The Challenge

SM Contabilidade Consultiva had built a solid reputation over three decades. The firm served clients across multiple sectors and had a loyal base. But success had created a trap.

The company was structured around a traditional accounting model. One senior partner held 70% ownership and controlled most client relationships. The other partner, who wanted to drive the firm forward, had limited autonomy to make strategic decisions. Processes were informal. Knowledge lived in people's heads, not in systems. There was no clear path to scale.

The real problem wasn't just organizational—it was strategic. The firm was positioned as a compliance shop, not a trusted advisor. Clients saw accounting as a cost center, not a source of business insight. There was no way to deliver consultative services at scale without completely rethinking how the firm operated.

"We had a 30-year-old business with great clients, but we were stuck in the past," one leader reflected. "We needed to move from 'doing accounting' to 'advising on business.' That required a complete transformation—not just new tools, but a new culture."

The path forward meant making a difficult choice: restructure ownership, migrate the client base, rebuild the team, and establish modern systems from the ground up.

The Solution

The decision was bold. The majority shareholder was bought out. The remaining partner, along with family members, took control and committed to a complete rebuild. Within months, 95% of the client base migrated to the new entity. Fifteen team members came along. A new office was built. And the real work began.

The transformation had three pillars: people, processes, and data.

Building a Modern Financial Foundation

The first step was visibility. The firm implemented a monthly DRE (income statement) with a clear dashboard. For the first time, leadership could see the relationship between revenue, costs, and margins in real time. They classified expenses properly—distinguishing between operating costs, payroll, and investments. They built a plan of accounts that reflected how the business actually worked.

"We went from scattered spreadsheets to a single source of truth," a team member explained. "Now we know exactly where we stand every month. That changes how you make decisions."

The firm also established clear break-even points and profitability targets. They modeled scenarios for the transition from contractor (PJ) to employee (CLT) status, understanding the cost impact upfront. This wasn't just accounting—it was strategic planning.

Standardizing Operations

Next came process documentation. The firm created manuals for every department: fiscal, accounting, payroll, and HR. They mapped workflows using BPMN diagrams. They built checklists and training materials. They defined roles and responsibilities clearly.

This wasn't busywork. It was the foundation for scaling. A two-person payroll team could now onboard new staff faster. A fiscal department could handle more clients without burning out. Knowledge wasn't trapped in one person's head anymore.

The firm also implemented tools to automate what could be automated. They tested reconciliation software (Stelson) to reduce manual work. They planned for digital document intake to eliminate paper delays. They standardized how client data flowed into the system.

Shifting to Consultative Services

The biggest shift was cultural. The firm moved from "compliance and filing" to "advisory and optimization." They created a client success function. They built dashboards to show clients the value they were receiving. They trained the team to ask better questions and identify opportunities for cross-selling additional services.

They also invested in people. They used DISC profiling to understand team strengths. They created a communication manual to align how the firm interacted internally and with clients. They built a career framework so people could see a path forward.

"The transformation wasn't just about systems," a leader noted. "It was about mindset. We had to believe we could be advisors, not just accountants. And we had to give our team the tools and clarity to deliver that."

The Transformation

The results came quickly and compounded over time.

Immediate Wins

The client migration was seamless. Ninety-five percent of the client base moved to the new entity. The team stayed intact. The new office became a symbol of the firm's commitment to growth. Within months, the firm had a modern infrastructure, clear processes, and a unified team.

The financial visibility was transformative. The firm discovered it had a contribution margin of 92%—well above the industry benchmark. EBITDA was running at 60.7%, compared to a sector average of 35%. These weren't just numbers; they were proof that the business model worked.

Ongoing Improvements

With processes documented, the firm could now focus on continuous improvement. They implemented weekly financial reviews. They tracked KPIs by department. They used data to make decisions about hiring, pricing, and service offerings.

The payroll department, once a bottleneck, became more efficient. The accounting team could close books faster. The fiscal team could handle more clients without rework. And because everything was documented, new hires could get up to speed in weeks instead of months.

The firm also began to see the benefits of the consultative shift. Clients started asking for tax planning, business strategy, and financial analysis—not just compliance. The firm could now say yes to these requests because they had the systems and the team to deliver.

Building for the Future

The transformation created a platform for growth. The firm could now:

• Scale without losing quality or burning out the team
• Attract better talent because the work was clear and the culture was strong
• Serve clients at a higher level because they had time for strategy, not just filing
• Make data-driven decisions about where to invest and how to grow

"We went from a firm that was stuck to a firm that could grow," a leader reflected. "We have the systems, the team, and the mindset. Now it's about execution."

The journey wasn't easy. It required difficult decisions, significant investment, and a commitment to change from everyone. But the result was a firm that had moved from tradition to transformation—and was ready for the next chapter.

"This is just the beginning," the leader concluded. "We've built the foundation. Now we get to build the business we always wanted to build."