Administrative Proceedings
Accounting and financial expert evidence in administrative tax, sanctioning, regulatory and oversight proceedings, from the defence to the appeal stage.
Overview
In administrative proceedings, expert evidence must arrive on time and in the right form.
Tax assessments, sanctioning proceedings, accountability reviews and corporate liability proceedings are decided largely on numbers. Brazilian law allows the interested party to submit documents and opinions and to request inquiries and expert examinations during the evidentiary stage (Law 9,784/1999, art. 38). SGEx produces that evidence, tests the authority’s calculations and follows the case to the decision.
When clients call on SGEx
- Defences and appeals in administrative tax proceedings at federal, state and municipal level.
- Sanctioning proceedings before the Central Bank, the CVM and regulatory agencies.
- Special accountability reviews and Audit Court proceedings.
- Corporate liability (Clean Company Act, Law 12,846/2013) and sanctions in public contracts.
- CADE proceedings and oversight reviews involving disputed amounts.
How SGEx works
- Evidence at the right stage. Technical opinion structured for the defence, inquiry or appeal stage in which it will be used.
- Authority’s calculation tested. Assumptions, bases and amounts in the assessment or report checked item by item.
- Written for the decision-maker. Objective conclusions, with exhibits that allow the authority to replicate every calculation.
The opinion follows the case: defence, inquiry, appeal and, if needed, court proceedings.
What We Solve
- Is the assessed amount correct? Rebuilding the base, period and additions charged.
- Do the documents support the defence? Organizing and examining the records and supporting documents submitted.
- Is the alleged loss confirmed? Reviewing loss quantification in accountability and liability proceedings.
- Was the fine correctly calculated? Checking the base, percentages and criteria stated by the authority.
- Does the authority’s report hold up? Critical review of inspection, audit and inquiry reports.
- What is the effect of each argument? Quantifying scenarios for the administrative decision and any court challenge.
How We Approach It
Case and deadline
Reading the assessment, report and decisions, with the stage and deadline of each act.
Documents
Gathering accounting, tax and contractual records.
Rebuilding
Recalculation and testing, with calculation workpapers.
Technical opinion
Conclusions, exhibits and questions for inquiries or expert examination.
What we examine
Tax assessments, inspection and audit reports, administrative decisions, accounting and tax records, contracts, measurements, accounts and supporting documents.
Possible Deliverables
The format is defined according to the agreed scope and the purpose of the work.
- Technical opinion
- Expert report
- Calculation workpapers
- Questions for inquiries or expert examination
- Technical critique of the authority’s reports
- Support at hearings
Other SGEx Solutions
Services, specialties, contexts and industries connected to this topic under SGEx's relationship matrix.
Related Services
- Tax Expert ServicesAccounting and tax examination of assessments, credits, tax bases and amounts in dispute in court and administrative proceedings.
- Anti-Corruption ComplianceEconomic and financial expert analysis of integrity and anti-corruption matters, focused on quantification and technical evidence.
- Financial and Operational AuditExamination of financial statements, processes and controls, focused on the reliability of information and adherence to defined criteria.
- Accounting Expert ExaminationIndependent expert examination of accounting records, financial statements and calculations, prepared for judicial, arbitral and administrative proceedings.
Related Specialties
- Tax MattersLoss of tax immunities and benefits, enforcement and challenge of tax assessments, contingencies and review of calculations.
- Expert Assistance to PartiesExpert assistance to parties in court-appointed expert examinations and arbitrations: framing expert questions, opinions, review of reports and attendance at proceedings.
- Forensic Accounting and AuditAccounting reconstruction, tracing of financial flows, analysis of financial statements, contingencies and fraud investigation.
- Construction, Infrastructure and Public ContractsConstruction claims, project costs, cost overruns, delays, rebalancing and concession agreements.
Related Areas of Practice
- Administrative and Regulatory MattersAdministrative proceedings and regulatory disputes with an economic and financial impact on companies and concession holders.
- Tax Litigation and Administrative ProceedingsTax controversies in judicial and administrative proceedings that turn on accounting evidence and the review of tax calculations.
- Courts of Audit and Oversight BodiesProceedings before Courts of Audit, internal-control bodies and other oversight bodies that examine the use of public funds.
- Antitrust and CompetitionCompetition and antitrust disputes involving the quantification of economic effects and damages arising from anticompetitive conduct.
Related Industries
- Public Administration and GovernmentPublic contracts, cooperation agreements, concessions and oversight proceedings involving public funds.
- Municipalities and Local GovernmentCity governments, municipal councils and local agencies facing accountability requirements, public works and oversight by courts of audit.
- Energy and Natural ResourcesPower generation, transmission and distribution, oil, gas and mining, involving long-term contracts and regulatory disputes.
- Financial and Capital MarketsFinancial institutions, investment funds, investors and publicly listed companies involved in disputes, valuations and financial reviews.
Talk to our specialists
Send the assessment, decision or authority’s report, the stage of the proceeding and the current deadline. SGEx will assess the scope before submitting any proposal.