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Mr. José Luiz Gurgel, 55 years old, has 32 (thirty-two) years of experience as an independent auditor or accounting consultant. Since June 2019, he has been a partner at Andrade Gurgel Consultoria e Training, acting as a business consultant specializing in auditing, finance and accounting. Since May 2021, he has been a member of the Audit Committee of the SOMA Group (a publicly traded company) as an alternate. He is an IBGC Certified Fiscal Councilor. Between April 2011 and May 2019, he was an audit partner at KPMG in Rio de Janeiro. From July 2001 to March 2011, he was the audit partner at BDO; member of the Executive Committee of this organization from 2008 to 2010. As an audit partner at KPMG and BDO, he led audit work on financial statements of publicly traded companies in Brazil, the USA and Europe, as well as the audit of internal controls for compliance with the SOX for the US capital markets in accordance with PCAOB rules. Participated in audit work in corporate reorganization processes (acquisitions, mergers, spin-offs and incorporations), IPO processes and debt issuance. Professor of accounting and auditing in corporate courses. Master in Accounting Sciences (2018) from Fucape Pesquisas, Ensino e Participações Ltda – FUCAPE RJ with a dissertation prepared in the area of ​​auditing. Graduated in Economics from UERJ and in Accounting from Faculdade da Cidade with a postgraduate degree in business management from Cândido Mendes. He was director of the Institute of Independent Auditors of Brazil (IBRACON) from 2008 to 2017.