Legal Audits

Businesses, as a general rule, typically contract out Accounts Audits to guage the legality of their accounting and tax procedures derived from operations, either out of philosophical motivation, shareholder determination and/or the Securites and Exchange Commission of Brazil (Comissão de Valores Mobiliários - CVM), or by force of the law.

However, a significant number of these businesses fail to contract Legal Audits whose services relate not to accounting expertise but rather to legal know-how.

For this very reason, we have developed a Department comprised of academically trained legal professionals with the appropriate business knowledge to Audit the legality of businesses’ internal procedures, such as:

  1. organisation of social relations – whether procedures relating to the following areas are suitable for validation: the rights of labourers; isonomy; PPD quotas (Programa de Parcelamento de Débitos or ‘Debt Installment Program’ regarding the automotive vehicle ownership tax or IPVA in Portuguese); apprentices; compliance with access to legal assistance as required by labour law; standards of environmental health; CIPA (the Brazilian Internal Commission for the Prevention of Accidents), etc.
  2. Contracts in general – standardisation: whether or not they meet modern-day legal requirements, while taking the necessary measures to ensure their full effectiveness, especially with regards to the management of their expiry, advising on proactive measures to be taken for their renewal;
  3. Fiscal – a survey of whether the practices adopted by a business are in line with current legislation to the point of identifying liabilites and/or surplus payments made to tax authorities, and identifying, should it be necessary, the anomalies thereof and/or pursuing channels by which tax can be recouped;
  4. Corporate – as a rule, the contract and/or the social statute together with the agreement of shareholders, bring with it certain particularities and a precise set of partner/associate obligations. In this domain, are expertise lies in identifying whether acts with such obligations related to the aforementioned – were conducted properly and are in compliance with them, thus avoiding non-compliance issues and any risks posed to the business’ legality.
  5. Compliance – for those businesses and/or institutions which have already adjusted codes of conduct or rules of behaviour with their stakeholders, but however, whose rules on many occasions are not applied in practice, and perhaps due to the huge speed of their operations, are not audited. We provide expertise in so far as we identify whether or not the internal legal rules are complied with, especially those which relate to anti-corruption laws.

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Tel/fax 11 5102-4309 | | Av. Magalhães de Castro, nº 4800 – Torre 1, 27º andar
Edifício Capital Building | Cidade Jardim | São Paulo/SP | 05676-120