Cumaio, Joao Ernesto, BBA, is currently working as Assistant Manager at I2A Consultoria e Serviços, SA, a consulting business in accountancy and taxation, based in Maputo, Mozambique. He is a founder of Refresh Consulting Institute and he conducts trainings in consulting, freelance as technical writer and business developer. He already has experience in writing accounting policies and procedures and a book, reconciliations, financial reports (local GAAPs and IFRSs) and teaching accountancy.

After the conclusion of the technical level of Accountancy and Management in2001, he accepted the position of Junior Credit Manager at SOCREMO, which was a Micro-finance institution in that time. He also had opportunity to work for the Ministry of Finance as an Accountant in the area of reconciliations and reporting. He had opportunity to participate in the preparation of the State General Account and the Quarterly Reports of the State Budget Execution for five years. During that period, he worked as a freelance Accountant in closing accounts of many private companies in part-time basis. Then he moved to Kumbeza, Ltd as an Accountant and Consultant, and worked there for five years. During that period, he obtained his current qualification as a Bachelor in Business Administration from the Management College of Southern Africa (MANCOSA) in 2007. He received a short time assignment as Assistant Management Accountant in a British global company named AgDevco and four years assignment at Xinai Ltd as a Manager Tax and Accountancy. He also has three years teaching experience, as Accountancy and Applied Accountancy (it can be said computerized accountancy and taxation) for IEG.