Services

ACCOUNTANCY
The accounting services goal is supplying relevant information, so as to enable secure decisions. We have an internal structure with capacity to register acts and facts into permanent files, following what is prescribed by the Commercial Law, The Corporation Law, and the Generally Accepted Principles of Accountancy.

ADVISORY
Considering the constant and deep changes in the Brazilian taxation system, establishing a more comprehensive and costly tax structure, with our services we want to expedite the assimilation of such alterations and impart consistency to decision making processes, in accordance with the ongoing moment.

In relation to the services as offered by B&C, we render advisory assistance aiming at:

• the right functioning of internal controls;
• assistance in decision making in relation to accounting registers, with taxation and administration reflections;
• taxation assistance as to Income Tax and sundry taxation aspects;
• technical assistance in the elaboration of Legal Person Income Tax;
• permanent assistance for all technical, taxation, labor, and corporate laws, including reflections deriving from Income Tax on natural persons of the company's partners.

AUDITING
Those services follow universal technical standards, which procedural norms were published by Resolution CFO nr.321-72. As a norm for audit services we follow an adequate planning, based on the assessment of the accounting system and the internal control of the firm, so that in can foresee the nature, the extension and the depth of auditing procedures to be used, as well as the opportunity and the moment when they are going to be applied. Along the audit services we make specific suggestions, aiming at improving the internal control or reducing the volume of work in the areas where necessary or viable. And such recommendations are included in the reports given directly to the Board of Directors of the client companies.
The opinion of Auditors on the Financial Statements examined - a synthesis of the analysis and assessment works, which is issued at the conclusion of our services - expresses our opinion about the consistency of the General Balance and the Statement of Results of the audited company.

CONSULTANCY
Our services comprehend consultancy and solutions in the Taxation, Corporate, Accounting, Financial, Organization & Taxation Planning areas.


We perform services predominantly in the following areas:

• Detained definition of procedures in face of assets taxation - taxes on hereditaments and donations;
• Taxation planning in the acquisition and conveyance of rural and/or urban properties;
• In companies incorporations, splittings and amalgamations, resulting from taxation planning, when not previously;
• Elaboration of expontaneous reassessments of goods integrating assests, analysis of legal benefits and reflections;
• Taxation defenses and advising in the elaboration of appeals against taxation fines;
• Constitution of "Holding Companies", aiming at the following cases:
  
  
  - Successions and continuity of family businesses;
  - Corporate and family conflicts;
  - Business reorganization and diversification;
  - Procedural rationalization in the accounting/taxation areas.
  

• Analysis and projection of accounting and financial demonstrations, for the acquisition and transference of companies control;
• Evaluation, reviewing, alteration and implementation of internal controls in administration, finance, and operational areas.

COMPUTING

We count on a qualified technical staff to make viable the utilization of the computer as a helping tool in administrative and managerial procedures, such as:

• Surveying hardware and software needs;
• Software training;

ORGANIZATION AND METHODS
To complement our consulting works, we count with a professional staff with large experience in auditing, financial administration and systems structuration who aim at developing, in the assisted enterprises, the rationalization of operational and bureaucratic procedures, so as to allow a lower cost with personnel and sundry resources applied, and obtain faster and more precise information.