Venosa (1951, p.19) in his research, he discovered that the first accountant officially in
Brazil, was Gaspar Lamego. He was Accountant to the Royal Household and came as
Accountant General of the Lands of Brazil, the team's first governor-general, Tomé de Souza.
The Portuguese government with the aim of introducing taxes on the colony established
a requirement for accountability by Captain King, informing the movement of expenses and
revenues through balance sheets, called letters of discharge. So the Captain was obliged to