Sam Fouad is Americas emerging markets leader at Ernst & Young LLP (EY). He also holds senior responsibilities for Ernst & Young’s South America Sub-Area, which is lead from São Paulo.  In these capacities, Mr. Fouad works in a senior leadership capacity with clients and EY member firms throughout South America and the world in regards to markets, industries, accounts and services.  Previously he was global managing partner – people, from 2008 to 2011 as well as a member of the Ernst & Young global executive and global leadership team.  Additionally, Mr. Fouad was global vice chair – tax services from 2003 to 2008, leading overall strategy and operations of EY tax services. Prior to that, he held various tax leadership and client service roles, including director of Latin American tax & legal services based in Buenos Aires and São Paulo, and international tax services leader in New York and Philadelphia.