Ricardo Zobaran, Msc, Mba Email & Phone Number

State Of São Paulo, Brazil

São Paulo, Brasil

Responsible for all controllership activities – accounting, tax, reporting, planning, analysis, internal controls, audit, and risk management.• Accounting: Preparation of Financial Statements in accordance with CPC, IAS, and IFRS standards. Review of balance sheet reconciliations and assurance of consistency in financial records.• Tax: Responsible for the review/maintenance of tax compliance for 5,000 SKUs, including the review and validation of ICMS, PIS/COFINS, and Corporate Income Tax/Social Contribution calculations.• Reporting: Preparation and submission of reports to shareholders via the CUBE multidimensional system, based on IAS and IFRS standards. Development of monthly, quarterly, and annual packages, maintaining a close relationship with the Group's Executive and Finance Committees.• Planning/Analysis: Structuring and preparation of budget and forecast, P&L projections, Balance Sheet, Cash Flow, and CAPEX. Monitoring operational gross margin, identifying variances and opportunities for improvement.• Internal Controls: Implementation and enhancement of financial and operational internal controls. Conducting quarterly self-assessment reviews across various areas for internal audit purposes.• Audit and Risk Management: Supporting external and internal audits, identifying and assessing risks, and implementing mitigating actions.• KPI Management: Development and analysis of KPIs, including ROFE, ROI, inventory turnover, payments, and collections calculations.

São Paulo, Brasil

Head of controllership area, reporting directly to the CFO Brazil and dotted line to the Global Accounting & Finance Head in Chile.Responsible for managing a team of 22 people: including Treasury, Accounting and Tax Coordinators and 19 staff, and in charge of Accounting, Tax Planning, Tax Compliance, Reporting, AP, AR and Treasury as well as, budgeting and forecasting of balance sheet, cash flow, and some lines of P&L such as financial results and non-recurring.

São Paulo, São Paulo, Brazil

Apresentação dos resultados (trimestral/anual) e Demonstrações Financeiras para Comitê de Auditoria e Riscos, Conselho Fiscal e Conselho de Administração. Análise resultados mensais, Indicadores Estratégicos (KPI’s - Balanced Scorecard) para apresentação aos Superintendentes.Responsável pelo desenvolvimento do Portfolio de Riscos de Controladoria.Melhoria no processo de elaboração e publicação das Demonstrações Financeiras e atendimento da auditoria externa.

São Bernardo Do Campo

Service provider in accounting, tax, internal controls and financial. Responsible for the evaluation of accounting and tax processes, with the purpose of adjusting the processes and internal controls to prepare and adapt these activities for the implementation of ERP MXM and reduce the monthly accounting closing period, as well as compliance with ANS regulations.

São Paulo Area, Brazil

Responsible for Shared Services Center providing services to the business units: Power Solutions, Automotive Experience and Building Efficiency concerning Indirect Taxes (Tax Planning and Compliance) and Statutory (external audit and accounting services).Restructured the Indirect Tax team to improve the technical knowledge and increased the level of shared services provided to the business units.Tax consultancy to business units, with emphasis in indirect taxes, preventive control and reduction of the tax liabilities. Support in Federal, State and Municipal tax inspection.Improved accounting reconciliation process of tax accounts which resulted in mitigating the risk of impact on the P&L.Coordinated of Tax Litigation at the federal, state and municipal levels and the external lawyer’s portfolio.Supported the Tax Planning team in the presentation the tax theses to the business unit (CFO and CEO).Responsible for external audit coordination - PwC and assist the business units on SOX and Internal Controls.Responsible for discussions with attorneys, tax advisors, auditors (PWC) and tax authorities involving tax litigations, assessments and opportunities.Responsible for statutory reporting and related reconciliations.

São Paulo

Responsible for accounting and monthly / annual calculation of Income Tax and Social Contribution. Monthly preparation of financial statements and analysis of results of four companies: CIMED, Nutracom, Neckermann and Instituto Cláudia Marques.Managed a team of 6 professionals. Reported to the Chief Financial Officer and CEO.Restructured the team for the convergence of international accounting standards.Implemented the international accounting standards, as determined by Law 11.638/07 and 11.941/09 in accordance with the accounting pronouncements issued by CPC - IFRS.Revised chart of accounts that resulted in improved control of the budget process.Prepared Combined/Consolidated Financial Statements (25 companies) consisting of Balance Sheet, Income Statement, Cash Flow Statement, Statement of Shareholders Equity and Notes submitted to external audits (PwC).Improved the process of the monthly reconciliation of general ledger accounts to reduce monthly adjustments.

São Paulo Area, Brazil

Responsible for Accounting, Tax and Costs Department.Leadership a team with 24 employees.Reviewed the accounting procedures aimed at improving internal controls, compliance with deadlines monthly accounting closing Brazilian GAAP and the external audit service, the update of accounting reconciliations, creating checklists of activities and training the team for the implementation of Law 11.638/07 (convergence to IFRS accounting).I was responsible for the support and review with the Legal department of all the tax contingencies and the compliance of the international accounting rules.Participated in the process of reorganization (merger and split) of the Leão companies.Reviewed the control of daily activities and the monthly closing in order to strengthen internal control and achieved improvements.Reorganized the costs area and then improved the quality of information and the monthly report to the area of budget control.Coordinated processes such as: Sped Fiscal / Accounting, Electronic Invoice, FCONT, Physical Inventory of Fixed Assets, Brazilian Tax Benefits.

Recife Area, Brazil

Responsible for Accounting (report US GAAP and BR GAAP), Tax and Internal Audit. Led a team of 24 employees. Reported to the CFO.Managed the implementation of the accounting closing term in order to adjust the dates of the monthly reports of the financial statements to the Coca-Cola standard (US GAAP). For this reason the main suppliers areas of accounting information (Commercial, Purchase, Financial, Financial Planning, Payroll, Accounting) had one or more processes modified and adapted. Implemented this project on time.Responsible for the coordination of the monthly Physical Inventories and implemented controls which improved the verification process of the result and decreased the differences recorded in previous periods in more than 80%.Implemented SOX – section 404 in short term (6 months).Instituted several improvements in processes and controls under the scope of this project, mainly in the areas :Payroll, Purchase, Accounting, Physical Inventory and Logistics.Achieved in 2007 the Certification of Internal Controls Environment in an assessment made by Corporate Audit Department. Developed the disclosure process of international rules and policies, disposing them for access on Intranet to all the users, and created tool to disclose changes and updating. This action provided the improvement of internal controls environment of the company.Improved, disclosed and presented the Authority Delegation Chart (approval of budgets, purchase, payments, etc) in workshops for users. As a result the errors were reduced to nearly zero in the 6 months subsequent to this action.

Rio De Janeiro Area, Brazil

Avaliação de riscos, controles, processos e sub processos, visando a adequação às normas e procedimentos de acordo com as exigências da Lei Sarbanes-Oxley.Análise de processos quanto aos riscos envolvidos e sua conformidade com as normas e as políticas da empresa.Elaboração de relatórios para Diretoria Executiva e Presidência, contemplando os riscos das operações e as respectivas recomendações para aprimoramento de controles.Suporte a operação na definição dos planos de ação para atende as recomendações de Auditorias Internas e Externas; monitoramento e acompanhamento da implementação dos planos de ação definidos.

Led operational audits, prepared and submitted reports to the Audit Manager. The audits covered financial and risk assessments of physical inventories, treasury and pricing policy, legal audit, contract audit, and operational management (internal control, risk management).Responsible for the analysis and evaluation of results by stores, with emphasis on results and margins obtained.

Rio De Janeiro Area, Brazil

Responsible for audit work planning, reporting of the results of the audits and implementation and review of the action plans to improve the internal controls. Reported to CFO. Led a team of 3 auditors.Elaborated audit work programs in order to identify risk areas and assessment of the internal control environment in different areas.Issued audit reports and implemented improvements in the internal controls environment with the support of the managers responsible for ensuring adherence to internal laws and policies.Participated in the implementation of Resolution 2554 - CMN (Compliance / Internal Controls).

Rio De Janeiro Area, Brazil

Conducted Audit of Financial Statements. Assessment of internal controls environment, analytical review and comprehension of the customer business.Main customers: Bozano, Simonsen Bank, Brascan Group and Lafarge.

Master'S Degree, Accounting, 10

Dissertação : "Legibilidade (Readability) das Demonstrações Contábeis". Orientador: José Carlos Marion

Mba Tax Management, A

TCC: "Custo de Conformidade Tributária: O Impacto nas Agências de Propaganda e Publicidade."

Mba, Corporate Finance

Bachelor'S Degree, Accounting

Monitor in Accounting – Accounting I and Accounting II during two years.

Bachelor Of Business Administration (B.B.A.), Business Administration