1. Company

TUPI is a Brazilian company, specialized on services
of corporate management, accounting, administration systems, information technology
of process, routines of activities management and manuals of procedures.

We have a team of professionals, between collaborators and partners specialized, including audit and data processing area.

Our permanent compromise is to render services with quality, using all resources of data processing and telecommunication, without losing, however, our  personalized client attentions and competitive price, with our warranty of costs reduction.

2. Our Services

Accounting and fiscal area:

- In the most different areas. We have also a wide network of partners ready to solve

your problems in the Legal, Audit and Data Processing area. management services to enterprises all over the National territory and abroad.

We have a team of collaborators specialized in the most different areas. We have

also a wide network of partners ready to solve your problems in the Legal, Audit and

Data Processing area.

TUPI is within the most outstanding companies of accounting services in the country.

Our serves is always checked, with our clients and partners, assuring its quality.

TUPI, filed at the C.N.P.J. (National File of Legal Entities) under Nr. 48.393.565/0001-02, works dynamically in the following entities and agencies to which it is affiliated:

- C.R.A. Conselho Regional de Administração (Regional Administration Council) (SP)

under Nr. 4501;

- C.R.C. Conselho Regional de Contabilidade (Regional Council of Accounting) (SP)

under

Nr. 2SP012911/O-7;

- AESCON Associação das Empresas de Serviços Contábeis do Est. de São Paulo

(São Paulo State Association of Accounting Services Companies);

- SESCON Sindicato das Empresas de Serviços Contábeis do Estado de São Paulo

(São Paulo State Trade Union of Accounting Service Companies);


Services

BUSINESS ADMINSITRATION

1 - Directive Plan and Advice in Data Processing and Management:
We make the survey of your present internal administrative situation, identifying the

best work routine, the priorities in data processing and the necessary managerial

controls. With this, it is possible to define the present situation, the target situation,

and to determine a plan of action, the Directive Plan for Data Processing ("PDI").

We prepare your timetable and flowchart using Workflow and PERT (evaluation

technique and review of a planned, controlled work and inter-connected, with the

purpose of reaching the objectives within a previously determined time).

We undertake the whole follow-up of O&M implantation, including the Administrative, Accounting, Legal, Audit and Data Processing procedures.

2 - Filing Science and File Management:
We have created a whole methodology for the filing of tax and accounting documents, especially appropriate for your company, including with data processing system

of control, which locates exactly where each document is. The old tax and

administrative files take too much room and may be outsourced to specialized

companies which have sufficient space and temperature and moisture controlled environments for filing papers, disks and backups, including with safety systems

against theft, fire, flood and other natural catastrophes.

Tupi On Line - The Accounting of the Future, Now!

Through the Exclusive Mobyr/ED Software, you enter all your bank operations.

The data are sent to our computers, which are connected 24 hours a day. Therefore,

our clients may access, with special passwords, their data, at any time and from any

point of the planet. You may consult: your balance sheets and interim balance sheets; complete data relative to your present or former employees; the value of a given

invoice entered in your accounting system. They may be available in consult and

paper or file printing. You may access and supply several accounting information

and data. Your employees may also access them, using secondary passwords,

with limited action.

ACCOUNTING

1 - Accounting in your Own Company:
We have implanted administrative software for financial control integrated with our accounting system. At the end of each month, we collect the information from said

data banks, with most of the basic information being accounted for. Our professional

team will make the adjustments, conciliation and checking of documents. We evaluate

the possibility of import data from other systems already used by your company

(example: Accounts Receivable and Accounts Payable, Invoicing, Inventory Control).

The same philosophy covers also the tax and labor departments. We give advice in Computation of Taxes, Legal Registers, Control of Fixed Assets, Natural Person and

Legal Entity Income Tax, Managerial Maps and periodic situation of your accounting

(with preventive comments), Organization of tax registers and files, Tax Advice either

by phone or by Internet, Legal Department and Clearing Certificates, Opening,

Amendments and Closing of Companies. Main Advantages: Reduction of administrative

costs outsourcing the accounting technical part. Reduction of handling time for

accounting and tax information. Reduction of the physical volume of sent and received documents.

2 - Accounting without Paper:
If your company has a large quantity of small bills and accounting documents,

you may sent them by fax and keep the original. We will pay your taxes in your

own current account, through Internet-Banking, eliminating your work of paying small accounts, which give more work than they worth.

3 - Tupi Online:
Accounting of the Future, Now! We are already installing our "Internet Provider",

which will remain 24 hours a day connected. Therefore, our clients may access their

data at any time and from any place of the planet, with special passwords.

You may consult: your balance sheets and interim balance sheets; complete data

relative to your present or former employees; the value of a given invoice entered

in your accounting system. They may be available in consult and paper or file printing.

You may access and supply several accounting information and data. Your employees

may also access them, using secondary passwords, with limited action.

4 - Traditional System of Accounting Advice:
We collect data and make your accounting in our offices, in a fully computerized way.

COMPLEMENTARY SERVICES

1 - Specialized Legal Advice:
We keep a permanent legal follow-up of our procedures. If a permanent follow-up

becomes convenient, we maintain a partnership with renowned offices specialized in

Tax Law, Business Law, Civil and Criminal Law, including in International Law and

Mercosul.

2 - Audit:
We prepare reports, legal evaluations and all audit works, through an Independent

Auditor fully authorized by the "CVM" (Security and Exchange Commission).

3 - Services Rendered in Brazil or Abroad:
Tupi maintains a professional relationship with other accounting offices, of best level,

in several cities of the State of São Paulo, in all State Capital Cities, and we have

international representation in Miami and London. This allows us to serve your company anywhere you may need. You may, as an example, have your accounting services

centralized in São Paulo, maintaining a tax and personnel support of your branch

office in Fortaleza, with a normal and local cost, without the need of permanent and

costly trips.

4 - Administration of your Accounts Payable and Taxes:
If you do not have time, or do not want to worry with the administration of small

accounts which give more work than they worth, you may contract our services

outsourcing your accounts payable and taxes. Everything runs as in a condominium,

We administrate in our own account or your current account. Everything through an agreement, with specific authorization or with the Internet password. We pay your

taxes and accounts payable and, at the end of the month, will send you the original vouchers and documents, including a statement with all costs. Whenever possible,

we will pay through Internet-Banking, which allows us to print, at any time, other

original vouchers.

5 - TUPI - Express:
"TUPI - EXPRESS" is a fast and efficient information notice. We send the minimum and necessary information you need to know. You will receive it by e-mail or by fax.

You may name friends who want to receive Tupi-Express, free of charge. Through

TUPI-Express, you will be kept informed on the news within the entrepreneurial, tax,

fiscal, labor and data processing area, always with concise comments.

6 - Advice by Internet:
In our homepage (www.tupi.com.br) we maintain a special form for consults and sending of messages.

7 - Events and Hot Links by Internet:
In our homepage (www.tupi.com.br) we maintain a list of interesting EVENTS and sites directly related with the business, tax and accounting moment.

8 - Tax and Accounting Administration:
Rationalization of the "Accounting x Business Administration" areas. Establishment and administration of accounting departments in your own company. Tax files, Personnel Department, Tax Accounting. Other administrative sectors. Information on tax

incentives and benefits, for legal economy, relative to taxes.

9 - Legal - Entrepreneurial Advice:
Legalization of the Companies before the Stock and Exchange Commission and the

Central Bank. Elaboration of procedures and filing at the Trade Board and other

registries. Elaboration and legalization of documents for the organization, closing, transforming, contractual amendments, minutes of general assemblies, procedures

for the division, fusion and incorporation of companies. Obtention of clearing certificates before all public offices, including SICAF" (Federal Government Suppliers Integrated

Filing System).

10 - Business Services:
Advice for computation of cost of products and financial planning. Implantation of

managerial and assets cost control. Dynamic advice in the Accounting, Tax, Fiscal

and Labor areas. Periodic meetings for advice. Help in the preparation of Income Tax

returns for natural persons. Help in the preparation of balance sheets to be published.

Review and advice for legal entities Income Tax returns. Advice and follow-up in appeals against tax collection. Retroactive checks and reviews related to taxes paid unduly.

Our Target


Homero Rutkowski
Diretor
contato@tupi.com.br

"Since the day we organized Tupi, our main worry has been the three fundamental elements: Quality, Technology and Accessible Cost.

We have always been, and want to continue, in the front line of technological and creative solutions for accounting services, without losing the quality and custom made characteristics of our services.

We know that an Accounting and Administration company may not restrict itself to the simple accounting process.

 

Our clients and partners know that, more than a renderer of accounting services; we are an Advising Company for Business and Technological Administration.

Tupi's challenges in this century which is now beginning is to transform accounting services into data processing services, on-line with our clients, using the resources of Telecommunication and Internet, the World Wide Network for Computers.

We are already doing this, without loosing quality and agility in our services.

We have always Technology present in our minds, and have a view of responsibility towards future."

(Homero Rutkowski, Accountant and Business Administrator, is a Councilman of the Regional Council of Accountants, São Paulo Chapter, and a Director of Tupi).