A dynamic alternative

© 2016 Grant Thornton Brazil Ltd. All rights reserved.

Get to know Grant Thornton

Grant Thornton We are one of the top five leading organizationsof audit, tax, advisory, transactions and Business Process Services in the main global economies. We collaborate to create business environments that allow the long-term success and growth of companies and people. Our primary commitment is to shape a vibrant economy.

With over 42,000 people in more than 130 countries,Grant Thornton is committed to generatingconfidence and integrity in the markets where itoperates, with professionals who strive to exceedclient expectations and add value to society.

We are one of the top five leading organizationsof audit, tax, advisory, transactions and Business Process Services in the main global economies. We collaborate to create business environments that allow the long-term success and growth of companies and people. Our primary commitment is to shape a vibrant economy.

With over 42,000 people in more than 130 countries,Grant Thornton is committed to generatingconfidence and integrity in the markets where itoperates, with professionals who strive to exceedclient expectations and add value to society.

We are one of the top five leading organizationsof audit, tax, advisory, transactions and Business Process Services in the main global economies. We collaborate to create business environments that allow the long-term success and growth of companies and people. Our primary commitment is to shape a vibrant economy.

With over 42,000 people in more than 130 countries,Grant Thornton is committed to generatingconfidence and integrity in the markets where itoperates, with professionals who strive to exceedclient expectations and add value to society.

2 | A dynamic alternative | Get to know Grant Thornton

Excellencein management

Award2015

GlobalrevenueUS$4,6bi

Serving 70% ofthe companies

Forbes Global 100listed on

42,000professionals in

+130 countries

10.4%

One of the

Mergers in19 countries

$250madding revenues of

global accountancyorganisationsas recognisedby Wall Street

‘large six’

global growthAmericas

32countries

countries

countries

Asia Pacific

18Commonwealth ofIndependent States

12

the fastest growing largeaccounting network

120+

15,000

10.4%

One of the

Mergers in19 countries

$250madding revenues of

global accountancyorganisationsas recognisedby Wall Street

‘large six’

countries where ourAudit, Tax and

Auditorsworldwide

35,000peopleworldwide

professional work togetherand Advisory

$4.2bn

1:9 ratioOur partner to

More than

professional staff

revenues2012

global growthAmericas

29countries

countries

countries

Asia Paci�c

20Commonwealth of

EuropeMiddle Eastand Africa

Independent States

12EMEA 71

the fastest growing largeaccounting network

120+

15,000

10.4%

One of the

Mergers in19 countries

$250madding revenues of

global accountancyorganisationsas recognisedby Wall Street

‘large six’

countries where ourAudit, Tax and

Auditorsworldwide

35,000peopleworldwide

professional work togetherand Advisory

$4.2bn

1:9 ratioOur partner to

More than

professional staff

revenues2012

global growthAmericas

29countries

countries

Middle Eastand Africa

Independent States

12EMEA 75

the fastest growing largeaccounting network

Europe

countries

Commonwealth ofIndependent States

10EMEA 71

the fastest growing largeaccounting network

countries

countries

With over 20 years of experience, Grant Thornton Brazil is present in the country’seleven main business centers, with a team of more than 1100 professionals and 40 partners.

We offer solutions that aid your company’s development, as we find out what is important to you and make that our priority.

We are a multidisciplinary enterprise and our main distinguishing feature is meeting the needs of organizations in all stages of growth, from startup to IPO, or assistance in acquisition and sales negotiations.

How we workWe adapt to your company’s current situation. Our competence allows usto offer a personalized service thatunderstands your business in depth andproposes innovative solutions to sustain thegrowth of your organization. That is whatmakes us one of the top professionalservices firms in Brazil and worldwide.

Collaborative teams with a different mindsetOur people are open, accessible and easy to work with. We work through the issues alongside you, always with an independent perspective and challenging where necessary. Our collaborative style also enables us to assemble teams with a broader perspective – working across service lines, industry teams and geographies to tailor our capabilities for you.

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For every 10 professionals, a partner is involved.The Grant Thornton difference

Our business model involvesmore partner participation

For every 15 professionals, a partner is involved.‘Big 4’

Fonte: IAB - International Accounting Bulletin

Why Grant Thornton?

4 | A dynamic alternative | Get to know Grant Thornton

We provide the attention youdeserve and in-depth understanding of your businessto propose assertive solutions.

We seek outopportunities forimprovement andgrowth

We work withcollaboration andcustomized services

Our multidisciplinary teams areparticipatory and adapt theirexpertise to your needs,offering a broad andindependent perspective.

We anticipate your needs

We balance what is best foryour company in the long termwith insight into what isimportant to you.

We have effectiveparticipation ofour partners in projects

This allows us to have simplifiedand efficient processes and controls,thereby offering quick andclear answers.

Our services

A dynamic alternative | Get to know Grant Thornton | 5

Assurance auditing and review of financial statements IFRS, US GAAP and new accounting practices assistance in capital market transactions

Tax direct taxes indirect taxes global mobility services labor and social security transfer pricing international taxes

Outsourcing accounting processing tax processing payroll - systems & services financial management legal representation paralegal business process outsourcing - BPO

Advisory business consulting risks internal auditing fraud investigation and dispute services - FIDS diagnostic engineering and equity appraisals technology solutions talent & performance

Transactionsdue diligencemergers & acquisitionsvaluationfinancial restructuring

6 | A dynamic alternative | Get to know Grant Thornton

What sets us apart

Grant Thornton is committed to following customers throughout their assignments and providing them with the best services. After all, we work with strict quality standards, independent internal auditing, certified professionals and a structured process to ensure sound information and security for our clients.

We create and promote anenvironment where quality and risk management are

at the heart of how we operate

We facilitate growth by actively understanding and

managing the risks faced

We develop and nurture people with the skills, ability and experience

to drive and deliver excellence

We only take on and continue to work with clients aligned to our purpose and positioning once all legal, commercial and ethical requirements

have been met

We provide clear and easy tounderstand procedures to

guide and support our people to deliver excellence, drive

efficiency and facilitateeffective quality control

We manage our informationand records to protect

confidentiality, maintainintegrity, ensure accessibility

and support work done

We challenge each other, prior to assignment

delivery, to ensure our work meets our high

quality standards

We monitor and evaluate our work against our quality

standards looking for opportunities to improve and enhance our service delivery

2 Risk management

1 Leadership

8 Qualityassurance and

monitoring

7 Qualitycontrol

6 DocumentManagement

5 Operations 4 Client take on and continuance

3 Skills andcompetence

Technical qualities

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Specialized ServiceWe have global expertise in catering to the most varied industrial segments

We help enterprises in the energy sector plan for the future that will demand a significant change in the energy mix. We have specialists in the taxation, governance and audit with extensive knowledge in the industry.

We have vast experience with specific industry regulations, risk management, restructuring, internal and external auditing, management, forensic investigation and taxes.

Our professionals work to identify trends and transform them into business. We have experience in planning and expansion, costmanagement and reduction, outsourcing, risk management and governance, externalauditing, process enhancement, creatingstandards manuals and tax management.

Energy Financial services Food & beverage

Our valuation, asset management,fund raising, financial restructuring, internal auditing, due diligence projects and insolvency consulting services make all the difference for good negotiation and attracting foreign investments.

We work with mining companies aroundthe world, exploring fund raising options, restructuring processes to enhance productivity, mobility services, mergers & acquisitions, tax management and consulting.

Not for profit sector companies needto justify investments and resultscontinuously, at the same time thatthey need well-structuredgovernance. Our specialists understandthis reality and collaborate for the bestresults in internal and external auditsand in the strategy of these organizations.

Travel, tourism & leisure Mining Not for profit

We are focused on the market opportunities of this business segment, we offer tax consulting, audit, equity appraisals and support in evaluating the viability of investments.

Amid constant changes such as:cyber security, social networks, big data,mobility, etc. Grant Thornton can help to develop these themes your firm and ensure successful adaptation, enhance productivity, mitigate risks and abide by regulatory requirements.

Public SectorReal estate & construction Technology

Our expertise in managementcontributes to efficiency andprofessionalism in the public sector.We offer services focused on financial management, auditing and management of InformationTechnology processes.

/GrantThorntonBrasil /company/grant-thornton-brasil

www.grantthornton.com.br

Count on us

Grant Thornton Brazil is a member firm of Grant Thornton International, which offers a broad range of services including audit; tax, labor, and business consultancy services; corporate finance; and outsourcing for private companies and government companies headquartered in Brazil or abroad. Grant Thornton Brazil is known in the market as a specialist in middle market.

Grant Thornton has more than 1,100 employees who work for excellence in serving and in providing services to clients and partners.

We believe in your company’s instinct for growth.

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