Forensic accounting with a teacher’s clarity

Court-appointed expert and party-appointed technical assistant in tax, corporate and financial disputes in Brazil. Over 150 engagements in two decades, with reports that translate complex accounting questions into language judges, arbitrators and foreign headquarters can act on.

Tax disputes

Detailed analysis and quantification of Brazilian tax matters — assessments, offsets and litigation support — for administrative and judicial proceedings.

Lost profits & damages

Rigorous quantification of financial losses from business interruption, contract breach and corporate events — documented, replicable methodology.

Corporate disputes & buyout valuations

Accounting and financial expert work in shareholder conflicts, partial dissolutions and valuation of equity interests (apuração de haveres).

Technical assistance to parties

Critical review of the court expert’s work: questions, challenges, dissenting opinions and litigation support — including for foreign companies and their counsel, bridging IFRS and Brazilian GAAP.

Specialised areas of expert work

Beyond acting as court-appointed expert and party-appointed technical assistant, fields where experience built across hundreds of cases allows deeper work — always with a documented, replicable methodology.

Trademark & patent infringement and lost profits Quantification of damages and lost profits in industrial-property actions — trademark and patent infringement and unfair competition — under the Brazilian Industrial Property Law, and in business interruptions and contract terminations.

Purchase Price Allocation (PPA) & business combinations Allocation of the purchase price, measurement of goodwill and intangible assets and impairment testing under IFRS 3 — including post-acquisition support to international groups.

Tax credits & fiscal theses Assessment and quantification of PIS/COFINS credits, tax-base exclusions and review of ancillary obligations (SPED/EFD), with calculations documented record by record.

Reconstruction of accounting records Rebuilding accounting and books over long periods from the available documentation, to support proceedings, sustain expert questions and evidence the facts.

Financial-contract & debt review Recalculation of interest, charges and financial add-ons, reconciliation of balances, amortisation and debt-evolution schedules in banking and financing agreements.

Sectors

Cases conducted across varied segments of the economy, which speeds up the understanding of the accounting particularities of each activity.

Transport & logisticsIndustry & manufacturingAgribusinessTelecom & technologyMining & energyHealthcareRetail & commerceReal estate & constructionFinancial services

Why Bottaro

Two decades with foreign companies. Singular experience in disputes involving international groups, IFRS and Brazilian standards — ACCA-recognized expertise in international accounting.
A teacher’s clarity. Reports written to be understood — the same standard demanded in the classroom at FIPECAFI and FECAP.
Evidence-driven. The same data rigor behind the research line — censuses, record-by-record reconciliations, explicit methodology — applied to every case.

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