1st Art. – Under the denomination of the Brazilian Association of Reincarnationist Psychotherapy, designated from now on in this Constitution and Bylaws as the term APBR, created in the city of Porto Alegre, Rio Grande do Sul State, currently based on Liberdade Street, 219, Rio Branco neighborhood, Porto Alegre, a nonprofit association, intended to promote the Reincarnationist Psychotherapy; to support the training of official and complementary health professionals, as well as Spiritist and Spiritualist Center workers in the training course of the Reincarnationist Psychotherapy; and also for carrying out Conferences, Seminars and other relevant events in the field.

First Paragraph – The entity is qualified to provide services to people in need, here designated as those who receive up to three times the minimum monthly wage in Brazil. Furthermore, the entity doesn’t share any intentions of making a profit.

Second Paragraph – The entity may embrace trade names in order to execute special projects. These names shall be approved in General Assemblies.

Third Paragraph – The entity will observe principles such as: legitimacy, impersonality, morality, publicity, economicity and that of efficiency. Therefore, it is free of prejudice and discriminations, not admitting in its activity facilities or social membership any controversies regarding race, gender, religious beliefs or political party support.

2nd Art. – The goals of the ABPR:

Shall be social assistance and culture propagation in order to benefit the community and it aims at health care throughout the promotion and development of the Reincarnationist Psychotherapy; the training of new professionals to practice the Reincarnationist Psychotherapy; the professional improvement of Reincarnationist Psychotherapists, ensuring the Association’s and its members’ reputations. Besides, the entity wants to maintain an exchange with peer associations and authorities in the matter, both national and international wise, creating debates and further studies about the Reincarnationist Psychotherapy and of all other subjects that may be relevant, promoting cultural and recreative Assemblies to all members and people in general that might be interested. Furthermore, the Association wants to integrate its members in order to avoid the dispersion and distortion of its educational principles, organizing municipal centers wherever the Training Courses are offered (composed of one director, one vice-director, and one secretary, all subordinated to the ABPR board of directors).

3rd Art. – The Association, acting with a social and cultural goal, also works for the purpose and main aim of offering psychotherapeutic treatment to people at risk of social vulnerability; families, elder citizens, adults, adolescents and children, for free, aiming to:

a. The improvement of life quality, the cure of diseases and the maintenance of health. It shall search for these topics in its results, with ethics and transparency, by private or public social investment, resulting from national or foreign capital, made available in eventual or systematic ways, towards public interest and contributing to sustainable development, and even:

b. Be a means for the attraction and approximation of people in the community in order to generate and disseminate knowledge and practices that contribute to the collective construction of a culture towards the improvement of life quality, the cure of diseases and the maintenance of health.

c. Promote research that deepens the knowledge about diseases with the possibility of being treated via psychotherapeutic assistance, by fostering treatments with the use of this technique.

d. Promote the dissemination of the results of the work done by the APBR through its publication in specialized journals, in order to give cognizance to the community.

e. Propagate its activities by promoting, supporting and holding conferences, seminars, courses, training, cultural and entertainment Assemblies, by editing books.

f. Stimulate partnerships, local dialogue and solidarity among different social segments, and participate in activities that aim at common interests with other entities.

g. Have a relationship with institutions that operate in this sector, fomenting the exchange of technology and information both in Brazil and abroad.

h. Shield the ethics as a reference in the appointments, in order to protect the vulnerability of the ones involved.

i. Support non-formal education and the formation of new professionals to the exercise of psychotherapeutic consultations, offering internships and apprenticeship opportunities.

j. Promote ethics, peace, citizenship, human rights, democracy and other universal values.

k. Foster, by agreements, partnerships with companies and public or private organizations, aiming at bringing associates and beneficiaries of the ABPR closer to such entities in order to develop activities that have common interest as a goal.

First paragraph: in order to achieve such objectives, it may market books and print, audiovisual or multimedia publications; T-shirts, stickers, informational and diffusion materials, respecting the objectives of the association, since the products of this commercialization shall be completely designated to the achievement of the objectives envisaged in this article.

Second paragraph – all the activities of the association shall be in line with its objectives and not resulting in legal seals. The association addresses its efforts to its activities by means of direct execution of projects, programs or action plans.

Third paragraph – The ABPR does not distribute eventual gross or net operational exceeding gains, dividends, bonus, participation or stakes of its equity among its associates, advisors, directors, employees or donors, under any form or justification, due to the exercise of its activities. It integrally applies them in the maintenance, consecution and development of its social objective.

Fourth paragraph – the association may create divisions and subsidiaries in order to serve specific segments inside its working area, and its respective deliberation shall address the denomination, objectives and divisional management bodies and govern in accordance with its statutory provisions.

Fifth paragraph – in order to fulfill its objectives, the association provides free services to the ones in financial need, according to the concept presented in the 1st article, first paragraph, without any kind of discrimination towards its clientele.

Art4th Art. - The ABPR shall consist of an unlimited number of associates, who shall be willing to live under its social and statutory purposes, without joint or subsidiary liabilities of its members by the charges of the Association. They shall be comprised as follows:

1. Effective Members: are entitled to a personal page on the website of the ABPR.

Membership can be formed by:

a) Funding Members: Reincarnationist Psychotherapists who have signed the foundation minute of the Association;

b) Continuation Members: Reincarnationist Psychotherapists who join after the constitution of the Association.

2 - Interim Members: Constituted by students during their Reincarnation Psychotherapy and Therapy Regression Training Courses, supported by the Association, who shall join as members only while they remain enrolled. After the graduation, students automatically become full members.

3 – Benefactor Members: They can be private or legal individuals who are granted this title because of their public stance in support of the ABPR or any relevant services provided to the Association.

1st Paragraph - The ABPR shall not accept as members people who are part of religious groups where animal sacrifice or blood rituals occur and/or where appointments are charged for loving or financial issues, personal benefits, professional resolutions etc., as such situations constitute an infringement to the Spiritual Guidance of this School. The students of the Training Course who perform such procedures shall be invited to quit the Training Course without any right to a refund of the amounts (monthly payments) paid until then. The members of this Association who perform such procedures shall be invited to quit the ABPR without any right to a refund of the amounts (annual tuition) paid until then.

5th Art. - In addition to the administrative positions at the ABPR, effective members may perform special functions within the ABPR, such as:

- Course Instructor: Members who have authorization from the Academic Director to teach Training Courses on the Reincarnation Psychotherapy and Therapeutic Regression, supported by the ABPR;

- Monitor: Members who assist the instructor during the Training Course on the Reincarnation Psychotherapy and Therapeutic Regression.

First Paragraph – the rules to be followed by the instructors and Course Monitors and the Manual for the approval of Course Instructors are stated on the manuals elaborated for these purposes. The ABPR Regression method is formalized at the corresponding manual.

Second Paragraph - There is no labor relationship or payment obligations on the part of the ABPR and the Course Instructors or Monitors, or between the Monitors and their Course Instructors. Monitors shall apply for an internship at a free will base, in order to learn more about the Reincarnationist Psychotherapy and Therapy Regression, to collaborate with the instructors, having the possibility of being recommended by each instructor to submit to an Examining Board, to qualify, or not, to become a Course Instructor. The Course Instructors shall bear all expenses for the organization, dissemination and implementation of their courses, and the ABPR shall only supply them with the educational support, never financial support, and does not receive any percentage or capital rate raised during the Course. They, like the Monitors, sign a commitment agreement with the ABPR, accepting these conditions.

Third Paragraph - The evaluation of the candidate's ability to become a Course Instructor shall be made through an Examining Board constituted by other Course Instructors, organized by the Board of the ABPR. The candidate shall hold a 1-hour lecture, which shall be filmed and recorded in the Members’ Restricted Link. The access password shall be restricted to Course Instructors, who shall have 30 days to watch the video and decide whether the applicant is able to become a Course Instructor.

Fourth Paragraph - The candidate, when approved to become a Course Instructor, must read and agree with the Manual for Teaching the Training Course on the Reincarnationist Psychotherapy and Therapeutic Regression, and commit him/herself to faithfully follow it.

Fifth Paragraph - The Course Instructors commit to faithfully follow all the determinations of the Academic Director regarding the Education provided in its course, strictly following the Content Syllabus and the order of the modules, where innovations, changes, any addition or content withdrawal, change to the course length, or its format are not allowed, as well as the teaching of any other kind of therapy is not allowed.

Sixth Paragraph - The training course duration may vary in three models:

1. Class size up to 12 students - 120 hours/class, done in 12 months (one 8-hour monthly class or one 2.5-hour weekly lesson), plus the hours of study in study groups and the number of hours of study and fulfillment of home Examinations, monthly sent to the students. In case there is a significant increase in the number of students up to the 3rd module, it should be proposed to the class to expand the length of the course to 18 months and an alteration in the model for the students who agree. The 12-month length module model shall be maintained to students who do not agree with the new proposal.

2. Class size up to 20 students: 180 hours/class, 18 months (one 8-hour monthly class or one 2.5-hour weekly lesson), plus the hours of study in study groups and the monthly sent tests fulfillment. In case there is a significant increase in the number of students up to the 3rd module, it should be proposed to the class to expand the length of the course to 24 months and an alteration in the model for the students who agree. The 18-month length module model shall be maintained to students who do not agree with the new proposal.

3. Class size above 20 students: 240 hours/class, 24 months (one 8-hour monthly class or one 2.5-hour weekly lesson), plus the hours of study in study groups and the monthly sent tests fulfillment.

Seventh Paragraph - The minimum number of monitors able to assist the Mentors of students in their regressions, as stated in the Monitors Manual, shall be of one monitor per each 10 students. In case of an insufficient number of trained monitors, the course shall not be authorized by the Academic Director of the ABPR.

Eighth Paragraph - The disclosure of other Therapy Courses during classes and during the groups of students gathering or over the Internet is expressly prohibited, be it by the Course Instructor or other therapists, on the part of the instructor or course Monitors. Such gatherings should be done with extreme moderation. In case a student recommends any course during a lesson, the instructor should give him or her a short time to do so and then return the content of the course. If any student or monitor recommends a course, own or third party, to the group of students on the Internet repetitively, the instructor should take action and ask generally (to all), to restrict the disclosure of courses by the Internet group.

Ninth Paragraph - The Course Instructor faithfully compromises to follow the ABPR Regression Method, as well as to read the manual created for this purpose during the regressions performed in class, and to require that the monitors and students, when they begin their regression practice in class, do the same. It is not allowed to carry out regressions during class without the reading of the Manual by the instructor, Monitors and/or students. The same obligation is required during the Study Groups.

Tenth Paragraph – The Course Instructor receives an Instructor Certificate by the ABPR and the Monitors receive a Monitor Certificate each year, specifying the location and the period of monitoring, and the name of the instructor to which he or she has assisted in the Course.

Eleventh Paragraph - The Course Instructor and Course Monitors must sign the Term of Ethical Compromise (TEC) with the ABPR and Course Monitors in relation to its instructor, agreeing with its content and recognizing the lack of employment relationship. The TEC is available on the ABPR Portal under the My ABPR link for instructors, monitors and students, respectively.

Twelfth Paragraph - The Course Instructor monthly contributes with R$ 120.00 (one hundred twenty reais), paid by the 25th day of each month, in order to collaborate in the expenses of the Association. In case of delay in this payment for two months, despite the warnings sent by the direction, the instructor won’t be allowed to use the ABPR Portal Services, as well as to have his/her Course banners exposed on the "Courses" link, nor request for art production for graphic folders to a third party company in charge of this service, or to use the ABPR mailing list to send disclosures of one’s own Training Course etc. In case of debt regularization or negotiation for such, the instructor shall have these benefits restored.

6th Art. - Those who have graduated in the training courses on the Reincarnationist Psychotherapy and Therapeutic Regression, supported by ABPR, shall be accepted as full members.

First Paragraph - It is the obligation and commitment of effective and provisional members to accept and comply with all statutory and regulatory requirements of the ABPR, as well as to faithfully obey the Code of Ethics, collaborating to achieve all the purposes of the Association.

7th Art. - Provisional and Benefactor members may attend the General Assembly, but without the right to vote or to be voted.

8th Art. - The Founding and Continuing Members have equal rights and duties in this institution.

9th Art. - The duties of the Members shall be to:

§ Implement and enforce the statutory and regulatory requirements of the ABPR and the Code of Ethics;

§ Respect and comply with the decisions of the Board, Departments and General Assembly;

§ Ensure the good name of the Association;

§ Uphold the assets and interests of the Association;

§ Attend and vote in elections, or if you live in a place distant from the ABPR headquarters, you shall submit your vote by mail or by e-mail;

§ Report any irregularity within the Association, so that the General Assembly takes action;

§ Faithfully obey the Code of Ethics and follow the ABPR Direction’s guidance;

§ Collaborate to achieve the aims of the Association;

§ Keep an updated registry information at the Association Secretary;

§ Punctually honor membership duties;

§ Cooperate for the development and greater prestige of the Association and to disseminate its objectives, social and cultural activities.

Sole Paragraph - It is considered a serious misconduct, subject to exclusion, to provoke or cause moral or material damage onto ABPR or to frustrate its goals.

10th Art. - The Members that are up-to-date with their contributions have the right to:

- Vote and be voted for any position at the Board and Departments, as provided herein;

- Enjoy the benefits offered by the Association, as provided in this Constitution and Bylaws;

- Resort to the General Assembly against any act considered wrong or harmful from the part of the Board or Department;

- Serve, when invited, as a Course Monitor in the Reincarnationist Psychotherapy and Therapeutic Regression Course, supported by the ABPR, on one’s own free will, without any employment relationship;

empregatício com o Ministrante ou com a ABPR;

- Submit to the Board to be approved as a Course Instructor, without any employment relationship to the ABPR, after having served as a junior monitor in at least an entire class group graduation and as a senior monitor in an entire class group graduation, and after having been invited by the instructor to submit to the Board;

- Participate in all social activities promoted by the ABPR;

- Have access to the ABPR activities and facilities;

- Make motions, proposals and claims to any of the ABPR bodies;

- Convene a General Assembly upon request signed by one fifth (1/5) of the members;

11th Art. - It is the associate’s right to resign from membership, when so desired, by filing its application at the Association Secretary, provided that the resigning member is not indebted to membership duties.

12th Art. – An associate’s exclusion is only admissible if there is a justifiable and well recognized reason, in a procedure to ensure the right of defense and appeal. In addition, the exclusion of the members of this institution shall be given as follows: At any time, requested in writing by the member; for violating the Code of Ethics, after repeatedly receiving written communications by the board and the director of the Department of Ethics, receiving guidance about the offense and its repetition; when the partner fails to contribute to the annuity after two (2) months of its expiration, and not updating after three (3) communications or its default (15, 30 and 60 days). In case the Member recognizes the mistake, he/she shall be readmitted to the Association.

Sole Paragraph - The excluded associate, on reasons stated at the third section of this article, may appeal to the Board, explaining the reasons for the financial contributions suspension and, in case of acceptance by the Board, the Member may be reinstated in the Association, after the payment of arrears or negotiation for such.

13th Art. - Effective members shall annually contribute to one third (1/3) of the national minimum wage.

First Paragraph - In case the annuity is not honored within the period specified in this Article, penalty and interests shall be charged, according to the law.

Second Paragraph - In case of more than a two-month delay, and in case the member does not pay off the debts after three (3) communications for its default (15, 30 and 60 days), the registration as a reincarnationist psychotherapist is automatically suspended and the Therapist’s personal page on the website of the Association and its access to the exclusive area of Partnerships will be cancelled.

Third Paragraph - The annual fee payable by the members will be valid for the current fiscal year and the fee is due on 15th March each year.

Fourth Paragraph - The new member admitted to the Association during the year will pay the annuity on a proportional basis, which is proportional to the remaining months to complete the fiscal year starting from the month following its acceptance as a partner.

Art. 14 - Students of Training Courses in the Reincarnationist Psychotherapy and Therapeutic Regression who want to join may do so, in the category of Interim members.

Sole Paragraph - Interim members also contribute with one third (1/3) of the national minimum wage.

15th Art. - Benefactor Members are exempt from the compulsory contribution; however, they can do it voluntarily.

Sole Paragraph - The decision as to grant Meritorious titles to members is part of the General Assembly by statement made by associated members or by initiative of the Board, submitted to its approval.

16th Art. - In addition to the annual contributions, the ABPR accepts donations from individuals and corporations.

17th Art. - The equity of the ABPR shall be established and maintained by movable and immovable property, registered in its name; sums of money received on account for annual contributions of its members and the realization of related courses or conferences, in accordance with the law, also deposited on its behalf, which can only be invested in the care of the Association's objectives; donations from individuals or corporations, bequests, assets, acquired rights and values and their possible income, also fund raised by performing parties and other events, if fully reversed to the association benefit; property rental and interest on securities or deposits.

Sole Paragraph: The purchase and sale of assets of this Association may only be done under specific decision made at the Extraordinary General Board Assembly.

18th Art. – Decision-making bodies of the ABPR shall be:

- The Assemblies;

- The Board of Directors.

Sole Paragraph – Advisory Boards shall be created with their attributions and members defined at the act that will establish the decision-making bodies.

19th Art. – The Departments are management and/or counseling bodies.

20th Art. – The General Advisory Board, supreme decision-making body of The Association, composed of all associates in full enjoyment of its statutory rights, has the power to decide on all matters relating to the corporate purpose.

21st Art. – The ABPR will gather every year, in March, for a General Ordinary Assembly, to discuss routine matters and to assess the General Financial Report by the Treasurer, the activities of the Board of Directors and Departments and in a General Extraordinary Assembly, with a special schedule, as often as needed.

First Paragraph – The calling for General Assemblies will be made by the Board of Directors of the Association, by public notice, within at least fifteen days in advance, by personal communication to its associates, by registered post or by e-mail and the copy of the public notice shall be posted in a visible place, in the Association headquarters.

Second Paragraph – The General Assemblies shall also be called by one-fifth of its associates who are in full enjoyment of its associational rights, under this Constitution and Bylaws.

Third Paragraph – Public notice for the General Assembly shall estate the day, the venue, the time for the first and second calls and the key agenda of the General Assembly.

22nd Art. – The General Assemblies shall only start with the presence of one half plus one of its members, in the first call and with any number, in the second call, half an hour later; it shall be chaired by the President, or, in his/her absence, by the Vice-President.

23rd Art. – It is the responsibility of the General Assembly to:

- Elect the Board of Directors;

- Dismiss the Board of Directors;

- Approve the Board of Directors;

- Change the Constitution and Bylaws

- Appreciate and approve the Annual Balance and other financial reports of the previous year, and the budget and Annual Work Plan for the following year;

- Elect the Board of Directors and members of the Councils, on a biennial basis;

- Deliberate about omissions or not anticipated situations on this Constitution and Bylaws.

Sole Paragraph - The resolutions referred to in items 2 and 4, as well as the reform of the adopted regulations, shall call for an agreement vote of two-thirds of the General Assembly participants specially convened for this purpose, and shall not deliberate on first call, without the absolute majority of its associates, or less than one-third of it in the next call.

24th Art. - The Board of the Association shall hold its position in the office for three (03) years and may be re-elected. The board shall consist of:

- the President;

- the Vice president;

- the Secretary;

- the Treasurer;

- the Academic Director;

- the Ethics Director;

- the Director of the Beneficent Department (BD) and the Charity Department (CD);

Sole Paragraph - the ABPR directors shall mandatorily be members and must always be up to date with their annual tuition.

25th Art. - The election of the Board shall always be held in the General Assembly, every other (3) three years, with immediate office taking.

26th Art. - The duties are as follows:

1 - The President:

- To chair all Assemblies of the Association, according to this Constitution and Bylaws;

- To summon and chair Regular or Extraordinary Assemblies;

- To represent the Association in or out of court;

- To authorize expenses and payments as determined by the Association in competent Assemblies;

- To comply with and enforce this Constitution and Bylaws and legal Regiments in force;

- To sign the purchase and sale deeds, mortgages, contracts, property receipts according to the terms of this Constitution and Bylaws;

- To sign all labor documents of all employees in this Association;

- To perform administrative activities of this Association;

- To establish and strengthen relations of this association with related companies, complying with Article 2 hereof and the adopted additional rules;

- Together with the Treasurer, to open, to operate and to close banking accounts.

2 - The Vice-President: To replace the President in his or her absence.

3 - The Secretary: To take and register minutes of all Assemblies of this Association; To be in charge of the mail of the Association;

- To organize and have the custody of the registration of the documentation of this Association;

- To assist the President in his or her responsibilities when scheduling activities;

- To replace the Vice-President in his or her absence.

4 - The Treasurer:

- To have under his or her care and responsibility the property and assets that belong to the Association;

- To receive and account for annuities of effective and temporary members of this Association and its donations;

- To make payments and expenses in accordance with what has been stipulated by the President or with the principles defined herein or special resolutions passed by the Association in its Assemblies;

- Opening and closing bank accounts on behalf of the Association together with the President;

- To keep the fiscal bookkeeping updated;

- To provide a detailed report and final trial balance at the Ordinary Assemblies, according to this Constitution and Bylaws;

- To quarterly submit the balance sheet of the financial movement of such months to the Board.

First Paragraph

- The opening and operation of banking accounts of this Association shall be jointly compulsory made by the President and First Treasurer, jointly and severally.

Second Paragraph

- The approval or rejection of the accounts presented by the Treasurer under this Article is jurisdictional to the Annual General Board Assembly, which shall include, in its call, the item "Accounts Approval", using the resolutions passed by an absolute majority of members in the first call, or by simple majority on the second call.

- The Academic Director:

- To guide and supervise the Reincarnationist Psychotherapy and Therapeutic Regression Therapy Training Courses, to ensure the compliance and maintenance of the purity and faithfulness of its teaching, not allowing improvisations and additions that alter the original approach of the Reincarnationist Psychotherapy and Therapeutic Regression Therapy.

- To conduct the training process of the Reincarnationist Psychotherapists and to ensure its compliance with the set standards for the Reincarnationist Psychotherapy and Therapeutic Regression Training Courses.

Sole paragraph - The Academic Director may call the members of the ABPR Board for the formation of an Academic Council at any time.

- Director of Professional Ethics:

- To coordinate activities regarding compliance with the ethical and professional exercise of the Reincarnationist Psychotherapy within the Association;

- To defend the legitimate and confidential exercise thereof;

- To promote professional performance with dignity, seriousness and competence.

Sole paragraph - The Director of Professional Ethics may call members of the ABPR Board for the formation of a Board of Ethics at any time.

- Director of the Beneficent Department (BD) and the Charity Department (CD):

- To be in charge of the organization of the Department, coordinate and direct the Reincarnationist Psychotherapists associated to him/herself, for the care of people with financial difficulties seeking care at the office, even if these people are unable to afford the payments.

Sole paragraph - This is a position at national level, and the Director coordinates the regional coordinators and, therefore, shall keep a record of regional and professional coordinators that attend at the Beneficent Department and the Charity Department in each state ( by city).

Coordinators and Reincarnationist Psychotherapists operating in the Beneficent Department must necessarily be members.

There shall be a link to the Beneficent Department and the Charity Department containing a list of the National Director, the regional coordinators and Reincarnationist Psychotherapists’ names who attend under the Departments.

27th Art. - In its initial structure, the ABPR has three (3) Departments:

a) The Academic Department, destined to maintain the loyalty to the Teaching of the Reincarnationist Psychotherapy and Therapeutic Regression, according to the spiritual guidance of its creators.

b) The Department of Professional Ethics, which was designed to guide, assess, monitor and suggest procedures, where applicable, even to the exclusion of a Reincarnationist Psychotherapist from the membership, when proven any infringement to the Code of Professional Ethics and the Constitution and Bylaws of the ABPR, shall also be intended to investigate and address issues related to violations of the Constitution and Bylaws and the Instructor’s Course Manual (if applicable) and the Monitor’s Course Manual (if applicable).

c) The Beneficent Department and the Charity Department ar designed to attend people with financial difficulties, in accordance to the first paragraph of the first article, in the offices of Reincarnationist Psychotherapists (ABPR members) through the Beneficent Department with discounts to be negotiated with the person and the Department of Assistance in a cost-free basis or free.

28th Art. - The ABPR may, by decision made at the General Assembly and in order to achieve specific objectives, create new departments in equivalence to existing departments and in compliance with the rules contained in this Constitution and Bylaws.

29th Art. - No position at the ABPR, including the Board, shall be paid.

Sole paragraph - Members of the ABPR from any associative category shall be paid when hired to provide services to the Association, as workers from a non-statutory activity.

30th Art. - The Association does not remunerate or grant benefits, in any form, to its Presidency, Board or Councils, as well as to the activities of its members, supporters, founders, benefactors or the equivalent, in view of the powers or functions they are conferred by the Constitution and Bylaws, since its operations are completely free of charge.

First Paragraph

- In all management acts, administrative bodies shall adopt the necessary and sufficient practices to inhibit the obtaining, individually or collectively, of personal benefits or advantages as a result of any participation in the decision-making process.

Second paragraph

- For purposes of compliance with the provisions in the preceding paragraph, personal benefits or advantages are those considered to have been obtained by the entity's leadership and their spouses, partners and collateral relatives and kin up to the third degree, or legal entities which individuals aforementioned are in charge of or hold more than ten percent of the equity.

31st Art. The Accounting year shall begin on 1st January and shall end on 31st December each year.

32nd Art. - At the end of each year, the Overall Balance will be drawn up and the Financial Statements and the Board Annual Report will be prepared, containing all activities performed in the year for analysis and manifestation by the Fiscal Council. Afterwards it will be submitted to the General Assembly in accordance with the following standards:

First Paragraph - The Financial Statements and the activities related to each fiscal year shall fully comply to the basic accounting principles and the Brazilian Accounting Standards;

Second Paragraph - The closing of the Fiscal Year, the activity report and Financial Statements of the entity, including negative certificates of debts to the INSS and the FGTS, will be publicized by any effective means making them available for examination by any citizen.

Third Paragraph - The performance of audition, including by independent external auditors, if it is necessary to employ any funds that are part of the Partnership Agreement, as provided by regulation;

Fourth Paragraph - The provision of all assets and goods obtained from Public sources will be made as determined by the sole paragraph of Art. 70 in the Brazilian Constitution.

33rd Art. - The Association shall be dissolved only in cases expressly provided by law, or by decision of the General Assembly, specially convened for this purpose, and by the expressed resolution of a two-third (2/3) majority of its present members, being its assets intended for another legal entity under the Law 9.790 / 99, preferably one with the same social objective, in which case, the receiver appointed by the General Assembly to exercise his/her functions until the complete extinction of the ABPR.

34th Art. - Should the Association obtain and subsequently lose the Qualification established by Law n. 9.790 / 99, its available net assets acquired with public funds during the period that the Qualification took shall be accounted for and transferred to another legal entity that is qualified under the same law, preferably one with the same social object.

35th Art. - Council Board Members and even associated members are not subsidiarily liable, and do not personally respond with their own assets for the ABPR obligations or commitments.

36th Art. - The member who is excluded or withdraws him or herself of the association shall not be entitled to any refund or reimbursement of any contributions or donations that has been made to the entity.

37th Art. - In case of Omissions, the provisions of the current legislation shall apply, or the case will be exposed before the General Assembly.

38th Art. - This Constitution and Bylaws shall enter into force on the date of its approval and registration with the competent office, and can only be amended by vote, composed of a two-third (2/3) presence by the Members of the General Assembly, especially convened for this purpose, and it shall not deliberate, on first call, without the absolute majority of its members.

39th Art. – The ABPR has a Portal whose purpose is to spread and disseminate the Reincarnationist Psychotherapy and the Therapeutic Regression. The maintenance and expenses with the Portal shall be paid with the year tuitions done by effective and provisional members, instructors’ monthly contributions and with spontaneous donations.

40th Art. – Direction position accumulation with Department functions shall be allowed.

41st Art. – Should the Association be dissolved, its assets, if any, shall be reverted to a society or institution that would replace it or, in case of the inexistence of a successor, to an institution that has an equal purpose, in terms of Art. 61 of the Civil Code.

Sole Paragraph – If there is no asset, in case of dissolution, it shall consist of the specific Minute.

42nd Art. – This Association, in Assembly, shall adopt additional complementary norms, in the form of (Academic or Internal) Amendments, as well as to reform this Constitution and Bylaws and the adopted Amendments.

43rd Art. – The omitted cases in this Constitution and Bylaws shall be object of a decision in a General Assembly, and the Board shall decide on emergency matters, as a collegiate body, “ad referendum” of the General Assembly.

Sole Paragraph – Should a reform on decision-making by the Board take place, under the “caput” of this article, there shall be no retroactive reflect.