Acceptance
By using this website you accept these terms. If you do not accept them, please do not use the site.
What this site is, and what it is not
This site describes a professional practice and publishes educational material. Nothing on it is tax, legal, accounting or investment advice, and nothing on it creates a professional relationship between you and us.
An engagement begins only when there is a written agreement signed by both sides, stating scope and fees. Until then — including through the contact form, email, WhatsApp or an introductory call — no advice has been given and none should be acted upon.
Who we are, stated precisely
Roberto Campos Lima is an accountant registered in Brazil with the Conselho Regional de Contabilidade, CRC-RJ 092.772/O-1, and an Enrolled Agent, enrolled to represent taxpayers before the Internal Revenue Service, number 00172521-EA.
He is not an attorney and not a Certified Public Accountant. Enrollment to practice before the Internal Revenue Service is a credential granted by the Treasury Department; it does not mean employment by, affiliation with, or endorsement by the Internal Revenue Service or any other government agency.
Services described on this site are provided by the entity appropriate to the jurisdiction: U.S. bookkeeping, tax preparation and representation through the U.S. entity, and Brazilian accounting services through the Brazilian entity.
Educational content
Articles and answers published here are general in nature and were accurate as of the date shown on each. Tax law changes, and figures, thresholds and deadlines change with it. Nothing published here is a promise about the outcome of any matter, and no result in one case predicts a result in another.
Your responsibility for what you send
Do not send confidential information through the contact form. Email and messaging are not secure channels, and information sent that way travels at your own risk.
Third-party links
We link to government sources and to other sites for reference. We do not control them and are not responsible for their content.
Intellectual property
The text, images and materials on this site belong to us or are used with permission. You may read and share them with attribution; you may not republish them as your own or use them commercially without written permission.
Limitation of liability
To the fullest extent permitted by law, we are not liable for any loss arising from your use of this website or from reliance on its content outside a written engagement.
Governing law
These terms are governed by the laws of the State of Florida, without regard to its conflict-of-law rules.
Where disputes are heard. A dispute arising from this website, or from an engagement contracted with our U.S. entity, is submitted to the state or federal courts sitting in Orlando, Florida. A dispute arising from an engagement contracted with our Brazilian entity is submitted to the courts of the Comarca do Rio de Janeiro, State of Rio de Janeiro, Brazil.
No arbitration. Nothing in these terms requires you to arbitrate a dispute, and nothing in them waives a right that the law applying to you does not allow you to waive.
Changes
We may update these terms. Continued use of the site after an update means you accept the version then posted.
Contact
roberto.campos@umbrella.tax
Moncau Investments and Services LLC, 6965 Piazza Grande Ave, Suite 216, Orlando, FL 32835
Last updated: September 17, 2026