Expanded Specialization
Specialist in various fields, including accounting, finance, taxation, labor, social security, and auditing, offering more than just services.
Personalized Services
Noted for its personalized approach, with an integrated multidisciplinary team that enhances expertise and strategic vision in delivering high value-added services.
Global Presence
Significant presence in over 70 countries as an independent member of BOKS International, a Top 20 global alliance of professionals and specialized firms.
SERVICES & SOLUTIONS
We are a dedicated team specializing in absorbing processes, ensuring that financial statements, tax obligations (both primary and ancillary), financial, labor, and social security obligations are handled appropriately and promptly. This allows our clients to focus effectively on their core business.
Local & Managerial Accounting
Our solution offers specialized accounting professionals who stay updated with local accounting legislation and international accounting standards, enabling our clients to maintain focus on their core business. We are equipped to prepare financial statements that meet the unique needs of our clients efficiently through management reports and executive dashboards, facilitating reading, interpretation, and decision-making. Our solution also includes the generation of consolidation reports at the local Brazilian or international headquarters level.
Our professional services in Societary & Managerial Accounting include, among others:
- Analysis of documents to support accounting and tax purposes.
- Accounting entries and account analyses.
- Asset management and control.
- Monthly financial statements and balance sheets.
- Financial statements compliant with international standards such as IFRS or US GAAP and BR GAAP.
- Account reconciliation reports (account reconciliation book).
- Customized managerial accounting reports tailored to our clients’ needs.
- Preparation and submission of Digital Accounting Bookkeeping (ECD).
- Support for internal and external audits.
- Preparation of financial statements compliant with local and international accounting standards.
Tax Compliance
Flexible Solutions tailored to the industry, size, and specific needs of businesses to ensure compliance for our clients. Our technological solution for Tax and Fiscal Compliance utilizes artificial intelligence resources that optimize tax management, increase productivity, and enable our clients to profitably operate their businesses while minimizing misunderstandings of legislation that can lead to errors and unnecessary expenses.
Our professional Services in Tax and Fiscal Compliance include, among others:
- Analysis and screening of issued and received documents concerning tax aspects.
- Guidance on procedures for issuing invoices.
- Tax accounting, calculation of indirect taxes, and preparation of respective payment forms – IPI, ICMS, ICMS-ST, DIFAL, PIS, COFINS, ISS, CIDE.
- Calculation of income tax and social contribution using the chosen tax regime (Actual Profit, Presumed Profit, or Simples Nacional).
- Analysis of receipts and Electronic Invoices for accounting and determination of Withheld Taxes, and issuance of respective payment forms – IRRF, CSLL, PIS, COFINS, ISS.
Preparation and submission of Supplementary Tax Obligations (monthly and annual): - EFD ICMS IPI
- EFD Contributions
- GIA/DAPI/DIME
- DCTF and DCTF-Web
- EFD-Reinf
- DIRF
- DIMOB
- NFTS (Municipality of São Paulo)
Monitoring of DEC – Electronic Taxpayer Domicile. - XML monitoring.
- Issuance of Electronic Invoices (Services and Products).
- Preparation of Tax Accounting Records and e-Lalur (ECF).
- Preparation and monitoring of Requests for Refund, Reimbursement, and Compensation of federal taxes.
- Analysis and advisory on choosing the tax regime.
- Handling of audits – Federal,
- State, and Municipal.
- Inventory control.
- Consultative support on day-to-day operations and changes in legislation.
Financial
Our solution for planning and managing the entire financial flow enables our clients to enjoy convenience and efficiency through more comprehensive, accurate financial information. We prepare periodic financial reports, reconciliation, interface with accounting, and all financial controls requiring technical knowledge, attention to detail, and a considerable amount of time.
Our professional services in financial BPO include, among others:
- Management of accounts payable and accounts receivable.
- Issuance of bank slips.
- Reconciliation of bank accounts.
- Development of CNAB (Brazilian Bank Payment File).
- Assistance in closing foreign exchange operations.
- Opening of bank accounts.
- Level 1 debt collection.
Financial reports on cash flow, with dashboards.
Human Capital and Payroll
Our Human Capital and Payroll solution is designed to meet the requirements of clients seeking a single point of contact, along with consistent and reliable service from professionals who stay updated with labor and social security laws, ensuring timely compliance and accuracy of information. We offer the Apriori HR Portal, developed with advanced technology, allowing active interaction with HR managers and employees of our clients. In addition to monthly payroll processing, our solution includes benefits administration and other HR routines.
Our professional services in Human Capital include, among others:
- Recruitment and Selection.
- Internship Program.
- Career and Succession Planning.
- Training and Development.
- Employee Engagement and Climate Surveys.
- HR Diagnostics.
Our professional services in Payroll BPO include, among others:
- Registration of hired professionals (Brazilian and foreign).
- Payroll processing, including freelancers, directors’ fees, and interns.
- Calculation of taxes and social charges.
- Compliance with obligations under eSocial (Brazilian digital system for labor and social security obligations).
- Issuance of Income Statements.
- Advisory services on adopting work regimes.
- Preparation of vacation tracking schedules.
- Monitoring of Agreements, Collective Bargaining Agreements/Disputes.
- Benefits Administration.
- Preparation of terminations, voluntary departure programs (PDV), collective vacations, and dismissals.
- eSocial for domestic employees.
- Generation of accounting file with payroll events.
- Advisory on implementing personnel management technological solutions: HR Portal; Electronic Timekeeping; Vacation Management.
Electronic Timekeeping: assistance in employee hours tracking and integration with payroll.
Technical expertise with advice on innovative solutions, risk mitigation, trust, transparency and results for our clients’ businesses.
Accounting, Tax and Corporate Finance
We have a highly qualified team of professionals and executives with extensive experience and solid, comprehensive knowledge in the areas of accounting consulting, tax, due diligence, corporate finance, corporate affairs, and audit. Our team has held leadership positions for decades in multinational audit and consulting firms (Big4), developing strategic activities in various fronts and demands, addressing the main areas of business management across different business segments. In addition to our quick response to clients, our team stands out for its personalized service and the close relationship between our partners and managers with our clients’ administrators, collaborating and supporting decisions and strategies in the various areas in which we operate.
Our professional services in Accounting, Tax, Corporate Finance, and Audit include, among others:
- Due diligence (Accounting, Financial, Tax, Labor, and Social Security) in Mergers & Acquisitions processes.
- Valuation reports for purposes of incorporation, merger, spin-off, and drop-down.
- Valuation reports for the purposes of international share or quota transfers.
- Preparation of justification protocols and corresponding corporate acts.
- Corporate restructuring alternatives.
- PPA (Purchase Price Allocation).
- Tax planning and consulting, including a review of all taxes with the objective of legally reducing the tax burden borne by our clients, minimizing potential contingencies, and ensuring the appropriate tax impact of operations, in accordance with current legislation.
- Transfer pricing.
- Calculation of tax credits.
- PMO (Project Management Office) in complex merger, incorporation, or spin-off projects.
- Preparation and review of financial statements and explanatory notes.
- Reprocessing of accounting, tax, labor, and social security information.
- Reconciliation of complex accounting accounts with a high volume of transactions.
- Development of on-site work at client premises on a temporary basis for specific needs, through specialized teams and professionals providing support in accounting, tax, administrative, purchasing, financial, and human resources areas.
- Generation and correction of primary and ancillary accounting and tax obligations.
- Analysis, cross-checking, and auditing of validation rules for federal and state ancillary obligations (around 15,000 analyses) with the generation of inconsistency reports.
- Analysis and proper tax classification of the company’s activities and/or new businesses, based on the evaluation of the adopted tax regime for the calculation of Corporate Income Tax (IRPJ), Social Contribution on Net Income (CSLL), and Contributions to the Social Integration Program (PIS) and Social Security Financing (COFINS), and alternatives for the best tax model.
- Support in the implementation of small and large ERP systems.
Corporate, Regulatory and Paralegal services
We advise our clients on a wide range of processes before all public administration bodies, from incorporation, registration and updating of companies, obtaining and maintaining negative certificates, permits, certificates and operating licences, as well as declarations from the Central Bank of Brazil (SCE-IED, Declaration of Brazilian Capital Abroad and Annual & Five-Year Census) and final beneficiaries. We also act as attorney for foreign companies and legal representative for Brazilian companies, as well as tax address.
Our professional corporate and paralegal consultancy services include:
- Incorporation, alteration, transformation and closure of various types of companies. These services are also offered to foreign companies wishing to do business in Brazil.
- Registration of corporate acts, including those resulting from corporate restructuring processes (incorporation, merger, demerger and drop-down), before the Chamber of Commerce, the Federal Tax Service, City Halls, State Secretariats, INSS, CEF and trade associations.
- Obtaining mirror registrations (Federal, State, Municipal), registrations, licences and authorisations for subsidiaries in corporate restructuring processes.
- Supervision of certificates in various public administration bodies.
- Registration and updating of the final beneficiary – UBO.
- SICAF registration and maintenance of supplier registration information.
- Various registration updates.
- Sale of shelf companies (SLU, LTDA and S.A).
For foreign companies seeking to establish or already established in Brazil, our services include:
- Attorney-in-Fact for foreign companies.
- Legal representation of Brazilian companies (administrator / director).
- Tax domicile for servisse foreign companies.
- Mail management services.
We also have a team specialised in providing services to the Central Bank of Brazil directly related to foreign investments in Brazil, as follows:
- Maintenance and registration of SCE-IED.
- Preparation and submission of the Periodic Report / Economic-Financial Report (DEF) / Census of Foreign Capital in the country (annual and five-yearly).
- Analysis and registration in the Foreign Capital Information System – Foreign Credit (SCE-Crédito).
- Declaration of financial operations (RDE-ROF).
- Preparation and submission of the Declaration of Brazilian Capital Abroad (CBE).
Auditoria
Our professional services in Audit include, among others:
- Audit of financial statements.
- Limited review to understand the internal control structure and to verify the consistency and quality of the financial information produced, identifying potential accounting, tax and internal control inconsistencies.
- Accounting and internal control diagnosis to understand the process and the quality of the information generated.
- Appraisal report at book value in spin-off and merger processes to certify that the net assets are appropriately valued.
Agreed Upon Procedures (AUP) which are designed to achieve a specific business objective, so that the procedures to be performed are designed by both the Statutory Auditor and the company’s management, resulting in a report that provides a detailed description of the procedures performed and highlights their results, free from any judgement and/or expression of the Statutory Auditor’s personal opinion.
WHO ARE WE?
We are a multidisciplinary and integrated team of specialists with years of experience in the fields of accounting, financial, tax, labor, social security, and audit consulting, committed to partnering with our clients. Supported by a team with deep expertise and practical experience in various subjects, focused on quality, integrity, and transparency, we deliver the best and most relevant services that truly add value to our clients.
Our clients are national and multinational companies of various sizes and segments. We serve over three hundred clients across the country, as well as offshore companies located in various countries, and we have approximately 100 employees in our various operations and companies.
Our shareholder structure includes professionals with the highest qualifications and extensive experience, such as former partners and directors of the well-known Big4, as well as executives in leading multinational companies in their markets.
A Apriori Corporate is an independent member of BOKS International, a global alliance [Top 20] of the best professionals and specialized firms with [more than 100] member companies ensuring quality in providing professional services. Thus, we can provide our clients with a unique, solid, and integrated experience in 200 offices of member companies spread across more than 70 countries.
Boutique of Personalized Professional Services
We offer a broad and integrated set of accounting, tax, consulting, and auditing solutions through close engagement with our national and multinational clients across various business sectors.
Our Technologies
With state-of-the-art infrastructure, we utilize technologies, automated solutions, and digital resources to enhance the performance of our work, increase productivity, and execute tasks with greater precision and fewer errors.
Our Approach to Service
A distinct group of specialists works collaboratively and complementarily in the areas of accounting, tax, corporate, labor, and auditing, supported by a comprehensive technological infrastructure. We are focused on adding value to our clients’ business strategies.
Our Team
Our team is composed of experienced and talented professionals, including accountants, auditors, administrators, economists, and lawyers, all specialists in the business sector. This technical body works collaboratively, integratively, and complementarily.
Our Values
With a high level of commitment, we prioritize open and honest communication, with qualified professionals who listen to and serve our clients with excellence.
We are committed to protecting, respecting, and maintaining the confidentiality of all data and information involved in our processes in accordance with Law No. 13.709/2018 (General Data Protection Law – LGPD).
Our Way of Working
We operate with a modern and efficient methodology to serve, guide, and accompany our clients in an authentic manner, creating a positive impact on the lives of our clients, professionals, and partners. These are the three pillars that support our business: Clients, Collaborators, and Partners.
Our expertise
Below are some of our areas of expertise, showcasing the necessary skills to work strategically and dynamically with our clients.
Main Business Segments Where We Make a Difference
- Information Technology
- Startups
- Offshores
- Industry and commerce, including importers and exporters, luxury retail, pharmaceuticals, and medical-hospital products.
- Service providers in general.
- Asset holding companies.
- SCP & SPE companies.
- Advertising and marketing agencies.
- Electricity producers and traders
- Telecommunications
- Non-profit organizations
OUR TEAM
Ricardo Aquino
Partner in Audit and Accounting Consultancy
Graduated in Accounting from the Pontifical Catholic University of Minas Gerais (PUC-MG). MBA in Financial Management (UNA-MG). Board member certified by the IBGC (Brazilian Institute of Corporate Governance). Certified Independent Auditor in Brazil (CNAI | EQT). Mr. Aquino has more than 30 years of experience, including 25 years in managerial positions, such as Director, International Partner and Country Managing Director, in large accounting and consulting firms (PwC) and BPO, and has participated in the audit of large national groups and multinational companies operating in different business segments. He has led several due diligence projects as well as accounting, financial and tax audits in mergers and acquisitions. Aquino has international experience, having spent 2 years at PwC UK – London, developing and implementing BPO (Business Process Outsourcing) projects for various international conglomerates (e.g. British Petroleum, Delta Airlines, ELF). At Apriori, Aquino works as a partner on audit and accounting consulting projects, as well as supporting BPO work.
Luiz Maciel
Partner in Accounting and Tax Consulting
A degree in Law and Accounting from the Universidades Paulistas – UNIP/SP and the Pontifical Catholic University of Minas Gerais – Belo Horizonte Campus (PUC-MG), respectively, Luiz has more than 30 years of experience in accounting, tax, business and labour consulting, as well as in corporate restructuring projects aimed at improving tax efficiency. He worked for PWC for more than 25 years, leading consulting projects for large and medium-sized domestic and foreign companies in various sectors of the economy, involving corporate reorganisation and tax and financial planning – spin-off, merger, incorporation, asset drop-down; due diligence in mergers and acquisitions; accounting and tax consulting projects aimed at compliance and reducing the tax burden on companies; compliance with transfer pricing and thin capitalisation rules; as well as projects for the preparation of accounting valuation reports and external audits and controls. At Apriori, Luiz Maciel works as a partner in the accounting and tax consulting area, as well as supporting the audit and BPO areas.
Tatiana Davanso
Corporate, Regulatory and Paralegal Partner
Graduated in Law from São Bernardo do Campo Law School and with a post-graduate degree from IBET – Instituto Brasileiro de Estudos Tributários, Tatiana has over 18 years of experience in BPO companies, leading teams and managing contracts, corporate and paralegal areas. She has worked at PwC and other BPO companies, advising large and medium-sized national and foreign companies, in particular in the drafting, analysis and review of national and international contracts and corporate instruments in general, and their registration with the relevant authorities; support in due diligence processes; drafting, analysis and implementation of compliance policies; drafting of codes of ethics, conduct and anti-corruption; support in corporate reorganisations; risk analysis of legal and administrative disputes; business consultancy (contractual, corporate, civil); legalisation of national and foreign companies and registration of foreign capital with the Central Bank. At Apriori, Tatiana works as a partner in the corporate and paralegal areas, as well as on special projects.
Fábia Calusa
BPO Partner
With a degree in Accounting, a post-graduate degree in Controllership from Fundação Escola de Comércio Álvares Penteado and an MBA in Finance from FIA – Fundação Instituto de Administração, she has 30 years of experience in BPO companies, leading teams and managing accounting and direct tax departments. She worked at PWC for over 18 years, leading BPO projects for large and medium-sized national and international companies in various sectors, as well as other BPO companies. Throughout her career, she has led projects of various types, in particular: the preparation of consolidated financial statements and their adaptation to the accounting standards required for SME and Full IFRS companies; managing and participating in projects that have significantly reduced impending risks in financial statements, identifying tax opportunities; and assisting domestic and foreign companies in the provision of accounting, tax (direct and indirect) and financial BPO services, seeking to optimise operational processes in order to define strategies for increasing profitability and expanding business. At Apriori, Fábia is a partner in Business Process Outsourcing (BPO) projects.
João Batista
BPO Partner
Bachelor of Laws from Centro Universitário UNIFIEO/SP, Accounting Technician, Specialisation in Direct and Indirect Taxation from Escola Metodista/SP, Consultant profile and over 20 years of professional experience in Tax and Accounting Process Outsourcing. Career developed in the tax field in multinational and national companies, with 10 years in management positions, as Senior Manager, Director, developed in large Audit, Process Outsourcing – BPO (Mazars) and Tax Consultancy companies. He has led several Business Process Outsourcing (BPO) implementation projects and has worked throughout his career in tax project management, tax mapping, business consulting, tax, labour, accounting and social security in companies of various sizes. He specialises in tax planning, focusing on tax audit processes with an emphasis on tax credit recovery, IRPJ, CSLL, PIS, COFINS, ICMS, IPI, regional, municipal, state and federal tax incentives. At Apriori, João works as a partner in Business Process Outsourcing (BPO) projects.
Paolo Manitta
Corporate and Paralegal Partner
Graduate in Business Administration, with over 20 years’ experience in corporate and paralegal services in Big4 and large multinational firms. Extensive knowledge of administrative and regulatory routines related to maintaining the fiscal, registration and legal regularity of national and international companies before the public administration. Participation in M&A projects: incorporations, mergers and spin-offs, due diligence, corporate restructurings, as well as drafting proposals and various corporate documents. At Apriori, Paolo works as a partner in the corporate and paralegal area, as well as on special projects.
Patrícia Roza
Tax ConsultingPartner
Postgraduate in Business Law – LL.M from IBMEC. Bachelor of Laws from the Federal University of Rio de Janeiro – UFRJ. She has more than 20 years of experience in the tax field, both in Big Four accounting firms and in tax planning and compliance for large multinational companies. Throughout her career, she has led projects of various types, in particular: tax compliance, with a focus on direct and indirect taxes; international tax planning projects for the structuring of new businesses, with analysis of the taxation of investments and remittances abroad; consulting for the modelling of new businesses, with analysis of the location, operational and corporate structure with a view to tax optimisation; projects for obtaining tax incentives, especially special regimes and differentiated tax treatment in various Brazilian states; tax due diligence. At Apriori, Patrícia is a partner in tax consulting projects.
Join Our Team
At Apriori Corporate, our vision and principles are centered around collaborative work, with an effective career plan focused on the development and growth of all professionals who are part of our team. We believe that teamwork is the key to our success. Come and be a part of our team!
BLOG
Introduction to Corporate Accounting Corporate accounting, also known as financial accounting, is a branch of accounting that focuses on the…
What is Financial Flow Planning? Financial flow planning is an essential practice to ensure the financial health of any company….
What Is Human Capital? Human capital refers to the set of skills, knowledge, and competencies that employees of an organization…
