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Fiscal Council
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The primary responsibility of the Fiscal Council is to oversee the Management team, analyze the Financial Statements and report its findings to the shareholders. According to our bylaws, whenever appointed, our fiscal council must consist of three members, with an equal number of alternates.

Internal Regulations of the Fiscal Council

Name

Position

Most Recent Date of Nomination

Gustavo Pacheco Lustosa

Member

April 29, 2026

Cláudio Renato Ricaldoni Silva

Member

April 29, 2026

Laércio Lampiasi

Member

April 29, 2026

Fabricio Casali Reis

Alternate Member

April 29, 2026

José Carlos Heine Domingues

Alternate Member

April 29, 2026

Luis Fernando Prudêncio Velasco

Alternate Member

April 29, 2026

Resumes

Gustavo Pacheco Lustosa

Mr. Gustavo Pacheco Lustosa is a sitting member of Tenda’s Fiscal Council. He has served as CEO of BB Asset since July 2025. Previously, he was CEO of BB Tecnologia e Serviços (BBTS), a company to which he was seconded by Banco do Brasil in April 2015. At BBTS, he held the positions of Executive Manager, Director and subsequently CEO between July 2023 and July 2025. Since September 2024, he has also served on the Board of Trustees of Fundação Banco do Brasil.

He holds a degree in Geology from the University of Brasília (UnB), an MBA in Financial Management and a postgraduate degree in International Business from Fundação Getulio Vargas (FGV). He also completed a specialization in Financial Advisory and Capital Markets at GI&P Business School and Faculdade Michelangelo, in addition to executive education at Insper. He holds ANCOR certifications for activities in the financial market, certification in Advanced Accounting for Financial Institutions from CRC/DF, and certification as a Board Member from IBGC.

Cláudio Renato Ricaldoni Silva

Mr. Cláudio Renato Ricaldoni Silva is a sitting member of Tenda’s Fiscal Council. He is a professional with more than 30 years of experience in the tax field, with distinguished expertise in consulting and specialization in the real estate sector. He began his career at Deloitte, where he worked for 10 years in tax consulting. Subsequently, he dedicated 16 years to real estate taxation, including 13 years serving as Head of Tax at MRV.

He holds a degree in Accounting Sciences from UFMG and is a founding partner of Térreo, a tax advisory firm specialized in real estate businesses. He is widely recognized for his expertise in tax reform applied to the real estate market. He is co-author of the book “Tax Reform and Accounting – Accounting Aspects of the Reform” and co-creator of the course “Decoding Tax Reform in the Real Estate Market.” He also serves as a member of master’s degree examination boards at Fundação Getulio Vargas (FGV).

He is the creator of the initiative “Coffee with Real Estate Taxation,” aimed at promoting discussion and knowledge sharing among industry specialists, and is also the author of technical articles and a speaker in his field of expertise.

Laércio Lampiasi

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).

Fabricio Casali Reis

Mr. Fabricio Casali Reis is an alternate member of Tenda’s Fiscal Council. He currently serves as Commercial and Products Director at BB Asset Management, Director of BB Fund SPC, and member of the Finance and Operations Committee at Cateno. He has previously served as Chairman of the Fiscal Council of BB-Banco de Investimentos S/A, member of the Fiscal Council of BB Asset Management, member of the Council of IDR-PR, and member of the Deliberative Council of Sebrae-PR.

He holds a degree in Business Administration from the Federal Rural University of Rio de Janeiro and an Executive MBA in Fiscal and Tax Auditing from Universidade Gama Filho. He also completed a specialization in Wealth Management at Saint Paul Business School, an extension program in Agribusiness at ESALQ/USP, executive education in Economics and Business Management at Insper, a specialization in Governance, Risk and Compliance at Fundação Dom Cabral, and the Corporate Governance Program for Board Members at IBGC. He is certified as a CFP® by ANBIMA.

Originally from Rio de Janeiro, he joined Banco do Brasil in 2002, where he built a solid career in the investment segment. He served as General Manager and Superintendent in Private Banking between 2010 and 2019, and as State Superintendent for Retail and Agribusiness between 2019 and 2022. In 2022, he became Head of Funding and Investments. Since July 2025, he has led the Commercial and Products Division at BB Asset Management, contributing his broad experience and strategic vision to drive the Company’s growth and innovation.

José Carlos Heine Domingues

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.

Luis Fernando Prudêncio Velasco

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.

Last Updated on May 8, 2026
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