Odair *

Dr. Fiscal franchisee in São Paulo, focused on identifying tax recovery opportunities and providing strategic tax advisory for companies under Brazil's Simples Nacional, Lucro Presumido, and Lucro Real regimes. Dr. Fiscal is Brazil's leading tax health franchise network, part of the Tax.Co group, with over 320 units nationwide and BRL 2.1 billion in recovered tax credits. Its proprietary platform cross-references client fiscal data against a database of 6 million tax rules and 37 million registered products. Services include: Tax Reform Study (ETR) — strategic preparation for the new IBS and CBS taxes introduced by Brazil's Tax Reform (Constitutional Amendment 132/2023 and Complementary Law 214/2025); 5-year Tax Diagnostic; Tax Planning; Fiscal Mapping; and Tax Burden Reduction. My 40+ years of experience in controllership, audit, and taxation — including 7 years at Arthur Andersen and CFO roles at Motorola and Cisco Brazil — bring a strategic depth to clients that goes well beyond compliance: turning tax health into measurable financial results.

Prestamos serviços de contabilidade, fiscal, folha de pagamentos, diretor financeiro compartilhado, auditoria e consultoria financeira. Atuamos principalmente em São Paulo. Visite nosso site www.onrb.com.br We render accounting, taxes, payroll, partime CFO, auditing and financial advisory services. Main operations based in São Paulo. Visit our website @ www.onrb.com.br

Sales forecast, OPEX control, credit, team management and training, implementation of local manufacturing, Oracle implementation, commissions control

Start-up of the operations in Brazil. Participated in the hiring process of the general manager, services director and all the sales and services team, besides finance and operations. Responsible for finance, accounting, taxes, treasury, HR, IT and administration. Implemented Totus and SAP.

Implementation of the time sheet and expenses control per project and calculation of profitability Link between the foreign investors, JP Morgan, and the company’s partners, principally in the definition of the company’s strategy and discussion of financial and management results Implementation of several companies policies, such as training, corporate mobile phone utilization, health care plan, bonus payments and others;

Implementation of SAP R/3 at the Brazilian subsidiary, which main challenge was to maintain the common design and at the same time meet all Brazilian accounting and tax legislation requirements; Implementation of the stock options program, interacting with lawyers, HR team and consultants, in an environment of innovation, since the plan had never been developed in a foreign subsidiary.

Responsible for the finance area of the company, focusing on reporting, accounting, taxes, payroll, treasury, etc. The finance director was focused on reporting to the Korean HQ with limited focus on the local operations.

Responsible for improving the accounting closing time after the joint venture of Alpargatas and Santista on the textile segment. Restructured the accounting area and improved the closing period with high quality. Interaction with public relations due to requirements of a publicly traded company in Brazil, attending the rules from CVM. Responsible for the interaction with the external auditors.

Auditing and business advisory in several large companies. Faculty of ABAWST (Audit and Business Advisory Worldwide Staff Training) in Saint Charles, IL. Participated in several trainings in the finance area and managed several teams in specific jobs.