Charles Barnsley Halland, currently, is Holland & Associados partner. He worked for Ernst & Young as member of the Partners Board of Directors and was member of the Executive Committee and partner in charge of the Audit Division. He was the Financial Officer of American Medical International and Pricewaterhouse Coopers’ and Peat Marwick & Mitchell’s Senior Auditor (this last one is now called KPMG). Previously, he worked as member of the first Wharton Business School’s Advisory Board for Latin America. He also writes about taxation, accounting, strategic planning, business, ethics, economy, auditing, published in newspapers, and in several technical magazines and he has already published over 200 articles. He lectures about these themes in Brazil and abroad. Purpose of the American legislation; he is a member with Financial Expertise due to his knowledge in USGAAP. |