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Brazil × Audit & Assurance

Audit & Assurance in Brazil

Independent audits and reviews that investors, lenders and regulators can rely on. In Brazil, that means local law, local regulators and local practice, handled by a qualified professional who practises there.

Who handles this work

On request

WONE Global can find the right Audit & Assurance professional in Brazil for you.

No WONE Global Partner holds this yet. Send us your requirement: WONE Global confirms whether a vetted Associate firm can act, tells you who it is and checks for conflicts before any work begins.

Bring a requirement →
Brazil at a glanceLatin America

São Paulo · Tuesday 3 November

17:47

Local time

Currency
BRL
Working week
Monday – Friday
Commercial centres
São Paulo · Rio de Janeiro
Dialling code
+55
Region
Latin America
Doing business in Brazil →

Scope

What the service covers here

  1. 01Define the assurance scope
  2. 02Coordinate statutory or group audit requirements
  3. 03Address local reporting standards
  4. 04Support remediation of material findings

Key questions

What we will work through with you

  • What needs to be decided before audit & assurance work starts?
  • Who is professionally responsible in each country?
  • Which other work, such as tax or employment, must happen at the same time?
  • What information and decisions are needed from the business?

If your work involves another country or another area of expertise, WONE Global brings in the right professional and keeps all advisers informed.

WONE Global Partners in Brazil

Professionals working here

No named lead for Audit & Assurance yet — these WONE Global professionals already work in Brazil and can bring the right local colleague in.

What the guides say · Brazil

What Audit & Assurance involves in Brazil

The topics from the Brazil guide that this work depends on.

Key facts

Essentials · source-checked

Corporate income tax
IRPJ 15% plus 10% surcharge on profit above BRL 20,000 a month; CSLL 9% generally
Consumption tax reform
CBS/IBS test year 2026; PIS/Cofins end 2027; ICMS/ISS end 2033
Dividends paid abroad
10% withholding from 1 January 2026
Foreign branch
Prior DREI authorisation and resident representative
Foreign capital
Equal treatment with national capital
Exchange controls
No value limits; via authorised institutions; tax proof for remittances
Data protection
LGPD; regulator ANPD; fines up to 2% of revenue, BRL 50m cap
New York Convention
In force since 5 September 2002

The topics this work touches

  • Tax & Statutory

    Profits are taxed by IRPJ at 15% plus a 10% surcharge and by CSLL at 9% for most companies. From 2026 dividends paid abroad carry 10% withholding, and Brazil applies a Pillar Two domestic minimum tax.

    Read the essentials

Our full guides are checked against official sources. Guides drafted with AI are marked as such. None of this is legal or tax advice.

WONE Global Intelligence

Ask about audit & assurance in Brazil

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