Summary

Over twenty years of experience in Controllership, Accounting and Auditing areas, having worked for “Big Four” auditing firms as well as for brazilian and foreign companies from various segments, exerting executive positions over the last sixteen years;

Extensive background preparing and monitoring budgets, management reports, implementations of systems as well as processes for management, accounting, consolidated financial statements according to BRGAAP, USGAAP and IFRS, Tax planning, recruitment and team formation for recurring activities and projects;

Accounting bachelor’s degree, with extension course in Management Development at IAG/PUC-RJ and MBA in Controllership at FIPECAFI/USP, as well as other courses in Brazil and abroad;

Advanced level of English, interpersonal relationship skills and ability to interact with all business areas, accustomed to working under pressure conditions and changing environments.

Work History

Work History
Dec 2009 - Present

Corporate Controllership Superintendent

CSU Cardsystem S.A.

Head of controllership area in charge of tax planing and routines, accounting in brazilian gaap as well as IFRS, accounts payable and ERP management, relationship with CVM, independent auditors and tax authorities.

Dec 2002 - Mar 2009

Corporate Superintendent - Account Consolidation and International Accounting

EDP - Energias do Brasil S.A.

Joined the group as Executive Accounting Manager at Bandeirante Energia S.A., electricity distributing company, being in charge of accounting and taxes, being promoted in 2006 to the corporate area, reporting to the CFO and Head of Investor Relations in Brazil and to the Controllership Director in Portugal, in charge of the consolidated financial statements in conformity with BRGAAP and IFRS reported to the domestic market and to the foreign controlling shareholder, as well as coordinating of accounting and tax due diligences in acquisitions, and supporting project investments evaluations, information disclosure to the domestic market and in budgeting processes. Chairman of the Fiscal Council of EnerPrev, private pension plan of Energias do Brasil group since 2007.

Sep 1998 - Nov 2002

Advisor

Net Serviços de Comunicação S.A.
Project coordinator for the implementation of individual and consolidated financial statements in USGAAP, according to APB-2, at Net Serviços de Comunicação S.A and its subsidiaries to meet funding requirements issued by IFC (World Bank Group) to GLOBOPAR.
Dec 1999 - Feb 2002

Controller

Americel S.A.
Management of a twenty-people team working on business plan developments, budgeting, accounting in BRGAAP and CanadianGAAP, tax management, periodical reports for Canadian shareholders (packages), negotiation and controls of property insurance.
Nov 1994 - Jun 1998

Accounting Manager

Rede Globo de Televisão
Management of a thirty-five staff team working on individual and combined financial statements, accounts payable, advancements and rendering accounting controls, and federal taxes, with expressive development and rationalization of processes.
Mar 1993 - Nov 1994

Accountant

Moinho Atlântico S.A. - J. Macedo Alimentos
Responsible for accounting and taxes matters, as well as for preparing management reports to the company’s senior management and to the J.Macedo Alimentos Holding Group in São Paulo.
Sep 1985 - Mar 1993

Trainee in 1985, Senior in 1989, Manager in 1992

Deloitte, PwC and Ernst&Young

Management of auditing and consultancy projects, including service sales, negotiation of fees, recruitment and internal training, working in medium and large size companies, of national and foreign capital, in the industrial, service and communications sectors.

Education

Education
2008

MBA

FIPECAFI / USP
1998

Extension (three-week-course)

1996

Management Development Program

IAG-PUC
1992

Accounting Bachelor's degree

Faculdade da Cidade

Skills

Skills

Business oriented

Conducted in 2008 the initial stage of the convergence process to financial statements in conformity with IFRS at Energias do Brasil, applying the knowledge acquired in the IFRS implementation in 2006, organizing training courses for teams of the several internal areas involved in the process, and promoting several discussions forums with agents of the electrical sector,  IBRACON and CVM to adapt the necessary changes to the local regulation conditions, and also to the current businesses of the Brazilian electrical sector;   Introduced in Energias do Brasil group, as of 2005, a synchronized study on interest of own capital (JCP) payment or credit, increasing the base for dividends distribution by the holding company and reducing consolidated tax burden in R$25 million;     Increased Americel’s productivity in the controllership area during the monthly accounting closings and management reports preparation periods, by using planning tools (setting up schedules, establishing standards, creating performance indicators and defining plans of actions). Developed new functionalities in the computer systems, eliminating delays in schedules and significantly reducing errors and overtime expenditures.  

implementation

Implemented in 2006 the IFRS at Energias do Brasil, with the support of Big Four auditor, encompassing  the diagnosis of existing gaps in all the group’s companies and development of processes to carry out  on a monthly basis, meeting the requirements issued by the european controlling shareholder and BOVESPA;   Conducted in 2006 the project to centralize the accounting and taxes activities of all the companies of Energias do Brasil group, integrating them in a single shared service area, including standardization of the systems, practices and procedures, reducing staff by 35%, including management positions;   Introduced from 2005 on, after the IPO of Energias do Brasil, the financial statements disclosure standards, including all its subsidiaries, contributing to the achievement of the awards and recognitions granted by IBGC, APIMEC and ABRASCA regarding Corporate Governance;     Played an important role in the Americel’s financial area activities migration to ATL (current Claro) in 2001, ensuring the four-month terms and the operations continuity by the leading company. During this process I was able to maintain the quality of Americel’s financial area operations, even with the parting of several staff members, through activities restructuring and by motivating employees;     Implemented in 1999 at Net Serviços and its subsidiaries the financial statements in USGAAP according to APB-2, reducing estimated costs for the project in R$ 200 thousand, meeting established deadlines, developing automated procedures and team training to support carrying on activities;   Played an important role in the selection, design of functionalities, adjustments in the transactional systems and tests for the implementation of the accounting and management systems of Rede Globo de Televisão (Oracle GL) in 1997, ensuring the short six-month deadline and guaranteeing the primary information required.