Professor, University of Sao Paulo, Brazil

Nelson Carvalho chaired the twenty-fifth session of ISAR. He is a professor at the School of Economics, Business Administration and Accounting of the University of São Paulo in Brazil. He is an advisor on mergers and acquisitions, and a consultant on matters dealing with capital markets, banking, international accounting and auditing. He is a member of various boards of domestic and international banking and non-banking companies in Brazil. Mr. Carvalho is a member of CPC – Brazil’s accounting standards board. He is also a board member of Fundação Amazonas Sustentável (a non-governmental organization which works towards preserving the Amazon forest), and is a member of the International Integrated Reporting Committee of the Accounting for Sustainability project led by the Prince of Wales. He heads several audit committees of listed and non-listed companies. Mr. Carvalho has 25 years of audit experience, and has, in addition, served as a securities commissioner and as a board member of Brazil’s central bank.