About US

 

Spot Contabil is a firm that provides accounting, consulting, outsourcing and forensic accounting services to national and international businesses. Established in 2011, one of our main goals is to help small and medium businesses to grow sustainably and internationally.

 

Our key members are qualified accountants with extensive experience acquired from many years working for “Big 4” multinational accounting firms. This background allows us to apply custom made, cost effective, optimized methodologies and management processes for supporting our clients.

 

 

We understand the role of Information Technology and its importance for businesses. In this context we are experienced and able to deliver integrated solutions which enhance organizational performance, enabling effective growth for our clients within the segments in which we operate.

 

Our values are based on principles of ethics, integrity and accountability, all to give piece of mind to those who choose us as a partner. Our service is personalized, without barriers or obstacles to access decision makers; we have a flexible and dynamic structure, ensuring that our clients are always informed about matters of their interest and have their requests addressed as soon as we identify them.

 

At Spot Contábil our clients get what they need through valuable services provided by experienced professionals. In this way, we seek to maintain long-term relationship with all of them, since this is what guarantees trust and credibility to both parties.

 

 

Spot Contábil Brazil

 

Spot Contábil, a company that provides audit, consulting, advisory and forensic accounting, investing constantly in its team, maintaining a working environment in which prevails confidence, transparency, where knowledge sharing is constantly encouraged. Our target is for people to feel always capable and motivated, ensuring that our clients are kept well informed and have always their concerns properly addressed.

 

Why Spot Contabil

 

We offer a range of services to international clients, not only the possibility to legally represent them, but also to keep them operationally ready through outsourcing its administrative and financial services, in addition to the tax, payroll and accounting compliance services (Bookkeeping).

Consulting

 

Some of the consulting services we provide include: financial management, internal controls and technical accounting services.

 

We support our clients in the strategic implementation of their objectives through detailed analysis and  understanding of the situation and company’s challenges, as well as its segment, and subsequent implementation of improvement actions.

 

Our work methodology assumes that, along with our client, we can identify the most appropriate project management structure to your business model, in such way that regardless of our presence in further of the company it will continue its business with increased productivity.

 

 

Activities:

• Financial management;

• Internal controls;

• Technical / specific accounting services.

 

Financial resources management

 

A company´s effective financial resources management is the basis for achieving their short, medium and long term results. The importance of financial control and planning advice, therefore, is to analyze capital's guidelines invested in the organization, in order to provide a clear vision for the best return.

 

At a time of global markets turmoil and their impact on local economies and companies, increases the concern on the financial risk. Enterprises of all sectors and sizes need solid financial risk management structures, satisfying their demands for compliance, contributing to decision-making and improving their performance.

 

In this regard, we support clients in their efforts to plan and forecasting, reviewing cost models, key performance management indicators implementation, credit risk analysis and financial debt control.

 

 

Activities:

• Cash flow preparation and review;

• Financial debt assessment;

• Loan agreements calculation;

• Long-term contracts NPV calculation adjustment;

• Budget preparation and actual variation analysis;

• Bad debts provision assessments.

 

Internal controls

 

We help our clients to design, implement, test and optimize their internal controls systems. Based on best market practices, we recommend improvement plans for companies that are undergoing changes in their business activities, the regulatory environment or seeking more efficiency.

 

Good corporate governance practice means managing risks, establishing effective internal control systems and effectively report company´s health to its owners, stakeholders and general market. It also comes to preventing fraud, ensuring compliance with rules and regulations and, ultimately, generating value from the Compliance structure itself.

 

 

Activities:

• Operational processes mapping and information flow review;

• Processes deficiencies and risks identification;

• Suggestions for improvements;

• Internal controls implementation;

• Risk Management.

 

 

Technical Accounting Services

 

Providing services and solutions that encourage business development and sustained growth of our clients' business, producing information for decision making, adding value and maximizing results is our core mission.

 

The demand for information and the ability to produce financial statements and management reports with quality, in a timely manner and in compliance with rules and regulations in place has grown and will continue to grow.

 

Also our role is to analyze the accounting treatment of complex transactions and other challenges related to various accounting issues, such as consolidations, business combinations, leasing and accounting closing process.

 

 

Activities:

• Technical opinions issued on a particular theme related to accounting matters in accordance with the applicable accounting standards - IFRS and US GAAP;

• Accounting diagnosis for companies seeking accounting compliance or intending to be structurally prepared for external audit process;

• Preparation and review of financial statements in accordance with IFRS / CPCs standards;

• Assistance in the preparation of financial statements consolidation or combination.

 

Auditing

 

As part of the auditing services we review financial statements, information systems, records, transactions and operations of our clients and their projects, in order to ensure they are in accordance to its records and provide assurance to the financial statements and other management reports.

 

Identifying any weaknesses in the financial and internal controls systems and presenting recommendations for improvement.

 

Our analysis is independent, objective and competent, being conducted with the sole purpose of forming an opinion on the financial statements truly and appropriately to reflect the financial position of the organization.

 

 

Activities:

• Financial Statements Audit;

• Limited Review;

• Specific Purposes Audit Procedures.

 

 

Full Audit on Financial Statements

 

We make a systematic and rigorous verification of our clients' accounts, in order to check the consistency of the income statement specified in the ledger.

 

Since this is a regulated activity the country´s accounting standards, with specific rules to be followed by qualified professionals, we strictly follow the techniques to be used in its implementation.

 

 

Limited Review

 

In certain circumstances, it is not feasible to do a full audit of the financial statements of a company. The reasons are many and diverse, but accounting periods which do not coincide with the end of the calendar year and generally the urgency to obtain an independent audit opinion of on the financial statements arising from there, even if it is a partial or "limited" opinion, recommends the application limited review procedures.

 

The review therefore does not refer to the examination of only a few aspects of the financial statements, however, it is not necessary to apply all audit procedures required in conventional audit.

 

Spot Contábil experienced accountants are also able to provide this type of process.

 

 

Special Purpose Audit Services

 

We provide audit specific purpose review procedures which comprise the examination of documents, records and financial statements, for corporate structured transactions: spinoffs, merger and acquisitions, and capital increase, aimed at issuing accounting appraisal reports.

 

Also, agreed upon procedure reports prepared according to the client's needs, covering several accounting areas, even analysis of fraud.

 

 

Activities:

• Issuing of agreed-upon procedures reports, such as monitoring physical inventory, income and expenses validation, contingencies calculation for provision, accrual criteria analysis and others;

• Due diligence and other pre-agreed procedures applicable on business transactions;

• Issuing accounting appraisal reports.

 

Bookkeeping

 

We analyze and record all of our clients’ daily tax and accounting transactions. Once we get their information and statements, we obtain access to relevant data, which allows us to provide efficient assistance, not only for accounting, but also for taxation, social security and labor, helping them to improve the financial health of their organizations.

 

Our goal is to add value, for example, by providing advisory on deciding optimized tax calculation methods for our clients. Different methods that determine which tax levels would impact on the business, that is, determines whether they may be regulated by: Simplified tax system, actual net income or deemed income for Corporate Income Tax rules. Depending on the size of their company, tax is impacting directly into their profit margin. Therefore, it is essential that the client is well advised to take any tax advantages available in the market.

 

Another activity that we provide is to help clients with their business decisions. For instance, when clients hire an employee, they must understand that the overall cost is not only restricted to the salary, but also to all taxes and social charges that such hiring demands. Doing this calculation is very important to plan the company’s cash flow, allowing the resources to be geared for company growth.

 

These are the advantages of a quality service approach to accounting, tax and payroll compliance.

 

 

Activities:

• Corporate Legalization;

• Accounting;

• Supervisor;

• Labour;

• Income Tax for Individuals;

• Domestic Simple (E-SOCIAL).

 

Corporate legalizations

 

The Corporate Legalization (Paralegal) team is aimed at validating the registration status before the various government agencies, management of clearance certificates and business processes, analyzing all documents since the establishment of the company or the last 5 years, to ensure full compliance of our clients.

 

Activities:

• Starting a Business in general, with their respective records in the relevant organs;

• Corporate close down with addressing pending issues per the various government and regulatory bodies obtaining the clearance certificate;

• Regularization of companies with tax assessments or questionings;

• Preparation of the Articles of organization, statutes and amendments;

• Low and closing company;

• Tax debts requests for term payments;

• Preparation of corporate documents for transactions: spin-off and merger;

• Tax offset or tax refund processes;

• Obtaining Clearance Certificates in various regulatory bodies;

• Monitoring of Tax Debt per the tax offices (Federal, State and Municipality).

 

 

Accounting

 

Companies must maintain a uniform bookkeeping system of its acts and administrative events that meet the following local accounting standards (harmonized with IFRS).

• NBC T 1    - Of Characteristics of Accounting Information

• NBC T 2.1 - Formalities of Bookkeeping

• NBC T 2.2 - Accounting Documentation

• NBC T 2.4 - Rectification Releases

• NBC T 2.5 - Accounts compensation

• NBC T 2.6 - Bookkeeping Branch

• NBC T 2.7 - Balance sheet

• NBC T 2.8 - Formalities of Bookkeeping in Electronic Form

 

The basis for accounting records is the documentation (invoices, receipts, checks, copies, etc.).

The documents must be presented clear and in good shape, without any corrections or amendments otherwise they should be replaced.

 

The document issue date usually determines the date of the accounting record, therefore the importance of the appropriate flow of the paperwork within the company.

 

We provide guidance on all this paperwork flow for our clients, so that their accounting records are always on time and in compliance with the law.

 

 

Fiscal

 

To help our clients and meet today needs for transparency, as the business and tax environment is increasingly complex, we offer assistance in some key areas..

 

• Tax accounting: supporting quarterly and annual tax provision calculations, validating tax balance sheet accounts and implementing new accounting standards under IFRS and / or local accounting practices.

• Performance of the tax function or processes: evaluation, assessment and improving operating processes related to tax controls and accuracy and effectiveness of internal information systems.

• Tax risk assessment: identifying and prioritizing key risks and assisting in monitoring controls and corrective actions.

 

The scope and nature of our services may vary, depending on the client´s needs for other services. What does not vary is the level of commitment with the service provided by our professionals to meet specific needs, throughout the fiscal cycle - planning, provision, compliance and performance with the tax authorities.

 

 

Payroll and Social Security

 

We process and monitor labor relations, such as payroll, vacation and 13th salary among all other activities related to this department.

 

It is up to the Labour Department of our company:

 

• Payroll Processing. Including your monthly notes: admissions, dismissals, holidays, overtime, etc.;

• Tax Calculation: IRRF / INSS / FGTS / SEFIP / Contributions Union / Assistance and Confederate / SIP to the issue of payment forms;

• Monitoring of conventions, collective bargaining agreements and work of various categories;

• Preparation and delivery of tax and social security statements, such as RAIS, DIRF / Reports income / CAGED;

• Guidance on mandatory and optional benefits;

• Assistance in approvals by the Ministry of Labor or labor union;

• Assistance to labor assessments, inspections and notices.

 

 

Personal Income Tax

 

Our Personal Income Tax specialists offer services to domestic and foreign individuals regarding the obligations of a tax resident in the country.

 

A structured and qualified team prepares technical studies, tax calculations and several compliance requirements aiming to assist individuals in meeting their tax obligations.

 

With technical quality in service delivery, we offer primarily the following services to individuals.

 

 

• Tax record keeping for professionals, with mandatory monthly payment calculation;

• Tax Calculation of capital gain and net gain on equity;

• Calculation tax causa mortis transmission or donation (ITCMD);

• Preparation and delivery of Annual Income Tax Return;

• Annual Overseas Assets Declaration to the Central Bank;

• Monitoring of tax reporting and administrative processes;

• Providing scheduled consultation meeting for clarification of doubts;

• General tax guidance.

 

All of the Individual Income Tax activities are performed by highly qualified professionals with constant training and technical update, which enables compliance with tax obligations properly and within the time limits provided by law.

Corporate Startups

 

With this service, we offer international clients not only the ability to legally represent them, when they intend to open foreign companies in Brazil, but also to keep them operationally monitored in the country by outsourcing: Accounting and Tax (Bookkeeping) and administrative and banking services.

 

We support our clients to choose the most appropriate legal corporate form for their business profile. Depending on the type of activity, the size of the project and initial investment volume, we enable them to define the ideal corporate format for their business.

 

Being familiar with customs regulations is a key factor for business success in Brazil. A preliminary study on the import taxes and tariffs that will be applied to products is vital. This step allows future foreign entrepreneurs set the tax structure in order to compare their prices with those of its local competitors. We also help in this process.

 

Completed the entire preliminary study, above, Spot performs the registration of the company, following every step of the registration process of a Brazilian subsidiary.

 

Brazilian law requires, as a form of legal safeguard, the appointment of a Brazilian Citizen or a foreign citizen with permanent resident visa in Brazil in constitutional articles of the Brazilian company, to act as the legal representative of the company. We offer the legal representation for foreign companies until they get the grant of a foreign investor work permit.

 

During the creation of the company, Brazilian law requires an assigned address for tax and mailing purposes. This address must be indicated in the constitutional articles.

 

We can offer a legal address for the company. This way, you can quickly start business operations without having to afford to rent a dedicated space costs.

 

 

Activities:

• Bookkeeping (Accounting Advisory);

• Banking and administrative services;

• Fiscal and mailing address;

• Legal representation.

 

 

Bookkeeping

 

We analyze and record all our clients’ daily tax and accounting transactions. Once we get their information and statements, we obtain access to relevant data, which allows us to provide efficient assistance, not only for accounting, but also for taxation, social security and labor, helping them to improve the financial health of their organizations.

 

Our goal is to add value, for example, by providing advisory on deciding optimized tax calculation methods for our clients. Different methods that determine which tax levels would impact on the business, that is, determines whether they may be regulated by: Simplified tax system, actual net income or deemed income for Corporate Income Tax rules. Depending on the size of their company, tax is impacting directly into their profit margin. Therefore, it is essential that the client is well advised to take any tax advantages available in the market.

 

Another activity that we provide is to help clients with their business decisions. For instance, when clients hire an employee, they must understand that the overall cost is not only restricted to the salary, but also to all taxes and social charges that such hiring demands. Doing this calculation is very important to plan the company’s cash flow, allowing the resources to be geared for company growth.

 

These are the advantages of a quality service approach to accounting, tax and payroll compliance.

 

 

Banking and Administrative Services

 

We also offer banking, AP&AR services to our clients, with the aim of saving their time and resources.

 

We offer and instruct in all or part of the administrative and financial management of the company, adapting to meet client´s needs and goals.

 

Our services include:

 

 

• Management of accounts payable and suppliers;

• Accounts receivable and billing with the issuance of electronic invoice;

• Presentation of payment orders to the bank and subsequent control and registration;

• Management of payroll activities (payment, taxes and his statements);

• Exchange Management & Banking;

• Cash flow and financial management.

 

 

Treasury (financial management)

 

Setting up a bank account and transaction management can be a difficult job for a director of the company. We have experience dealing with certain Brazilian banks for several years and know the ways to create bank accounts. This allows us to anticipate potential barriers, which are common in Brazil, to provide a fully operational bank account to our clients without delay.

 

 

Some examples of services related to bank accounts which we offer:

• Registration with the central bank system (SISBACEN) to receive foreign funds;

• Foreign capital registration with the Central Bank of Brazil;

• Registration with the Brazilian collection system in which banks issue the "bank payslip". This system also allows you to create automatic expiration dates and conditions for late payment.

 

 

Fiscal and mailing address

 

During the creation of the company, Brazilian law requires an assigned physical address for tax and mailing purposes. This address must be indicated in the corporate articles.

 

Not only the tax authorities require a tax address for any business, but there is also the need for a postal address for correspondence, which we also manage.

 

We can provide this address to your business so that you can quickly start its operations, without having to bear the costs of hiring a dedicated space.

 

As the company begins to grow there may be the need to have their own facilities. When this happens, we may help the business finding the best place for its operations and support the administrative steps to lease a commercial property.

 

Legal Representation

 

Brazilian law requires, as a form of safeguard, the appointment in the corporate articles of the company of a Brazilian Citizen or a foreign citizen with permanent resident visa in Brazil to act as the legal representative of the company.

 

We offer legal representation to foreign companies while obtaining the grant of a foreign investor work permit.

 

 

There are two types of legal representation that can offer:

 • Legal representation of the company's owners/investors.

The partners (foreign or non-residents / individuals or legal entities) of a Brazilian company must be represented in the corporate articles by a Brazilian resident.

Such person should be nominated in the corporate articles and has the power to sign for the shareholders.

 

• Legal representation of the company (executive officer / administrator).

The local entity also needs the appointment of an officer or a director appointed in the articles and to act for and on behalf of the company. We may also offer to be nominated for such role however this service does not involve any action or movement and considers only the assumption of responsibility by the title of director.

 

The change of management or administrator is obtained through a simple change in the corporate documents.

 

With us you benefit from the management expertise of several companies and an operational structure that is reliable and efficient.

Forensic Accounting

 

AS part of other specialized services we act by the court and offer assistance on litigations on a variety of legal disputes.

 

In this context we check facts related to assets evaluation, in order to offer opinion on interrogatories. To provide such opinion we conduct examinations, inspections, inquiries, investigations, evaluations, arbitrations, in short any procedures necessary for the opinion.

 

The examination is made by qualified accountants, duly registered with the regulatory body of the profession. This examination produces the most robust form of the evidence admitted in court.

 

It is the technical knowledge of the accounting field at the disposal of the judiciary to the elucidation of certain fact or controversy.

 

The accounting expertise has as main object the facts or accounting issues related to the cause, which must be verified and therefore are subject to technical assessment of experts.

 

 

Activities:

• Technical assistance provided by the parties on judicial disputes;

• Verification of Assets on judicial disputes;

• Assistance on Judicial and Extrajudicial Recovery.

 

Technical Assistance and Advice

 

We provide accounting opinion, proving the truth of the facts from the viewpoint of the party that hired the professional services of accountant expert.

 

Through reports, we issue our opinion on a specific accounting technical subject and position ourselves as to their legal approach.

 

We assist clients on formulating the opinion or in the preparation of questions to be answered by the court expert.

 

 

Asset analysis or appraisals

 

Verification of Assets is the procedure that includes assessing the amount due to a shareholder who withdraws from a limited liability company.

 

This task falls to the accounting expert appointed by the judge when and to the technical assistants appointed by the parties.

 

The expert or assistant should proceed to the equity survey, based on existing accounting data and adjusting the accounts to the effective economic reality in the given base date for the assets of calculation report.

 

Do not just tell, directly, the value of equity, the equation: Assets - Liabilities. That is, a trial balance (or balance) may be several errors or gaps.

 

Within this calculation, the expert must attend to distortions that may occur in the evaluation of the net equity.

 

We act in this area for several years, always very close to our clients, so that there are no errors in ownership costs, expenses and income, so we come to the real and effective verification of assets at the end of the process.

 

 

Assistance on judicial and extra judicial business recovery plans

 

There are two types of business recovery processes: judicial or extrajudicial. In the case of the court, the judge will appoint an administrator to act as an intermediary between the company and its creditors. The administrator who in most cases is a lawyer, hire an expert accountant to analyze and monitor the conduct and performance of the judicial recovery plan and submit the technical report on these activities.

 

 The accountant, an expert function, should maintain appropriate level of professional competence up to date on the Brazilian Accounting Standards (NBC), in addition to accounting techniques, especially those applicable to expertise.

 

The counters of Accounting Spot are trained and keep up to date, because we all know the importance of the market where we operate, particularly the forensic accounting.

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