africa for ten consecutive years since 1996, being the Review Partner in-charge of various reviews.

Previously in Brazil:

  • Before joining KPMG, he worked as external auditor for a local audit firm associated to another big four firm from 1979 - 1983 and as internal auditor for a steel company in 1983.

Membership in professional bodies

  • Brazilian Institute of Independent Auditors (IBRACON), asFinance and Administrative Director for two years. As member of its Executive Directorship, he contributed for the realization of the “Ciclo de Palestras Contábeis’ and the elaboration of the Books of the “Coleção de Seminários CRC-SP / IBRACON”.

Other Qualifications

  • CVM - Comissão de Valores Mobiliários, he is authorized to audit public held entities.
  • CNAI - Cadastro Nacional de Auditores Independentes, he is authorized to audit financial institution by the Central Bank of Brazil.

Personal data

  • Brazilian / married and two children.

Summary

A CPA in the United States of America and in Brazil with a professional carrier of more than 20 years in External Audit in Brazil and abroad in Big four audit firm, with strong capacity for adaptation and mobility to work in Brazil and in the USA. He has a large experience in audits of multinational and domestic public and non-public held audit clients in the automotive sector and other industrial markets. As part of his professional experience, it should be highlighted the evaluation and audit of the impacts of internal controls in the enterprises’ operations (Corporate governance, Sarbanes-Oxley Act (SOX), US Securities and Exchange Commission (US SEC)); participation in meetings with Shareholders, Investors, Financial Analysts, Board of Directors and Audit Committees; audit of convergence of Local GAAP to International Accounting (IFRS, US GAAP); and establishment and maintenance of risk management, ethic and conflict of interests’ policies.

Skills

Skills

Audit of financial statements

Large experience in audits of multinational and domestic public and non-public held audit clients in the automotive sector and other industrial markets.

Certifications

Certifications
Feb 2009 - Dec 2009

Certified Public Accountant (CPA)

State Board of Public Accountancy