Our services are developed through the use of methodologies that follow the auditing standards issued by the CFC (Conselho Federal de Contabilidade – Federal Accounting Council) which are consistent with International Standards on Auditing (ISAs) issued by the IFAC (International Federation of Accountants).

In limited assurance services, analytical procedures are applied and, mainly, inquiries aimed to obtain sufficient appropriate evidence, according to the definitions established by the NBC TR 2400, published by the CFC (Conselho Federal de Contabilidade – Federal Accounting Council), to issue a conclusion on the application of generally accepted accounting principles.

Interim reviews are applied to companies that are required to disclosed or publish financial statements for a period shorter than a full fiscal year, aiming to comply with regulatory bodies, such as governments, market regulators, stock exchanges or meet the needs of headquarters in other countries.

Reporting review or audits (Reporting Packages) of accounting and financial information for internal use or for the purpose of reporting results to the parent company within or outside the country. The service focuses on meeting the needs of our clients in accordance with Brazilian accounting standards or other required standards: IFRS - International Financial Reporting Standards, US GAAP - Generally Accepted Accounting Principles in the United States or other specific standards.

PP&C has relevant experience and is able to assist organizations in training, deploying and maintaining all procedures and controls required by the Sarbanes-Oxley Act - SOX. It has staff specialized in training, process mapping, risk identification and control activities. The services include:

• Define, formalize and implement the rules and procedures for the operation of the three committees provided for in the SOX (Audit Committee, Disclosure Committee and Work Steering Committee)
• Perform compliance testing of internal controls, policies, standards and procedures with the regulations involved
• Assist in the dissemination of concepts and the implementation of specific control environment tools