Ayres Moura

Mr. Moura has extensive experience providing accounting advisory services to international and local entities, including IFRS, USGAAP and IPSAS conversion and accounting for complex transactions in various sectors, including retail, chemical, technology, energy, agribusiness and oil and gas.
Mr. Moura has advised companies on accounting and reporting issues such as business combinations, stock option, leases, revenue recognition and USGAAP to IFRS conversion. He has also assisted companies preparing for IPOs, carve-outs, merges and spin-offs.
Mr. Moura led the implementation of new standards such as IFRS 15 – Revenue from Contracts with Customers and IFRS 16 – Leases in large listed entities. He has significant experience with executive events and accounting training.
Prior to joining A&M, Mr. Moura worked for 26 years with Ernst & Young, including 10 years as a partner in the financial and accounting advisory practice in São Paulo. He also spent five years with EY’s London office handling external and integrated audits, including audit of listed entities.
Mr. Moura earned a bachelor’s degree in accounting and business administration and an MBA. He is a certified registered accountant (CRC) in Brazil, a technical advisor to the International Public Sector Accounting Standards Board (IPSASB), and a member of the technical group responsible for the IPSAS convergence in Brazil. Mr. Moura coordinates the working group of the Brazilian Independent Auditors Institute (IBRACON), which is responsible for public sector initiatives and organized and coordinated workshops for nearly 6000 professionals. He is fluent in Portuguese and English.