BARBOSA & SOUZA’s structure comprises several sectors that perform in an integrated and global way, offering specialized services concentrated in the following areas:
Our auditing services are designed to confer credibility and transparency to the information prepared by our clients, through cutting-edge methodology used to validate procedures, balances and legal provisions.
We offer the following services:
The goal is to express an opinion through the issuance of an auditing report on the adequateness of the accounting statements and of the procedures adopted in their preparation, in accordance with Brazilian or international accounting practices. Our audits are conducted pursuant to both Brazilian and international auditing standards.
Auditing procedure in companies that are about to be purchased or sold, using specific procedures involving the accounting, tax, legal and labor areas, in order to disclose possible risks that may modify significantly the accounting, equity or market position of the company being acquired/sold.
It is performed using procedures that are in accordance with Brazilian and international reviewing standards, aiming at obtaining a limited assurance that the accounting statements are free of material distortions.
Audit engagements with object, extension and procedures jointly and previously established by your company and Barbosa & Souza.
We gather relevant information on and assess processes and operations controls aiming at assuring that policies and internal controls defined by the company top management are being implemented and are effective and adequate to ensure the protection of its assets and financial resources.
We issue net asset appraisals both at book value and market value, with the purpose of supporting incorporation, consolidation or split-up processes, in compliance with Brazilian accounting standards and laws on corporations.
We prepare financial accounting evaluation reports as a result of our participation as experts in judicial litigations.
We observe closely the gathering of information on the quantities, characteristics and location of each inventory item, aiming at correcting accounting and tax records, company acquisition processes, implementation and enhancement of internal controls and systems
We check the reasonability of the data contained in the balance sheets / expense reports prepared by the person or firm managing the condominium, through the exam of the nature and of the supporting documents of accounts paid and received.
BARBOSA & SOUZA offers a wide range of services related to financial and accounting consulting, including:
Support to your business in the conversion of the accounting statements to the international financial reporting standards (IFRS).
Specific review of financial data to be consolidated in accordance with the instructions and propositions defined by the parent of the local company, meeting international financial reporting standards (IFRS), GERMAN GAAP or USGAAP, in order to issue specific audit reports on the equity and financial position of the subsidiary.
Review of accounting procedures used by the company, aiming at adjusting them to the accounting practices used in Brazil issued by the Brazilian Accounting Pronouncement Committee (CPC).
Statements are prepared in accordance with Brazilian or international accounting practices to be used by top management, to be published or to be presented to financial institutions, investors and others.
In reconciling account balances we identify differences between the book amounts and supporting documents and the position of non-accounting reports, thus being able to present the necessary steps to be taken to remedy at once possible inconsistencies.
We review the efficiency of the managerial reports prepared by the company management, and we develop and implement other reports, to meet the needs of managers, associates, co-owners and other users.
Comprises the preparation of analyses, composition of balances and other accounting and managerial information that will be requested and used by other independent auditing firm contracted by the client.
So that your business may stay focused on its main activities, BARBOSA & SOUZA can perform each and every step related to your accounting, tax and personnel department areas.
We can handle all of your company’s accounting routines, based on Brazilian accounting practices, which included the following
procedures:
• To classify and record documents;
• To prepare monthly balance sheets;
• To prepare account analyses and reconciliations;
• To prepare accounting statements;
• To prepare tax/accounting records and assessment of taxes and mandatory contributions;
We can handle all of your company’s tax-related routines, thus ensuring that your company is complying with each and every new and old provision in the Brazilian tax law, including the following items:
• Bookkeeping of tax records;
• Assessment of all the different taxes and preparation of taxpaying forms;
• Compliance with principal and accessory obligations;
• Support in the preparation of tax refunds and set-offs requests.
We can handle all of your company’s labor-related routines, following the procedures required by labor and social security laws,
including:
• Hiring and dismissing employees;
• Keeping employees records;
• Preparing monthly payrolls;
• Computing the value of mandatory social contributions and issuing the respective payment forms.
The professionals working in Barbosa & Souza’s tax area are permanently updated and qualified to advise our clients when it comes to
interpret and apply the norms of all the taxes imposed by Brazilian laws, in accordance with tax and accounting rules and regulations.
The services rendered are meant to help our clients to manage and reduce the impact of tax costs in their operation.
Services in this area comprise:
• Review of tax procedures involving different taxes and contributions in order to verify if the provisions in the tax law are being
interpreted correctly and complied with by the client, so as to minimize possible tax contingencies in the future;
• Tax planning, based on a thorough analysis of the company’s status where taxes are concerned, aiming at identifying opportunities to
reduce the tax burden;
• Ongoing tax advising, by keeping a direct channel of communication with clients who need intensive help, through reviews and
consultations;
• Transfer pricing, a service meant to help our client in choosing the method which is most appropriate to its business profile and
intercompany operations, as well as in preparing or reviewing the evidential calculations of the transfer prices;
• DIPJ (Integrated Statement of Economic and Tax Related Information for Legal Entities) review – so as to make sure that the
procedures used by the client to complete the statement comply with the tax provisions;
• Review of tax-related internal controls;
• Preparation of tax-related schedules and procedures.
BARBOSA & SOUZA provides services related to labor and social security issues, including:
• Review of labor-related and social security-related routines, involving the documentation required by the laws in force, as well as
analysis of the calculation bases, rates and other items referring to the monthly assessment of labor and social security obligations,
and the identification of procedures that may generate risks in these areas;
• Labor-related and social security-related risks and contingencies finding is centered in the analysis of the documentation referring
to the hiring of employees, the contracting of service providers, self-employed individuals, legal entities that furnish personnel, and
even cooperatives, so as to identify possible risks of being charged by tax and labor authorities, as well as labor claims.