Mr. Fábio Pereira is a sitting member of the Fiscal Council of Tenda. He is CFO of Armco do Brasil S.A. He is also a member of the Fiscal Council of Multiner S.A. and Mesa Participações S.A., companies in the energy sector. He started his career at Arthur Andersen, where he remained from 1989 to 2003, having subsequently worked at Deloitte. Later, he was Director of Controllership, Tax and Internal Controls at several companies, such as Grupo SBF (Lojas Centauro), Gafisa, Gol and Cosern (Grupo Neoenergia). He was CFO of ID&T and the Fast Solutions Group. He has a degree in Business Administration from Faculdades Metropolitanas Unidas (FMU) and in Accounting Sciences from Universidade Paulista (UNIP), and an MBA in Business Management from FGV-RJ.

Mr. José Luiz Ribeiro de Carvalho is Director of GLENIF – Latin Group for the Study of International Accounting Standards, where he joined in October 2019. He was a partner at KPMG until 2017 and has more than 37 years of professional experience leading audit projects and participating in Committees Audit Board, Boards of Directors and Fiscal Councils. Consultant in the areas of financial reporting, he has a degree in Economics and Accounting from FMU and FET and he is pursuing a master’s degree in Financial Accounting from FECAP with completion scheduled for 2021.

Mr. Laércio Lampiasi is a sitting member of the Fiscal Council of Tenda. He is a tax planning manager at Gafisa S.A., where he has worked since 2001. He started his career as an intern at PRODAM, a data processing company at the Municipality of São Paulo. He also worked at União Associação Brasileira de Pecúlios (from 1982 to 1986), at Arcesp Previdência Privada (from 1986 to 1987) and at Reichhold S.A. (from 1988 to 2001). He holds a degree in Accounting from Universidade Cidade de São Paulo (UNICID) and a postgraduate degree in Controllership from Universidade Presbiteriana Mackenzie and in Business Management from Fundação Instituto de Administração (FIA) of Universidade de São Paulo (USP).

Mr. Carlos Eduardo Alves is an alternate member of the Fiscal Council of Tenda. He is a partner at Polo Capital and he is a manager of variable income of the funds managed by Polo Capital. He was a tax advisor for QGEP Participações S.A., Companhia Paranaense de Energia (Copel) and Santos Brasil. He was also an advisor to Trisul S.A. He holds a degree in Civil Engineering from PUC-RIO.

Mr. José Carlos Heine Domingues is an alternate member of Tenda's Fiscal Council. He is currently a Tax and Fiscal Consultant and has managed administrative, accounting, and financial areas in construction companies (Gafisa and Atlântica Residencial) and has worked in the banking sector (Banco Icatu and Banco Boa Vista). He holds a degree in Accounting from Universidade Gama Filho (RJ) and a postgraduate degree from the Instituto Brasileiro de Estudos em Finanças e Administração Pública (IBFAP/RJ), Rio de Janeiro.

Mr. Luis Fernando is an alternate member of Tenda's Fiscal Council. He is a member of the Board of Directors and the Lead Coordinator of the Audit Committee at Dancor S.A., and an alternate member of the Fiscal Council at BRF. He began his career at the auditing firm Arthur Andersen, where he worked from 1985 to 1993, and later held positions at companies such as Philips, Esab, ERM, and Kaefer. He holds a degree in Civil Engineering from UNICAMP, a postgraduate degree in Finance from FGV-SP, and specializations in strategy, finance, M&A, and corporate governance from Kellogg School of Management, IMD, Fundação Dom Cabral-FDC, FIA-USP, and IBGC.