Accounting Advising

• Preparation of accounting demonstrations and explanatory notes (individual and consolidated) according to legislation and obedience to Brazilian norms and international accounting standards (IFRS):

• Bookkeeping of accounting activities through the Public System of Digital Bookkeeping (SPED-Sistema Público de Escrituração Digital);

• Preparation of demonstrations (balance sheets, reason), including by cost center, integrated with accounting based on client needs;

• Bookkeeping and preparation of accounting reports in accordance with the client’s business plan and management instrument;

• Bookkeeping control of fixed assets;

• Review of accounting practices to advise and identify the impacts of economic indicators and/or financial futures; and

• Accounting review;

Tax Advice

• Technical orientation and application control for current legal provisions;

• Determination of direct and indirect taxation levied on the client’s economic activity;

• Electronic bookkeeping using the Public System of Digital Bookkeeping (SPED-Sistema Público de Escrituração Digital);

• Preparation and communication of any accessory obligations of a financial nature;

• We maintain rigid preventative measures through the crossing of electronic information
generated and sent to the government;

• Opportunities for the recuperation of taxes;

• Financial reviews; and

• Compliance with financial audits.

Labor Advising

• Registration of employees;

• Processing of pay slips;

• Determination of charges levied on employee wages;

• Determination of worker’s rights provisions and respective charges;

• Maintenance of employee records;

• Preparation and communication of accessory obligations relating to labor and social security;

• Monitoring and application of professional collective agréments;

• Monitoring of norms and employee benefit policies;

• Preparation of contract terminations; and

• Labor and social securityreviw.

Paralegal Advice

• Opening, change and closing companies;

• Registration of company acts in corporate registration organs;

• Maintenance of registration in public organs of corporate registration pertaining to corporate actions;

• Identification of preexisting corporate risks in documents and contracts;

• Correction of contractual and corporate deficiencies;

• Preventive consultative and administrative actions relating to public organs;

• Advising for corporate, contractual and tax areas;

• Regularization of security in to corporate activities, minimizing potential financial risks;

• Continuing advising regarding new costs and benefits that arise with new legislation;

• Asset protection, tax planning and leadership succession planning; and

• Contract preparation and analysis.