Marcelo Alcides Carvalho Gomes

Marcelo Gomes is a senior forensic accounting expert with over 30 years of experience in expert testimony, fraud investigations, compliance and complex litigation support. He began his career as a court-appointed expert (perito judicial) before Brazilian Civil and Public Treasury courts, acting in landmark matters involving financial frauds, public privatization disputes and high-profile banking cases.

He has been appointed by courts in sophisticated valuation and corporate disputes, including shareholder dissolution proceedings, post-M&A conflicts, franchise litigation and financial contract disputes. His early career established a strong reputation for independence, technical rigor and the ability to handle highly sensitive, high-stakes matters.

Leveraging his expertise in complex fraud scenarios, Marcelo transitioned to international consulting, culminating in his role as Partner at KPMG, where he led multidisciplinary forensic and investigation teams until his retirement in 2024. He has extensive experience coordinating large-scale cross-border investigations across a wide range of industries, including infrastructure, energy, oil and gas, financial services, telecommunications, healthcare and technology.

Marcelo has led major investigations into fraud and corruption involving senior management and board-level individuals, both in Brazil and internationally. His notable experience includes acting in leniency-related investigations for high-profile executives, supporting companies impacted by Operation Car Wash, and developing evidence in one of Brazil’s largest financial pyramid schemes.

He is widely recognised for his strategic mindset, leadership in complex investigations and ability to translate intricate financial issues into clear and compelling technical evidence.

Marcelo Gomes holds a PhD, MSc and Bachelor’s degree in Accounting from the University of São Paulo (USP), where his doctoral research focused on the identification and prevention of corporate fraud. His academic background reinforces a career distinguished by technical depth, analytical rigor and thought leadership in forensic accounting.

He has an extensive teaching trajectory, having served as Adjunct Professor at the Federal University of Rio de Janeiro (UFRJ), where he taught Accounting Theory and Forensic Accounting. He also lectured at IBMEC-RJ in Forensic Accounting and Arbitration, and delivered postgraduate courses in forensic and investigative accounting at leading Brazilian institutions.

Marcelo is a frequent speaker at major institutions across Brazil, including the Central Bank (BACEN), Securities Commission (CVM), Federal Police, and judiciary training schools, reflecting his recognition as an authority in his field.

He is currently a member (Chair 70) of the São Paulo Academy of Accounting and was the first Brazilian forensic accounting professional admitted to the Association of Certified Fraud Examiners (ACFE). He is also an active member of PERFORT, a research group on forensic, investigative and technological accounting in the School of Economics, Business and Accounting at the University of São Paulo.

Marcelo is widely recognised for combining academic excellence with practical expertise, contributing to the development of forensic accounting standards in Brazil.

Estate of São Paulo Accountants Counsel

School of Economics, Business and Accounting at the University of São Paulo

B.A. in Accounting

1982 - 1985

School of Economics, Business and Accounting at the University of São Paulo

MSc in Management Accounting

1986 - 1991

School of Economics, Business and Accounting at the University of São Paulo

PhD in Accounting

1996 - 2001

Accountant´s São Paulo State Hall of Fame Chairmember

São Paulo State Hall of Fame

2022