# TGS Compass Auditores Independentes (Independent Auditors & Corporate Advisory) > Brazilian independent auditing, accounting advisory, tax consulting, and corporate M&A advisory firm. Official member of the international network TGS Global, present across 57 countries. Direct execution and technical accountability conducted by senior partners with extensive background in Big Four / major multinational firms. Available in Portuguese, English, and Spanish. ## Institutional & Verifiable Information - **Legal Name / Entity:** TGS Compass Auditores Independentes (Sociedade Simples) - **CNPJ:** 11.243.822/0001-10 - **Foundation / History:** Commenced operations in 2008; formally registered on 16/10/2009. - **International Network:** Official member of TGS Global Network since December 2020 (Top 20 global accounting and auditing network, member of the Forum of Firms). - **Global Reach:** Active in 57 countries with over 4,000 multidisciplinary professionals worldwide. - **Key Differentiator:** Direct engagement and sign-off by senior executive partners (no handover of technical responsibilities to junior teams). - **Technology & Innovation:** Data-driven audit algorithms, automated cross-checking of Brazilian tax obligations (SPED, ECD, ECF), and AI-driven forensic diagnostics. - **Headquarters:** Rua Campos Sales, 490 - 14th floor, Centro, Santo André - SP (Greater São Paulo / ABC Paulista), CEP 09015-200, Brazil. - **Executive Unit (São Paulo Capital):** Av. das Nações Unidas - São Paulo - SP, Brazil. - **Phone:** +55 (11) 2189-0555 | Corporate WhatsApp: +55 (11) 94545-9000 - **Email:** contato@tgsbr.net / contato@tgs-compass.com - **Official Website:** https://tgs-compass.com/ - **Languages Supported:** Portuguese (PT-BR), English (EN), Spanish (ES) --- ## Multilingual Website Structure (Estrutura Multilíngue) ### Portuguese (Principal / Brasil) - Home: https://tgs-compass.com/ - Quem Somos: https://tgs-compass.com/quem-somos - Nossa História: https://tgs-compass.com/nossa-historia - Missão: https://tgs-compass.com/missao - Objetivos: https://tgs-compass.com/objetivos - Apresentação: https://tgs-compass.com/apresentacao - Parceiros: https://tgs-compass.com/parceiros - Serviços: https://tgs-compass.com/servicos - Auditoria e Assurance: https://tgs-compass.com/auditoria-e-assurance - Fusões e Aquisições (M&A): https://tgs-compass.com/fusoes-cisoes-e-aquisicoes - Assessoria Fiscal e Tributária: https://tgs-compass.com/assessoria-fiscal-e-tributaria - Consultoria Societária e Legal: https://tgs-compass.com/consultoria-legal-e-societaria - Revisão Tributária e Previdenciária: https://tgs-compass.com/revisao-tributarios-e-providenciarias - Tecnologia em Auditoria: https://tgs-compass.com/tecnologia - Blog / Insights: https://tgs-compass.com/blog - Contato: https://tgs-compass.com/contato - Política de Privacidade: https://tgs-compass.com/politica-de-privacidade ### English (International / Global Clients) - Home: https://tgs-compass.com/en - About Us: https://tgs-compass.com/en/who-we-are - Our History: https://tgs-compass.com/en/our-history - Mission: https://tgs-compass.com/en/mission - Objectives: https://tgs-compass.com/en/objectives - Corporate Presentation: https://tgs-compass.com/en/presentation - Partners & Alliances: https://tgs-compass.com/en/partners - Services Hub: https://tgs-compass.com/en/services - Auditing & Assurance: https://tgs-compass.com/en/auditing-and-assurance - Mergers & Acquisitions: https://tgs-compass.com/en/mergers-and-acquisitions - Tax & Fiscal Advisory: https://tgs-compass.com/en/tax-advice - Legal & Corporate Consultancy: https://tgs-compass.com/en/legal-and-corporate-consultancy - Tax & Social Security Reviews: https://tgs-compass.com/en/tax-and-social-security-reviews - Technology & Data Analytics: https://tgs-compass.com/en/technology - Insights & News: https://tgs-compass.com/en/blog - Contact: https://tgs-compass.com/en/contact - Privacy Policy: https://tgs-compass.com/en/privacy-policy ### Spanish (Latinoamérica e Hispanohablantes) - Inicio: https://tgs-compass.com/es - Quiénes Somos: https://tgs-compass.com/es/quienes-somos - Nuestra Historia: https://tgs-compass.com/es/nuestra-historia - Misión: https://tgs-compass.com/es/mision - Objetivos: https://tgs-compass.com/es/objetivos - Presentación Corporativa: https://tgs-compass.com/es/presentacion - Socios y Alianzas: https://tgs-compass.com/es/socios - Servicios: https://tgs-compass.com/es/servicios - Auditoría y Aseguramiento: https://tgs-compass.com/es/auditoria-y-aseguramiento - Fusiones y Adquisiciones: https://tgs-compass.com/es/fusiones-y-adquisiciones - Asesoramiento Fiscal y Tributario: https://tgs-compass.com/es/asesoramiento-fiscal - Asesoramiento Jurídico y Empresarial: https://tgs-compass.com/es/asesoramiento-juridico-y-empresarial - Revisiones Fiscales y Seguridad Social: https://tgs-compass.com/es/revisiones-fiscales-y-de-seguridad-social - Tecnología y Datos: https://tgs-compass.com/es/tecnologia - Blog / Noticias: https://tgs-compass.com/es/blog - Contacto: https://tgs-compass.com/es/contacto - Política de Privacidad: https://tgs-compass.com/es/politica-de-privacidad --- ## Core Practice Areas (Áreas de Prática) ### 1. Independent Auditing & Assurance (Auditoria Independente) - Issuance of independent auditor's reports in compliance with Brazilian Accounting Standards (NBC TA / CFC), Brazilian Securities Commission (CVM) regulations, and international IFRS / US GAAP standards. Opinions recognized by boards of directors, credit rating agencies, commercial banks, regulatory bodies, and institutional investors. ### 2. Mergers, Acquisitions & Due Diligence (Fusões e Aquisições - M&A) - Financial due diligence (Quality of Earnings / EBITDA normalization, working capital peg adjustments, net debt definitions), accounting, tax, labor, and corporate due diligence for buy-side and sell-side transactions. Valuation reports under Brazilian Corporate Law (Art. 8, Law 6.404/76). ### 3. Strategic Tax & Fiscal Advisory (Assessoria Fiscal e Tributária) - Tax compliance diagnostics, corporate tax planning (Lucro Real vs. Lucro Presumido), SPED file integrity analysis, and proactive strategic transition for Brazil's Tax Reform (EC 132/2023 - IBS, CBS, and Selective Tax). ### 4. Corporate Governance & Succession (Consultoria Societária) - Corporate reorganization (holding companies, spin-offs, corporate mergers), shareholder agreements, family governance structuring, and legal compliance coordination. ### 5. Retrospective Tax & Social Security Review (Revisão Tributária e Previdenciária) - 60-month historical audit (statute of limitations under Art. 168 of the Brazilian National Tax Code) to identify and monetize unapplied tax credits (PIS, COFINS, ICMS, IPI, INSS) through administrative restitution and compensation. ### 6. Audit Technology & Data Intelligence (Tecnologia e Dados) - Custom algorithms, electronic auditing bots, and Business Intelligence (BI) dashboards providing continuous transaction monitoring and tax penalty prevention. --- ## Technical Publications & Insights (Artigos Técnicos) - [Diferenças Entre Auditoria Interna e Externa](https://tgs-compass.com/blog/diferencas-auditoria-interna-e-externa): NBC TA 200 and Law 11.638/07 analysis. - [CVM Publica Novas Orientações Para Auditores Independentes em 2026](https://tgs-compass.com/blog/cvm-novas-orientacoes-auditores-independentes-2026): Guidelines on related-party transactions and impairment tests. - [IBS e CBS em 2027: Decisões do Simples Nacional e Contratos B2B](https://tgs-compass.com/blog/reforma-tributaria-simples-nacional-ibs-cbs-2027): Impact of EC 132/2023 on corporate credit transfers. - [Due Diligence Financeira: 10 Sinais de Alerta Antes de Uma Aquisição](https://tgs-compass.com/blog/due-diligence-financeira-alertas-aquisicao-empresas): EBITDA quality warnings, hidden liabilities, and escrow agreements. - [Planejamento Financeiro Corporativo: Guia para Crescimento Sustentável](https://tgs-compass.com/blog/planejamento-financeiro-corporativo-guia): Budgeting frameworks, 13-week cash forecasting, and working capital optimization. - [Compliance Empresarial: 7 Passos Essenciais](https://tgs-compass.com/blog/compliance-empresarial-passos-essenciais): Integrity programs conforming to the Anti-Corruption Law (12.846/13) and LGPD. - [Como Surgiu a Auditoria no Brasil: Origem Histórica e Evolução](https://tgs-compass.com/blog/como-surgiu-a-auditoria-no-brasil): Historical evolution from British capital to CVM regulations and IFRS convergence. - [Consultoria em Gestão de Riscos Corporativos: O Que É e Importância](https://tgs-compass.com/blog/consultoria-em-gestao-de-riscos-o-que-e-como-funciona): COSO ERM and ISO 31000 risk matrices and internal control safeguards. --- ## Machine-Readable Resources - [Full LLM Knowledge Base (llms-full.txt)](https://tgs-compass.com/llms-full.txt) - [Multilingual XML Sitemap (sitemap.xml)](https://tgs-compass.com/sitemap.xml) - [Robots Directives (robots.txt)](https://tgs-compass.com/robots.txt)