Fiscal Council

Sitting Member	Substitute
Massao Fábio Oya	Maria Elvira Lopes
MASSAO FÁBIO OYA Independent Administration and Fiscal Councils / Accountant with specialization – MBA in Financial Management and Controllership, acting on following companies: TIM Participações S.A. (from set/11 to jan/12 and from mar/12 to abr/12), Companhia de Saneamento do Paraná – Sanepar (from abr/11 to abr/12), Wetzel S.A. (from abr/11 to abr/12), Bardella S.A – Indústrias Mecânicas (from abr/13 to abr/15), General Shopping S.A. (from out/12 to abr/13), Companhia Providência Ind. e Comércio (fron abr/14 to mar/16), Companhia Paranaense de Energia – COPEL (from abr/15 to abr/17 and from abr/10 to abr/11), Companhia de Saneamento do Estado de São Paulo/ Sabesp (from abr/15 to abr/17 and from abr/13 to abr/14) and WLM Participações e Comércio de Máquinas e Veículos S.A. (from out/11 to abr/20). He is currently Full Advisor of: Companhia de Ferro Ligas da Bahia – Ferbasa (since abr/17), Banrisul – Banco do Estado do Rio Grande do Sul S.A. (since abr/17), São Martinho S.A. (since jul/17), Rossi Residencial S.A. (since abr/17), Tronox Pigmentos do Brasil S.A. (since abr/13), Whirlpool S.A. (since abr/18), Bicicletas Monark S.A. (since abr/15) and Eucatex S.A. – Indústria e Comércio (since jun/19 and from abr/15 to abr/16) and Pettenati Indústria Têxtil S.A. (since out/14), being also an alternate member: Schulz S.A. (since abr/17), General Shopping S.A. (since abr/19), Tupy S.A. (since mai/20) e Mahle Metal Leve S.A. (since mai/20).
Welhington Lancaster	Marcelo Pereira Fernandes de Barros
WELHINGTON LANCASTER Graduated in accounting, post graduate in Tax Law and Tax Director at ANEFAC Bahia regional, has over than 25 years of experience in tax and corporate consulting, focusing on direct taxes and equity organization, of which 14 worked at EY. Solid experience in high complexity projects in the area of direct taxes, such as recovery and monetization of IRPJ and CSLL tax credits, incentives (SUDENE and SUDAM), due diligence, review and support in the impugnment of tax infraction notices. Wide experience in complex corporate restructuring processes, acquisition operations, business integration and equity and succession planning, having worked with the various organizational modalities: SA, LTDA, SPE, SCP, Consortium, CSC. Assistance to national and multinational companies, with strong expertise in the industries of consumer goods, energy, production goods, retail and services.
Antomar de Oliveira Rios	Armando Garrido Lopes de Sá
ANTOMAR DE OLIVEIRA RIOS Master in Accounting at FUCAPE. Graduated in Accounting from Fundação Visconde de Cairu (1994). He has been engaged in independent auditing since 1994. During that period, he worked for 11 years at KPMG, 4 years at Performance Auditoria e Consultoria Empresarial, 5 years at Master Contadores Associados and 5 years at BDO. He is currently a partner at BDO, responsible for the Salvador office. Auditor registered in a CNAI – Cadastro Nacional de Auditores Independentes, CVM – Comissão de Valores Independentes and IBRACON – Instituto dos Auditores Independentes, where he served as President of the ninth regional and as a Director for 6 years. Speaks, writes and reads well in English. He worked as a professor in undergraduate and graduate courses at Unifacs, in the components of the Administration area with an emphasis on Accounting.