1. ELAINE DE CÁSSIA LEME
elaine.leme@yahoo.com.br
+55 (11) 95530-1554
https://www.linkedin.com/in/eleme
PURPOSE: ACCOUNTING MANAGER/FINANCE MANAGER/CONTROLLER/ASSISTANTE
CONTROLLER
SUMMARY
- Well founded career developed in the Controlling, Accounting, Management and Finance areas,
having more than 15 years in leadership positions in a multinational company, Turner International-
A Time Warner Company.
- Supervise team members who perform accounting & reporting responsibilities by managing the
monthly and annual accounting closing in BR GAAP / US GAAP, establishing annual goals and
objectives and ensure alignment, effective communication and collaboration within them;
review performance on a quarterly basis including annual review;
- Experience in building financial and accounting reporting to the board in Brazil and Controlling
abroad; preparing actuals, budget and forecast by means of SAP ERP (in Brazil) and Hyperion and
PeopleSoft systems (USA), including intercompany transactions with subsidiaries.
- Experience in the parametrization of integrated ERP information systems, acting as a user-key, taking
participation in the SAP (FI/MM/CO/SD), and MXM implementation processes.
- Ability to meet internal and external audit, performed by the Big Four, as well as in the coordination
of consulting work to federal tax review and annual accessory statements (DCTF/Sped’s, DIRF, etc).
- Ability to implement process improvements to ensure efficiency & excellent customer services with
internal and external agents such as banks, suppliers, auditors, customers, etc.
- Focused in results and problem-solving in dynamic environment, with strong analytical, organization
skills and attention to details.
- International participation in global summits and trainings. Ability to build Effective Business
Communication Across Cultures
- Bachelor in Accounting with active CRC. Fluent English and Intermediate Spanish.
PROFESSIONAL EXPERIENCE
Turner International do Brasil Ltda. - A Time Warner Company - SP July/2000 to July/2015
American Multinational Medium-sized Pay-TV Company.
Accounting, Finance and Administration Manager
Reporting to the Chief Financial Officer in Brazil and the Latin America Controller in the US.
Main Responsibilities
- Supervise team members who perform accounting & reporting responsibilities by managing the
monthly and annual accounting closing in BR GAAP / US GAAP, developing and implementing
timetables and check lists, managing the chart of accounts and its policies, ensuring the quality and
organization of information were in accordance to local and international policies.
- Translation of financial statements in USGAAP;
- Review/reconcile all general ledger accounts to ensure local compliance as well as assist in the
reconciliation of statutory financial statements to US GAAP;
- Preparation of corporate reports, on a periodic basis, aimed to meet US headquarters requirements.

2. - Support to company managers in the presentation of budget and forecast, helping them in and
management controls.
- Financial reporting to the Controller's headquarter abroad in the preparation of budget and forecast
using the Hyperion tool, ensuring adherence to the parameters established by management,
analyzing the changes in relation to that accomplished and adopting the necessary corrections.
- Tax laws monitoring ensuring company's reliability and minimizing the risks of assessment and
seeking savings opportunities through an efficient tax planning.
- Supervise of all direct and indirect taxes calculations and their fiscal accessories information and
requirements at federal, state and municipal levels, such as ICMS, IPI, PIS, COFINS, ISS, IRPJ, CSL,
including transfer pricing calculations on import and export of services and goods with subsidiaries;
- Involvement with purchasing of Import and Export processes.
- Service to internal and external audits, conducted by the Big Fours, ready to solve any problems.
- Analysis and preparation of ad hoc reports as management needs.
- Support to local business managers with different projects guiding them how to proceed from
accounting and taxes perspectives and to advise them to engage the appropriate stakeholders
to get the project approval at corporate level;
- Managing the entire payroll cycle and tax calculation routine and participation in contracting
employees' benefits.
- Acting as the company's attorney, approving the accounts payable full cycle and administration of
contracts with customers and suppliers, ensuring that the processes were properly documented and
that the costs were in line with internal company policies and local tax laws, inclusive budget control.
- Review existing policies and procedures and implement efficiency and accuracy improvements to
ensure compliance with all internal control requirements;
- Support to legal department in drafting contracts, focusing on tax laws, and financial obligations.
- Participation in the implementation of local revenues from advertising sales, setting the taxes,
accounting and payment terms.
- Daily management of company cash flow, managing the financial transactions.
Some Achievements
- Participation in the implementation and development of integrated management systems, such as
SAP (FI - MM - CO - PA and SD) and MXM, acting as master user and structuring approval matrix in
the system. During 4 months, in the case of SAP, all the processes in place were mapped, generating
optimization, security and information accuracy, annulling to most controls and off books
calculations.
- Implementation of several internal policies (travel, marketing purchasing, administrative, HR
procedures etc.), based on those prevailing in the US and performing benchmarking with other
Turner's offices in Latin America, which led to equal rights and obligations of employees, zeroing
conflicts and facilitating the expenditure management.
- Leading software development for reporting travel expenses with automatic calculation of currency
conversion and IOF; sending online reports to managers for approval or rejection of such; mileage
reimbursement calculation; chronological order of dates of expenditure; justification field of each
expenditure; coding of expenses to the accounting account number; employee allocation per cost
center and export of all these information to SAP, resulting in time saving at the conference and
approval of travel reports; and mitigation of errors in sums, conversions and accounting.
- Review of the Company’s Health Care Plan with the broker, aimed to fit the employees profile,
creating a four levels-policy, ensuring the plan's quality, bringing savings to the company, as well as
better use of spending and adjusting the break-even point with the service provider.
ELAINE DE CÁSSIA LEME

3. Flamboyant Agro Pastoril Ltda. – São Paulo, Brasil January/1989 to June/2000
National Small-sized Agribusiness Company.
Accountant
Reporting to the business owner.
- Person in charge for the accounting in the São Paulo headquarters and 3 branches in other states;
and federal, state and local taxes statements delivery such as DIPJ, PERD-comp, RAIS, DIRF, among
others.
- Preparation of direct and indirect tax calculations management reports.
- Payroll and taxes calculation and coordination of the accounts payable and receiving department.
ACADEMIC BACKGROUND
- MBA in Finance – Fundação Instituto de Administração – FIA / USP.
- Accounting Degree - Faculdades Integradas Campos Sales (CRC: 1SP195468).
REFRESHER COURSES
- Transfer Pricing Panel – KPMG.
- Executive Coaching Training - KPMG (6 months).
- Participation in Accounting and Tax Legislation update panels.
- Hyperion and Excel Add Trainings (USA).
- Managers training – Management Essentials in Buenos Aires (3 months).
ADDITIONAL INFORMATION
- Brazilian – 45 years old – married – 1 child.