Otaniel Martins

Otaniel Martins

Otaniel Martins is an auditing partner at Baker Tilly Brazil. With a bachelor’s degree in Accounting Sciences from the Pontifical Catholic University of Minas Gerais – PUC-MG, and postgraduation in Fiscal Planning from the Federal University of Goiás, he has completed continuing education courses in Auditing and other business areas within Brazil. Otaniel possesses certifications from the Federal Accounting Board in Brazil (CFC), the National Register of Independent Auditors (CNAI) and the International Association of Chartered Certified Accountants (ACCA). He has more than 15 years’ experience in accounting, serving national and multinational clients across a variety of segments including agribusiness, pharmaceutical, aviation, oil and gas, a range of industries and services, retail, the tertiary sector, construction and real-estate development. A member of the board of directors of the National Confederation of Young Entrepreneurs (CONAJE) between 2011 and 2015, he has developed his career in auditing at PwC, Grant Thornton and, since 2014, at Baker Tilly, where he has participated in several projects, including:

 Corporate Finance

  • Mergers and acquisitions: Performing Due Diligence for company acquisitions and sales.
  • Auditing and assistance in the preparation of IPO (Initial Process Offering) and Secondary Offers for American market funds (“Securities and Exchange Commission” – SEC) through rule 144A (debt) and ADS (Issue of Shares).


  • Auditing of financial statements in accordance with BR GAAP, US GAAP and IFRS, of publicly-held companies (CVM and SEC) and limited companies.
  • Project auditing in Latin America, with reports for the United States and Europe.
  • Review of internal control environments based on the American Sarbanes Oxley Act.
  • Advisory and auditing for small, medium and large companies, family-run businesses, those in the process of professionalisation; change management – family succession; those in the process of formatting corporate governance; access to third-party capital, and companies in the process of sale, mergers, demergers and litigation.

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