Purchase Order Auditor in Brazil Rio de Janeiro –Free Word Template Download with AI
Date of Issue: June 12, 2025 | Valid Until: July 12, 2025
BUYER (Issuing Party)
Company: RioMar Industrial Holdings S.A.
CNPJ: 12.345.678/0001-90
Address: Av. Rio Branco, 1200, Sala 850, Centro, Rio de Janeiro, RJ – 20090-000, Brazil
Contact: [email protected]
Phone: +55 (21) 3456-7890
Authorized Representative: Carlos Eduardo Mendes, Chief Financial Officer
SUPPLIER (Service Provider)
Firm: AuditPro Brasil Consultoria e Auditoria Ltda.
CNPJ: 98.765.432/0001-10
Address: Rua da Assembleia, 450, 12º Andar, Centro, Rio de Janeiro, RJ – 20011-010, Brazil
Contact: [email protected]
Phone: +55 (21) 2233-4455
Authorized Representative: Dra. Fernanda Oliveira, Lead Auditor & Partner
This Purchase Order is issued by RioMar Industrial Holdings S.A., a corporation headquartered in Rio de Janeiro, Brazil, to formally engage the services of AuditPro Brasil Consultoria e Auditoria Ltda. as an independent Auditor for the fiscal year 2024–2025. The scope of this engagement encompasses a full statutory financial audit, internal controls review, tax compliance verification, and regulatory reporting in accordance with Brazilian accounting standards (CPC – Comitê de Pronunciamentos Contábeis), International Financial Reporting Standards (IFRS), and the requirements of the Brazilian Central Bank (Banco Central do Brasil) and the Securities and Exchange Commission (Comissão de Valores Mobiliários – CVM).
The Auditor shall conduct all fieldwork, analytical procedures, and reporting activities within the metropolitan area of Rio de Janeiro, Brazil, with primary access to the Buyer's headquarters located in the Centro district. The engagement is governed by the professional ethics code of the Conselho Federal de Contabilidade (CFC) and all applicable federal and state regulations in the state of Rio de Janeiro.
| Item No. | Description of Auditor Service | Quantity / Duration | Unit Price (BRL) | Total (BRL) |
|---|---|---|---|---|
| 01 | Statutory Financial Audit – Annual Balance Sheet, Income Statement, and Cash Flow Statement for FY 2024 | 1 engagement (60 business days) | R$ 185,000.00 | R$ 185,000.00 |
| 02 | Internal Controls Assessment and SOX-equivalent Compliance Review | 1 engagement (30 business days) | R$ 92,500.00 | R$ 92,500.00 |
| 03 | Tax Compliance Audit – IRPJ, CSLL, PIS/COFINS, and ICMS (Rio de Janeiro State Tax) | 1 engagement (25 business days) | R$ 68,000.00 | R$ 68,000.00 |
| 04 | Regulatory Reporting to CVM and Banco Central do Brasil – Filing Preparation and Submission | 1 engagement (15 business days) | R$ 45,000.00 | R$ 45,000.00 |
| 05 | Management Letter and Remediation Recommendations – Delivered to CFO and Board of Directors | 1 deliverable | R$ 22,000.00 | R$ 22,000.00 |
| 06 | On-site Fieldwork – Auditor team of 4 professionals at Rio de Janeiro headquarters | 120 person-days | R$ 1,850.00 | R$ 222,000.00 |
| SUBTOTAL | R$ 634,500.00 | |||
| ICMS (5% – Rio de Janeiro State Tax) | R$ 31,725.00 | |||
| ISS (3% – Rio de Janeiro Municipal Service Tax) | R$ 19,035.00 | |||
| GRAND TOTAL (BRL) | R$ 685,260.00 | |||
All payments under this Purchase Order shall be made in Brazilian Reais (BRL) via electronic bank transfer (TED/PIX) to the Supplier's designated account at Banco do Brasil, Ag. 1234, Conta 56789-0, CNPJ 98.765.432/0001-10. The payment schedule is as follows:
- 30% advance payment (R$ 205,578.00) due within 10 business days of Purchase Order acceptance, prior to commencement of fieldwork.
- 40% milestone payment (R$ 274,104.00) due upon delivery of the draft audit report and internal controls assessment, no later than September 30, 2025.
- 30% final payment (R$ 205,578.00) due within 15 business days of the Auditor's final signed opinion and submission of all regulatory filings to CVM and Banco Central do Brasil.
Late payments shall incur interest at the rate of 1% per month plus monetary correction per the IPCA index, in compliance with Brazilian civil law (Código Civil, Art. 406).
- Governing Law: This Purchase Order and the resulting Auditor engagement shall be governed by the laws of the Federative Republic of Brazil, with exclusive jurisdiction of the courts of the Comarca do Rio de Janeiro, Estado do Rio de Janeiro, Brazil.
- Independence and Ethics: The Auditor shall maintain strict independence and objectivity as required by the CFC Code of Ethics. The Auditor shall disclose any potential conflicts of interest in writing prior to commencing work.
- Confidentiality: All financial data, trade secrets, and proprietary information of RioMar Industrial Holdings S.A. accessed by the Auditor during this engagement in Rio de Janeiro shall be treated as strictly confidential and shall not be disclosed to any third party without prior written consent, in accordance with Brazil's General Data Protection Law (LGPD – Lei Geral de Proteção de Dados, Law No. 13.709/2018).
- Deliverables: The Auditor shall deliver all reports, opinions, and management letters in both Portuguese and English. The final audit opinion shall be issued in accordance with Brazilian auditing standards (NBC TA) and IFRS.
- Timeline: All fieldwork shall commence no later than July 1, 2025, and the final audit opinion shall be delivered no later than October 15, 2025, to allow for timely filing with Brazilian regulatory authorities.
- Termination: Either party may terminate this Purchase Order with 30 days' written notice. In the event of termination, the Buyer shall pay for all services rendered up to the date of termination, plus applicable taxes.
- Force Majeure: Neither party shall be liable for delays caused by events beyond reasonable control, including but not limited to natural disasters affecting the Rio de Janeiro metropolitan area, government mandates, or pandemics, as defined under Brazilian law.
- Dispute Resolution: Any disputes arising from this Purchase Order shall first be subject to mediation in Rio de Janeiro, Brazil, and if unresolved within 60 days, shall be submitted to arbitration under the rules of the CAM-CCBC (Câmara de Arbitragem do Centro de Comércio Brasil-Canadá).
For and on behalf of the BUYER:
Carlos Eduardo MendesChief Financial Officer
RioMar Industrial Holdings S.A.
Rio de Janeiro, RJ – Brazil
Date: _______________
For and on behalf of the SUPPLIER (Auditor):
Dra. Fernanda OliveiraLead Auditor & Partner
AuditPro Brasil Consultoria e Auditoria Ltda.
Rio de Janeiro, RJ – Brazil
Date: _______________ ⬇️ Download as DOCX Edit online as DOCX
Create your own Word template with our GoGPT AI prompt:
GoGPT