Aderbal Hoppe

He has worked since 1990 in accounting, independent auditing and financial and accounting consulting in BRGAAP, USGAAP, IFRS and IPSAS. Partner at TATICCA since 2014, he worked at Actus Auditores from 1990 to 1995 and at EY Auditores from 1995 to 2014.

Master in Accounting and Actuarial Sciences from PUC/São Paulo, postgraduate degree in Business Management from UFPR/Curitiba, graduated in Accounting Sciences from FURB/Blumenau. Certified in International Accounting by ACCA/UK and in International Standards on Auditing by ACCA/UK.

Registration with CVM, IBRACON, CNAI and CRC. Specialist in the regulated segments of: electricity, sanitation, gas, ports, airports, highway concessions. Professor at FIPECAFI, FGV, IOB/SAGE. Director at ANEFAC. Director at IBRACON. Member of the Energy and Gas Working Groups at IBRACON and the Concessions Working Group at CFC. Co-author of books.


Professor at the Accounting Department at PUC – SP Pontifical Catholic University of São Paulo. As a consultant to FIPECAFI for 22 years, he worked on projects with large private organizations and

public. He worked as an independent auditor for 11 years. Associate of IBRACON - Institute of Independent Auditors of Brazil and of ANEFAC - National Association of Executives of Finance, Administration and Accounting. He served as a member of the CTCONF-Technical Chamber of Accounting Standards and Fiscal Statements of the Federation linked to the STN. Master in Accounting USP/SP. Accountant and Business Administrator.


Controllership Director at BRK Ambiental, the largest private sanitation company in Brazil. He served as Audit Partner at Deloitte, where he had a 20-year career. He was

professor for 7 years at Universidade SENAC on IFRS and responsible for the preparatory course for the CRC Sufficiency Exam. He was a member of the IBRACON Auditing Standards Committee. Post Graduate in Business Management with an MBA in Finance and studying an International Executive MBA. Accountant and Economist.

Camila de Souza Vasconcelos

Auditor registered at CNAI with more than 8 years of experience in BIG4 (Deloitte, EY and PwC) between auditing, training, consulting for diagnosis and implementation of IFRS and preparation of accounting manuals. Doctoral student in Business Administration and Master in Accounting from Mackenzie. Bachelor of Science in Accounting from UFPE.

Flavia Fonte de Souza Maciel

Senior Manager of Accounting and Intercompany Compliance at Telefônica Brasil. He has 16 years of professional experience (Deloitte 9 years and PwC 2 years) between auditing, consulting, accounting and IFRS, CPC and IPSAS training activities. Master in Controllership and Accounting from FEA / USP, with an MBA in Controllership and Finance, and a BA in Accounting Sciences from UFPE. Undergraduate professor in accounting sciences, co-author of the book “Theory of Financial Accounting” by Atlas/FIPECAFI, author and reviewer of scientific articles. Auditor registered at CNAI and Accounting expert registered at CNPC. Former member of the IBRACON Auditing Standards Committee (2018-2020).