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Homero Rutkowski is the founder and co-owner of Tupi Consultoria, established in June 1976 to provide advisory services in accounting, taxation, and human resources for a diverse range of businesses, including multinational corporations. From July 2007, Rutkowski has served as a representative in the GT SPED for the Conselho Federal de Contabilidade, working on key projects aimed at digitizing government-business processes, such as eSocial and EFD-Reinf. Additional leadership roles include Director of Technology at Instituto Fenacon, Director at Sindicato dos Contabilistas de São Paulo, and Director of Technology at SESCON-SP. Rutkowski also held the position of Vice President at the Conselho Regional de Contabilidade de São Paulo from 1994 to 2005, overseeing technology and professional development initiatives. Educational qualifications include a Bachelor's degree in Business Administration from Centro Universitário FMU | FIAM-FAAM and professional certification in programming and SQL from Impacta Tecnologia.