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Our team comprises several years of shared experience, equipped with the most appropriate working tools, namely IT and interpretation and application of  professional standards.


Such knowledge and experience allow us to develop successfully  Statutory Audit projects that ensure compliance with applicable regulations and create added value to our clients.


The team of professionals that integrates our organization allows us to offer our clients a diversity of services and, at the same time, to complement and build on a common vision, ensuring the necessary independence.


António Belém



António Belém has a degree in Organisation and Management and an MBA in International Management. ​

He started his professional activity in 1973 as a Financial Director in a group of companies in the construction sector. He was a Commercial and Marketing Director in Imprensa Nacional Casa da Moeda. Since 1991 he has been working as a Statutory Auditor in Commercial, Industrial, Construction and Public Works companies.
In the sector of Public Business Sector entities, António has worked with Public Institutes, Public Healthcare Shared Services, Imprensa Nacional Casa da Moeda, among others. He has worked as a lecturer in the Program for Executives of the Portuguese Catholic University. He has worked as an Auditor at Mafra Municipal Council and at municipal companies belonging to Mafra Municipal Council.
He is currently Chairman of the Supervisory Board of several entities and a Member of the Audit Board of Santa Casa da Misericórdia de Lisboa.

 He has recently participated as a Lecturer in the Finance for Non-Financial courses of the Portuguese Catholic University, teaching the subject of Financial Auditing.

António Gonçalves



António Gonçalves is currently a partner of António Belém & António Gonçalves SROC, responsible for several Statutory Audit projects in Municipalities, Hospital Units, Real Estate Companies, Holding Companies, entities that operate in the logistics sector, among others. In the last decade, he has been working in the Order of Statutory Auditors. Initially  a member of the Quality Control Committee, he is currently a member of the Disciplinary Board. He is a member of several Audit Boards of financial entities, namely Banco Best and other entities of the Novo Banco Group, as well as Imofundos.


He has been responsible for several consulting projects in the Health Sector, namely with ACSS - Central Administration of the Portuguese Health System, and SPMS - Shared Services of the Portuguese Ministry of Health.


In the consulting area, he has been responsible for the evaluation of several entities and projects associated with risk assessment and monitoring. He is an expert in several lawsuits and arbitration proceedings.


António has been working as a Chartered Accountant for over 20 years, having experience in clients from various sectors.


He started his professional activity in 1985  at Arthur Andersen. Later, he took over as head of the Audit Partner at Grant Thornton & Associates, where he implemented and monitored the firm's internal quality control system.


The experience acquired in more than 30 years of exercising the activity Statutory Audit, associated with the exercise of functions in the Order of Statutory Auditors, at the level of Quality Control and Disciplinary Board,  reinforces the quality of his work.


In addition to the relevant experience in Statutory Audit, he has taken responsibility for the coordination of other projects, namely:


  • Design, conception, implementation and diagnosis of Internal Control System

  • Evaluation and Monitoring of Business Risk Management Systems

  • Valuation of assets, in particular intangible assets and equity holdings

  • Monitoring of relevant projects

  • Participation in several Fiscal Councils

  • Carrying out Accounting and Financial Expertise


António facilitated training courses for OTOC and ISCAL. He also participated in the design of the Post-Graduation in Auditing at ISAL. Lectured audit at ISAL and IPA. Regularly publishes articles in the Journal of the Order of Chartered Accountants.


Teresa Luz



Teresa has a degree in Accounting Auditing, is a member o OTOC and is registered on the List of Chartered Accountants.


She began her professional activity in 1992, in a financial sector entity, having performed the functions of Chief Accountant and Certified Accountant in companies in the retail trade and equipment sales sector for the Hotel Industry.


Since 1999, she has been Manager at António Belém & António Gonçalves SROC, having as main functions the identification of the key areas, elaboration of the audit plan, fieldwork, verification of the financial statements, documentation of the work, analysis and evaluation of the internal controls and elaboration of the audit reports.

Nuno Gonçalves



Since 2013, Nuno has been a Consulting Manager, having participated in most of the financial consulting projects developed by the company in different entities and sectors, namely with ACSS - Central Administration of Portuguese Health Systems, SPMS - Shared Services of the Portuguese Ministry of Health and agri-industrial companies, among others.


He has also led projects related to CFO - Outsourcing and Monitoring services.


Before joining António Belém & António Gonçalves, SROC, he had the privilege of participating in the growth process of two start ups in the health and agri-food sectors, having performed the functions of Financial Director and Corporate Controller, integrating the Executive Committee of the organizations.


Nuno started his professional activity in an international consulting in 1991. Throughout his career, he has developed multiple skills in Financial Management and Management Control.


He specializes in the preparation of financial reports, product/activity costing, budgeting and budget control, information enhancement systems for continuous improvement processes and mitigation of business risks.


Nuno holds an Executive Master in Management and Performance Control from ISCTE. He has a degree in Business Management and is a member of the Order of Certified Accountants.


Andreia Kakoo



Andreia has a degree in Management from ISEG and a Masters in Accounting, Taxation and Corporate Finance also from ISEG.

She also completed the curricular units "Business Simulation Project I and II" at ISCAL, as well as the Preparation Course for the OCC Admission Examination, simultaneously with the course of the statutory audit work.  As such, she has been a certified accountant since 31 March 2016.

Andreia has been working in financial auditing since 2014, having extensive experience in several Statutory Auditing Companies and in various sectors, such as catering, hospitality, real estate, agriculture, among others.

Since December 2017 she has been working as a senior auditor, having started working at António Belém e António Gonçalves in August 2021. 


Our team includes other professionals with a degree in management, economics, accounting and auditing, with internal and external training being an essential factor in enhancing skills and professional development.

Our professionals have in-depth knowledge in the areas of information technology and specific computer tools that we use in our projects.

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