{"id":23129,"date":"2026-07-30T23:17:52","date_gmt":"2026-07-31T03:17:52","guid":{"rendered":"https:\/\/transparencia.tceam.tc.br\/?page_id=23129"},"modified":"2026-07-30T23:27:55","modified_gmt":"2026-07-31T03:27:55","slug":"conselheiro-substituto-alipio-reis-firmo-filho","status":"publish","type":"page","link":"https:\/\/transparencia.tceam.tc.br\/?page_id=23129","title":{"rendered":"Conselheiro Substituto Al\u00edpio Reis Firmo Filho"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"23129\" class=\"elementor elementor-23129\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;,&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8045396 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8045396\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-837cc9e\" data-id=\"837cc9e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d95e9b8 elementor-invisible elementor-widget elementor-widget-image\" data-id=\"d95e9b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;,&quot;_animation_delay&quot;:0.45}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.tceam.tc.br\/wp-content\/uploads\/2025\/06\/IMG-20250426-WA0024-scaled.jpg\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-b551dcf\" data-id=\"b551dcf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dcc7f87 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"dcc7f87\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;,&quot;_animation_delay&quot;:0.65}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Autor de v\u00e1rios livros sobre or\u00e7amento e contabilidade aplicada ao setor p\u00fablico, \u00e9 Mestre em Gest\u00e3o P\u00fablica pela Universidade Portuguesa de Tr\u00e1s-os-Montes e Alto Douro, com certificado reconhecido no Brasil pela Universidade Federal do Cear\u00e1 (UFC).<\/p><p>Possui Especializa\u00e7\u00e3o em MBA Executivo em Gest\u00e3o P\u00fablica e Responsabilidade Fiscal, pela Escola Superior Aberta do Brasil. Graduado em Ci\u00eancias Cont\u00e1beis (1991) e em Direito (2005), pela Universidade Federal do Amazonas (UFAM). \u00c9 Palestrante em diversas \u00e1reas p\u00fablicas e Professor da Universidade do Estado do Amazonas (UEA).<\/p><p>Foi nomeado, ap\u00f3s aprova\u00e7\u00e3o em concurso p\u00fablico de provas e t\u00edtulos, para exercer o cargo de Conselheiro Substituto do Tribunal de Contas do Estado do Amazonas (TCE\/AM), por meio do Decreto de 28 de dezembro de 2008. Tomou posse e entrou em efetivo exerc\u00edcio no referido cargo em 18 de fevereiro de 2009.<\/p><ul><li>Nascimento: 22\/02\/1967<\/li><li>Posse: 18 de fevereiro 2009<\/li><li>Local de Atua\u00e7\u00e3o: Manaus\/AM<\/li><li>Decreto: 28 de dezembro de 2008<\/li><\/ul><p>\u00a0<\/p><p><strong>Fun\u00e7\u00f5es atualmente exercidas no TCE\/AM:<\/strong><\/p><p>Conselheiro Substituto, com compet\u00eancia para substituir Conselheiros em suas aus\u00eancias e impedimentos; atuar, em car\u00e1ter permanente, junto ao Tribunal Pleno e \u00e0s C\u00e2maras; presidir a instru\u00e7\u00e3o dos processos que lhe forem distribu\u00eddos na forma regimental, inclusive compondo ou coordenando equipes de inspe\u00e7\u00e3o; e emitir pareceres e manifesta\u00e7\u00f5es t\u00e9cnicas nas hip\u00f3teses previstas na legisla\u00e7\u00e3o e no Regimento Interno;<\/p><p><a href=\"https:\/\/www.tceam.tc.br\/wp-content\/uploads\/2026\/06\/curriculo_alipio_reis_firmo_filho.pdf#view=FitH\" target=\"_blank\" rel=\"noopener\">Acesse aqui seu Curr\u00edculo<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cd433d6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cd433d6\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e3910af\" data-id=\"e3910af\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eb2b8ab elementor-widget elementor-widget-heading\" data-id=\"eb2b8ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span style=\"font-size: 2rem;white-space: normal\">Fale com o Conselheiro<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6560649 elementor-widget elementor-widget-toggle\" data-id=\"6560649\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1061\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1061\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Contatos<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1061\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1061\"><p>Al\u00edpio Reis Firmo Filho<br \/>\ud83d\udce7 alipio.reis@tce.am.gov.br<\/p><p><span style=\"font-size: 1rem;\">\u260e\ufe0f (092) 3301-8208<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1062\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1062\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Chefia de Gabiente<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1062\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1062\"><p><span style=\"font-size: 1rem;\">Rubiafran da Silva Santos<br \/><\/span><span style=\"font-size: 1rem;\">\ud83d\udce7 gaualipio@tce.am.gov.br<\/span><span style=\"font-size: 1rem;\"><br \/><\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1063\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1063\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Assessoria de Gabinete<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1063\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1063\"><p><span style=\"font-size: 1rem;\">\u260e\ufe0f (92) 3301-8249 \/ (92) 3301-8207<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Autor de v\u00e1rios livros sobre or\u00e7amento e contabilidade aplicada ao setor p\u00fablico, \u00e9 Mestre em Gest\u00e3o P\u00fablica pela Universidade Portuguesa de Tr\u00e1s-os-Montes e Alto Douro, com certificado reconhecido no Brasil pela Universidade Federal do Cear\u00e1 (UFC). Possui Especializa\u00e7\u00e3o em MBA Executivo em Gest\u00e3o P\u00fablica e Responsabilidade Fiscal, pela Escola Superior Aberta do Brasil. Graduado em [&hellip;]<\/p>\n","protected":false},"author":25,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-23129","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/transparencia.tceam.tc.br\/index.php?rest_route=\/wp\/v2\/pages\/23129","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/transparencia.tceam.tc.br\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/transparencia.tceam.tc.br\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/transparencia.tceam.tc.br\/index.php?rest_route=\/wp\/v2\/users\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/transparencia.tceam.tc.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=23129"}],"version-history":[{"count":7,"href":"https:\/\/transparencia.tceam.tc.br\/index.php?rest_route=\/wp\/v2\/pages\/23129\/revisions"}],"predecessor-version":[{"id":23136,"href":"https:\/\/transparencia.tceam.tc.br\/index.php?rest_route=\/wp\/v2\/pages\/23129\/revisions\/23136"}],"wp:attachment":[{"href":"https:\/\/transparencia.tceam.tc.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23129"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}