Council
Fiscal Council



Helmut Bossert is a member of the Fiscal Council of Natura &Co Holding S.A and has a vast experience in the Brazilian capital market, especially in shares, issuance of eurobonds and debentures and in transactions with financial institutions in Brazil and abroad. He was also actively involved in IPOs, listings in the “Novo Mercado” segment of B3, and in the NYSE (including with level III ADRs). Mr. Bossert joined Corp-Group Conexões de Valor in 2015 as an Investors Relations, Corporate Governance, IPO-PMO Capital Market, ESG Communications Consultant. Before Corp-Group, he worked as an investor relations officer at Natura Cosméticos and took part in Natura’s IPO in 2004. He also significantly contributed to the implementation of the corporate actions for Natura’s governance structure. He was also the Capital Market and Investors Relations Officer at SABESP and led its IPO in the “Novo Mercado” at Bovespa, with a level III ADR program at NYSE. He also worked at Unibanco, where he occupied different positions, such as Investment Analyst, Corporate Officer, Portfolio and Institutional Sales Manager. Mr. Bossert holds a BA in Economics from the Pontifical Catholic University and in Capital Markets from the University of São Paulo.
Eduardo Rogatto Luque is a member and current Chairman of the Fiscal Council of Natura &Co Holding S.A. He has over 30 years of experience in auditing and assisting clients with complex and unique accounting needs, especially those involving US GAAP, in Brazil and abroad. Eduardo has accumulated 27 years of experience at PwC (1989 – 2016), including 12 years as a partner (2004 – 2016). During his career at PwC, he was seconded to the USA for three years, was in charge of the Engineering and Construction Industry and Japan Desk in Brazil, and was also a member of the Global Quality Review Program for Assurance in Brazil and Ecuador. Mr. Eduardo has a vast experience with large complex and multinational companies (Ambev, Kroton, Bayer, GP Investimentos, Tempo Participações, Alcoa, DuPont, Qualicorp, Sonae Sierra, Helbor, Gafisa, etc.) and with Initial Public Offering processes (IPOs) and filings with the SEC. Eduardo joined Irko Accounting Services in August 2016. He is a member of the Fiscal Committee of Qualicorp S.A (Coordinator), Itaúsa S.A and Zerrenner Foundation (Ambev Foundation). He is also the Strategic Officer of the Brazilian Association of Administrative Service Providers (ABRAPSA). Mr. Eduardo has a degree in accounting from PUC São Paulo, an MBA in Controllership from USP São Paulo, and participated in APG’s Senior Leadership Program in Amana-Key – São Paulo.
Carlos Elder Maciel de Aquino is a member and current Vice-President of the Fiscal Council of Natura &Co Holding S.A. Mr. Elder holds a bachelor’s degree in Accounting from the Federal University of Pernambuco (UFPE) and a master’s degree in Accounting and Actuarial Sciences from the Pontifical Catholic University of São Paulo (PUC-SP). He has an MBA in Finance from IBMEC-SP and an MBA in Finance and Controllership from the University of São Paulo (USP-SP), as well as a specialization in Economics Engineering from the Catholic University of Pernambuco (UNICAP-PE). He has worked as an officer at Unibanco, Itaú Unibanco and KPMG Brasil, among others. Mr. Elder has been a professor at the Institute for Accounting, Actuarial and Financial Research (FIPECAFI) since 1995. He is the author and co-author of articles published in national and international books and magazines on finance, accounting, governance, regulatory and audit aspects. He also has experience with executive positions in the financial, audit, healthcare and private pension plan segments and the third sector, in addition to working as a member of the board of directors and audit, risk management, internal control, money laundering prevention and fiscal council. He is currently a member of the board and a coordinator of the Audit Committee of Locaweb S.A, chairman of the audit committee of Banco Pine S.A and the Federal Economists Foundation (FUNCEF). He is also a member coordinator of the audit committee and the risk management committee of International Meal Empresa S.A, and a member of the audit committee of São Paulo Turismo S.A.