Enéas Moreira



Managing Director and Head of São Paulo Office

Enéas Moreira is a managing director in the Forensic Investigations and Intelligence practice, based in Brazil. With almost 30 years of global consulting experience, Enéas has assisted local and multinational clients in a variety of areas such as forensic accounting, accounting expert/witness, and fraud risk and compliance investigations, including assessments across different industries.

With a background in accounting, finance and law, he advises law firms and boards of directors on investigative and compliance issues such as corruption, financial fraud, risk assessments and more. Enéas also has an extensive background in tax and corporate consulting, coordinating local and international corporate reorganizations, tax planning structures, due diligence and complex contractual structures.

Enéas has engaged in complex fraud investigations involving different types of fraud and corruption cases and has led compliance assessments and implementation for multinational companies in Brazil and abroad. Enéas is an accredited accounting expert in Brazil and has led accounting expert projects, acting as an accounting expert before courts and arbitration panels. He has also led projects assisting clients in the context of large tax litigation and antitrust cases, as an expert and from a consulting perspective.

Enéas has also led large corporate reorganizations and tax planning structures for clients seeking to enter the Brazilian market. In addition, he has advised on corporate tax structures for M&A transactions. Eneas has led many tax and labor due diligence projects, both for sellers and investors in acquisition negotiations, leading tax and labor risk assessments.

Enéas is a member of the Brazilian Federal Council of Accounting (CRC), National Registry of Accounting Experts (CNPC), Brazilian Bar Association (OAB) and the Association of Certified Fraud Examiners. He is also fluent in Portuguese and English.

Enéas received a bachelor’s degree in law from the Universidade Paulista and a bachelor’s degree in accounting from the Faculdade Católica de Administração e Economia. He received a master’s degree in accounting from the Universidade do Vale do Rio dos Sinos and is currently pursuing his master’s degree in law at Fundação Getúlio Vargs.

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