Mario Sergio Gomes Filho

At KPMG, I am currently working in two roles - Audit Senior Manager and Regional Risk Management Senior Manager

As an Audit Senior Manager, I have the following responsibilities:

• Leading and managing audit projects for certain KPMG San Francisco office, mostly focused on audits of financial statements of public and private companies, including audit of internal control services, SEC filings, initial public offerings, and special-purpose acquisition company (SPAC) mergers
• Facilitate audit trainings to staff members of the San Francisco office
• Manage the financial aspects of the audit projects, such as billing, gross margin and profitability management of the project, scheduling of resources and coordination with specialists
• Create and improve client relationships to identify opportunities of new services to be provided by KPMG
• Provide feedback to counselees or staff members part of the audit teams

As a Regional Risk Management Senior Manager, I have the following responsibilities:

• Coordinate and/or engage with Risk management (RM partners and engagement teams in the Americas Region for guidance and issue resolution.
• Oversee client engagement acceptance, continuance, and contracting policies, including the review of contracts or Client/Engagement Acceptance/Continuance (CEAC) forms
• Monitor the proper completion and approvals of CEACs by the Member Firms and risk assess the CEAC questionnaires and approvals workflows
• Oversee the Audit Quality Program Review (QPR) in Latin America, including participation as reviewer of engagements in Latin America.
• Oversee the annual evaluation of System of Quality Management (SoQM) by member firms
• Review and implement Global Quality & Risk Management Policies in Latin America
• Monitor the application of Global or Regional Quality & Risk Management policies by member firms
• Provide advice, recommendations, and consultation to RM Audit Partners in regards to regulators inspections, including, but not limited to, PCAOB or SEC comment letters and non-compliance matters by clients or engagement teams or KPMG personnel.
• Operate Regional and/or Member-firm controls for purposes of ISQM1
• Generate reports on relevant RM matters for regional and global leadership
• Identify and recommend process improvement opportunities for enhanced efficiency.
• Lead key Regional Risk Management Projects, programs, and initiatives.
• Collaborate with partners and functional leadership to achieve objectives and improve client service.
• Provide feedback to other members of the risk management team

In these roles, I worked around 40-60 hours per week depending on the projects and the nature and deadlines.

KPMG LLP San Francisco office address:

55 2nd St, San Francisco, CA 94105

During July 2022 to March 2023, I worked at KPMG Auditores Independentes as an Audit Managing Director with the following responsibiltiies:

• Lead and manage audit of financial statements in public audit clients under IFRS and PCAOB and ISA GAAS
• Facilitate auditing and accounting trainings to audit professionals
• Manage financial aspects of the audit projects, including engagement gross margin and profitability and oversee the resource scheduling and contracting aspects of the projects
• Build client relationships in order to identify new opportunities for KPMG to provide services
• Provide feedback to Sr. Managers, Managers and other staff members and evaluate performance of such individuals, including recommendations for promotion, hiring or termination of employees.

In this role, I worked around 40-60 hours per week depending on the projects and the nature and deadlines.

KPMG Auditores Independentes address:

R. Verbo Divino, 1400 - Chácara Santo Antônio (Zona Sul), São Paulo - SP, 04719-002, Brazil

From July 2019 to May 2022, I was transferred from KPMG Sao Paulo to KPMG San Francisco for a 3 years international rotation to work as an Audit Senior Manager and an Regional Professional Practice Senior Manager.

In May 2022, I returned to KPMG Brazil and got promoted to Audit Managing Director.

As an Audit Senior Manager, I had the following responsibilities:

• Leading and managing audit projects for certain KPMG San Francisco office, mostly focused on audits of financial statements of public and private companies, including audit of internal control services, SEC filings, initial public offerings, and special-purpose acquisition company (SPAC) mergers
• Facilitate audit trainings to staff members of the San Francisco office
• Manage the financial aspects of the audit projects, such as billing, gross margin and profitability management of the project, scheduling of resources and coordination with specialists
• Create and improve client relationships to identify opportunities of new services to be provided by KPMG
• Provide feedback to counselees or staff members part of the audit teams

As a Regional Professional Practice Senior Manager, I had the following responsibilities:

• Coordinate and/or engage with Professional Practice (PP) partners and engagement teams in the Americas Region for guidance and issue resolution.
• Oversee client engagement acceptance, continuance, and contracting policies, including the review of contracts or Client/Engagement Acceptance/Continuance (CEAC) forms
• Monitor the proper completion and approvals of CEACs by the Member Firms and risk assess the CEAC questionnaires and approvals workflows
• Participate in the Audit Quality Program Review (QPR) as reviewer of engagements in Latin America.
• Review and implement Global Quality & Risk Management Policies in Latin America
• Monitor the application of Global or Regional Quality & Risk Management policies by member firms
• Provide advice, recommendations, and consultation to PP Audit Partners in regards to regulators inspections, including, but not limited to, PCAOB or SEC comment letters and non-compliance matters by clients or engagement teams or KPMG personnel.
• Generate reports on relevant PP/RM matters for regional and global leadership
• Identify and recommend process improvement opportunities for enhanced efficiency.
• Lead key Audit Quality Projects, programs, and initiatives.
• Collaborate with partners and functional leadership to achieve objectives and improve client service.
• Provide feedback to other members of the Regional Professional Practice team

In these roles, I worked around 40-60 hours per week depending on the projects and the nature and deadlines.

KPMG LLP San Francisco office address:

55 2nd St, San Francisco, CA 94105

I worked at KPMG Brazil from September 2007 to July 2019 and I started as a first year associate in 2007 and was promoted annually to different roles in the audit career until my last promotion to Senior Manager in 2015. In July 2019, I initiated an international assignment with KPMG San Francisco and returned to Brazil in 2022.

During my tenure at KPMG Brazil from 2007 to 2019, my main responsibilities as Audit Senior Manager were the following:

• Lead and manage audit of financial statements in public audit clients under IFRS and PCAOB and ISA GAAS
• Facilitate auditing and accounting trainings to audit professionals
• Manage financial aspects of the audit projects, including engagement gross margin and profitability and oversee the resource scheduling and contracting aspects of the projects
• Build client relationships in order to identify new opportunities for KPMG to provide new services
• Provide feedback to Sr. Managers, Managers and other staff members and evaluate performance of such individuals, including recommendations for promotion, hiring or termination of employees.

In these roles, I worked around 40-60 hours per week depending on the projects and the nature and deadlines.

KPMG Auditores Independentes address:

R. Verbo Divino, 1400 - Chácara Santo Antônio (Zona Sul), São Paulo - SP, 04719-002, Brazil