Integrated law and accounting, with precision and intelligence.

At HAF Advogados, we transform accounting data into solid legal arguments.

HAF Advogados

HAF Advogados was founded in 2025 as a result of a solid partnership between founding partners Victor Hamaguti de Aquino and Leonel Ferreira. The firm’s history began in the corridors of the Faculty of Economics, Administration, and Accounting at the University of São Paulo (FEA-USP), where both partners, then post-graduation students, shared similar academic and professional interests.

Leonel Ferreira has extensive academic training in Accounting and Law, with a PhD in Controllership and Accounting from FEA-USP and a Master’s degree from the Brazilian Institute of Tax Law (IBDT). His career includes relevant positions at renowned accounting firms, such as Porto & Reis Perícias Contábeis and Simonaggio Perícias Contábeis, as well as academic research at the Center for Tax Studies at FGV Direito SP. He also stands out for his solid experience in independent auditing and as a court expert.

Victor Nunes Hamaguti de Aquino, with an equally solid background in Accounting from FEA-USP and Law from USJT, is in the advanced stages of his Master’s degree in Controllership and Accounting, also from FEA-USP, in addition to a specialization in Tax Management from FIPECAFI. His professional career includes working at renowned law firms and institutions, such as Simonaggio Certeza Técnica, in addition to consistent experience in preparing technical opinions and assisting in complex legal proceedings.

Combining their complementary expertise and experience in tax law, accounting, technical expertise, and auditing, HAF Advogados was created with the mission of providing specialized and highly personalized legal advice.

Thus, acting strategically at the intersection of law, accounting, and finance, the firm offers effective and innovative solutions, especially in cases that require deep multidisciplinary knowledge and technical precision.

Practice

Litigation

We handle public and private law cases in court, arbitration, and administrative proceedings before all judicial bodies throughout Brazil within the scope of our firm's technical expertise.

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Advisory

We advise companies and individuals on complex legal issues involving technical accounting/financial knowledge. Avoiding litigation and increasing the legal efficiency of our clients.

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Professionals

Vitor Hamaguti de Aquino

Victor Hamaguti de Aquino

Lawyer, accountant, and historian, Victor specializes in complex cases with a technical focus. An expert accountant, auditor, and academic researcher, he has experience in large accounting and law firms. He is pursuing a master’s degree in Controllership from USP, with an MBA in Tax Management.

Vitor Hamaguti de Aquino
Leonel Ferreira

Leonel Ferreira

PhD candidate in Controllership and Accounting at USP, master’s degree in Accounting and Actuarial Sciences, and lawyer from PUC-SP, with CNPC and CNAI certifications from CFC and specialization in auditing and taxation. He is a legal expert with over 10 years of experience. He works in business consulting, promoting efficiency.

Leonel Ferreira

Publications

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Vitor Hamaguti de Aquino

Victor Hamaguti de Aquino

Victor is a lawyer, accountant, and historian. Together with Leonel, he is a founding partner of HAF Advogados, where he specializes in providing legal support for complex cases involving relevant technical issues. 

In addition to his legal work at HAF, he is an expert accountant (Aquino Periciais) with hundreds of appointments at the TJSP, TJMG, and TRF3, as well as an independent auditor, technical accounting assistant, and academic researcher.

His previous experience prior to working independently includes stints at the largest accounting firms in the country, as well as renowned law firms, namely Simonaggio Perícias Contábeis and Frederico Barbosa Advogados.

ACADEMIC BACKGROUND:

Main:

Master’s degree in Controllership and Accounting from the University of São Paulo (FEA-USP), under the guidance of Prof. Dr. Eduardo da Silva Flores. 

Bachelor’s degree in Law from São Judas Tadeu University (USJT).

Bachelor’s degree in Accounting from the University of São Paulo (FEA-USP).

Bachelor’s degree in History from the University of São Paulo (FFLCH-USP).

Complementary:

MBA in Tax Management from FIPECAFI. 

Languages: 

Portuguese, Spanish, English.

Email:

victor@haf.adv.br

Leonel Ferreira

Leonel Ferreira

Leonel is a lawyer and accountant. Together with Victor, he is a founding partner of HAF Advogados, where he specializes in providing legal support for complex cases involving relevant technical issues. 

In addition to his legal work at HAF, he has been a certified public accountant (Leonel Ferreira Serviços Periciais) for over 10 years, with hundreds of appointments at the TJSP, TJMG, TJMA, TJPR, TJSC, and TRF3, as well as an independent auditor, accounting technical assistant, university professor, and academic researcher.

His previous experience prior to working independently includes stints at the largest accounting firms in the country, as well as renowned law firms, namely Porto Reis Perícias Contábeis, Simonaggio Perícias Contábeis, Sacha Calmon – Misabel Derzi Consultores e Advogados, and Mauler Sociedade de Advogados.

ACADEMIC BACKGROUND:

Main:

PhD candidate in Controllership and Accounting at the University of São Paulo (FEA-USP), under the guidance of Prof. Dr. Luís Eduardo Afonso. 

Master’s degree in Accounting Sciences from PUC-SP, completed as a full scholarship recipient from PROSUP/CAPES/Modality I Scholarship (full), under the guidance of Prof. Dr. José Carlos Marion.

Bachelor’s degree in Law from the Pontifical Catholic University of São Paulo (PUC-SP).

Bachelor’s degree in Accounting from the University of São Paulo (FEA-USP).

Bachelor’s degree in Economics from IBMEC

Complementary:

Extension Course in Tax Accounting Planning at the Pontifical Catholic University of São Paulo – COGEAE (PUC/SP/COGEAE). 

Languages: 

Portuguese, English.

Email:

leonel@haf.adv.br

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