• (15) 3019-8050
  • contato@apter.com.br
  • Av. Gisele Constantino, nº 1.850 | Ed. Iguatemi Business, 6º Andar | Sorocaba-SP

 
 

Who we are

 
 

MISSION

 

To maximize financial and organizational results
for our clients, offering compliant, competitive and innovative solutions in the tax, accounting and finance areas.

 

VISION

 

To become a reference among multinationals and
middle-market companies as a firm specializing in tax, accounting and finance, through training people and encouraging them to learn.

 

VALUES

 

We have a fundamental belief in people to enable
us to offer specialized, differentiated and customized services. We value ethics and transparency in our relations with clients, partners and staff

 
Márcio Martins
Managing partner
 
He has more than 20 years’ experience in auditing services and tax advisory in the areas of direct and indirect taxes, for local and multinational companies. He worked for PricewaterhouseCoopers for more than 16 years as a director and for 5 years providing accounting services (Outsourcing). He has an undergraduate degree in Accounting Science, a graduate degree in Tax Law, and is currently studying for an undergraduate degree in Law. For 5 years he has been teaching Tax Planning and Controllership to undergraduate and MBA students.
Gustavo Dias de Souza
Managing partner
He has more than 20 years’ experience working in tax advisory and litigation. A partner of CSDS Advogados, he has an undergraduate degree in Law, graduate degrees in Tax Law from Centro de Extensão Universitária and Instituto Brasileiro de Estudos Tributários, and a Master’s degree in Law from PUC/SP.
Carlos Steffen
Managing partner
He has more than 10 years’ experience in auditing services and tax advisory in the areas of direct taxes and
international tax, for local and multinational companies. He held the position of manager at PricewaterhouseCoopers for more than 10 years. Fluent in English and German. He has an undergraduate degree in law and is studying for a graduate degree in Tax Law.
 
Anderson Nishiura
Managing partner
He has more than 10 years’ experience in auditing services and tax advisory in the area of direct taxes, for local and multinational companies. A specialist in Transfer Pricing, he lectures on the subject on training courses and workshops. He held the position of manager at
PricewaterhouseCoopers for more than 10 years. He has an undergraduate degree in Administration, and is currently studying for a graduate degree in financial
management, controllership and auditing at FGV.
Cleber Lima
Managing partner
He has more than 18 years’ experience as the head of a number of projects related to internal and external auditing, the redesign and improvement of business processes, risk assessment, tax compliance and analysis of internal controls in Brazilian and multinational companies
(SOx, COSO2013, ISO, eSocial, Bloco K and SPEDs). He worked for PricewaterhouseCoopers for almost 12 years as a senior manager and for more than 7 years providing accounting services (Outsourcing).
Hugo Nihei
Managing partner
He has more than 16 years’ experience in accounting audit and financial consultancy for domestic and multinational companies in different segments. He was senior manager at PricewaterhouseCoopers for nearly 14 years, and on secondment to their Tokyo office for two years. He has handled critical and complex accounting projects under the Brazilian accounting principles, mergers and acquisitions, requirements of the Sarbanes-Oxley Act (SOx) and the transition to IFRS. He is a Bachelor of Accounting Science and Economic Science from Unicamp.