Márcio Luis Sobreira Amaral, CPA

General Responsibilities: - Senior Manager on the external audit practice in accordance with US GAAS, PCAOB requirements and Sarbanes-Oxley Act (SOX); - Responsible to supervise the audit teams on the field, conduct the audit on the most critical accounting issues in light of US GAAP, coordinate the work from specialists engaged on the projects, review the client's financial statements and prepare audit opinions and other reports; - Manage client accounts including billing, budget analysis and identifying performance improvement opportunities for assigned clients;

General Responsibilities: - Manager on the external audit practice in accordance with International Auditing Standards, US GAAS, PCAOB requirements and Sarbanes-Oxley Act (SOX); - Responsible to supervise the audit teams on the field, conduct the audit on the most critical accounting issues in light of IFRS and US GAAP, coordinate the work from specialists engaged on the projects, review the client's financial statements and prepare audit opinions and other reports; - Manage client accounts including billing, budget analysis and identifying performance improvement opportunities for assigned clients; - Participation on promotions for prospective clients, including preparation of the budgeted fee, presentations, proposals and engagement letters; - Presentation and preparation of training courses within KPMG Business School to small and large groups across varied technical and soft skill topics. Main Clients: - Large listed real estate entity in Brazil; - Relevant subsidiaries of a large listed Group in Spain (IFRS); - Subsidiary of a large SEC registrant in the US (tech industry); Achievements: - Lead Engagement Manager of a large listed entity in Brazil in the real estate business.

General Responsibilities: - Manager on the external audit practice in accordance with US GAAS, PCAOB requirements and Sarbanes-Oxley Act (SOX); - Responsible to supervise the audit teams on the field, conduct the audit on the most critical accounting issues in light of US GAAP and SEC regulations, coordinate the work done in other KPMG locations, coordinate the work from specialists engaged on the projects, review the client's financial statements and prepare audit opinions and other reports; - Manage client accounts including billing, budget analysis and identifying performance improvement opportunities for assigned clients; - Presentation and preparation of training courses within KPMG Business School to small and large groups across varied technical and soft skill topics. Clients: - Large SEC filers in the tech industry (hardware and software). Achievements: - Lead Manager in the Revenue Accounting area of a large SEC listed Company (technology industry); - Approved as National Instructor; - Participation as Manager on the ASC 606 (new revenue recognition standard) implementation project for a SEC client.

General Responsibilities: - Senior in-charge on the external audit practice in accordance with US GAAS and PCAOB requirements; - Responsible to execute the audit of the significant areas, analyzing transactions in light of US GAAP and SEC regulations; - Leading teams of 4 to 10 professionals, responsible for allocating the audit work among the team members, reviewing the working papers, leading the initial discussions with the client and reporting the status and results directly to the managers and partners. Clients: - Large SEC filers in the tech industry (hardware and software); Achievements: - One double promotion from 1st year senior to 3rd year senior; - Promotion to Manager while still an international assignee.

There were 34 professionals selected for this program from countries all over the world. The objective of the program is to train the international assignee in the US environment. This program consisted in a 8-week training period focused on English skills improvement, US GAAP, cross-cultural training and other soft skills related topics.

General Responsibilities: - Senior in-charge on the external audit practice in accordance with International Auditing Standards or US GAAS; - Responsible to execute the audit of the significant areas, analyzing transactions in light of IFRS or US GAAP; - Leading teams of 3 to 8 professionals, responsible for allocating the audit work among the team members, reviewing the working papers, leading the initial discussions with the client and reporting the status and results directly to the managers and partners. Clients: - Listed entities in Brazil in various industries (BR GAAP and IFRS); - Relevant subsidiaries of a large listed Group in Spain (IFRS); - Relevant subsidiaries of mining companies from Canada and Australia (US GAAP); Achievements: - Two double promotions that enabled me to progress from intern to supervising senior in 5 years; - Approval in the US Mobility Program.

General responsibilities: - Analysis of the bank's clients credit risk; - Analysis of loan proposals on trucks, machinery and equipment.