{"id":11840,"date":"2023-12-26T09:00:04","date_gmt":"2023-12-26T09:00:04","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=11840"},"modified":"2023-12-26T12:00:13","modified_gmt":"2023-12-26T12:00:13","slug":"cfc-publica-nova-norma-de-educacao-profissional-continuada-pepc","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2023\/12\/26\/cfc-publica-nova-norma-de-educacao-profissional-continuada-pepc\/","title":{"rendered":"CFC publica nova Norma de Educa\u00e7\u00e3o Profissional Continuada &#8211; PEPC"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabela de conte\u00fado\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/alcantara.pro.br\/portal\/2023\/12\/26\/cfc-publica-nova-norma-de-educacao-profissional-continuada-pepc\/#Novidades\" >Novidades<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/alcantara.pro.br\/portal\/2023\/12\/26\/cfc-publica-nova-norma-de-educacao-profissional-continuada-pepc\/#Conheca_os_principais_pontos\" >Conhe\u00e7a os principais pontos<\/a><\/li><\/ul><\/nav><\/div>\n\n<p style=\"text-align: justify;\">O Conselho Federal de Contabilidade (CFC) anunciou, por meio de publica\u00e7\u00e3o no Di\u00e1rio Oficial da Uni\u00e3o (DOU), a aprova\u00e7\u00e3o da NBC PG 12 (R4), que trata da Educa\u00e7\u00e3o Profissional Continuada (EPC) para os profissionais da contabilidade. A norma, aprovada em plen\u00e1rio no \u00faltimo dia 7 de dezembro, tem como base as disposi\u00e7\u00f5es legais e regimentais, com fundamento na al\u00ednea &#8220;f&#8221; do art. 6\u00ba do <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/Decreto-Lei\/Del9295.htm\" target=\"_blank\" rel=\"noopener\">Decreto-Lei n\u00ba 9.295\/1946<\/a>, alterado pela <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2010\/Lei\/L12249.htm#art76\" target=\"_blank\" rel=\"noopener\">Lei n\u00ba 12.249\/2010<\/a>.<\/p>\n<p style=\"text-align: justify;\">A NBC PG 12 (R4) estabelece diretrizes e regulamenta o <span class=\"sigijh_hlt\"><strong><span class=\"sigijh_hlt\">Programa de Educa\u00e7\u00e3o Profissional Continuada, conhecido como PEP<\/span>C,<\/strong><\/span>\u00a0institu\u00eddo pela Lei n.\u00ba 12.249\/2010. O Programa tem como principal objetivo desenvolver e manter a compet\u00eancia profissional necess\u00e1ria para garantir a presta\u00e7\u00e3o de servi\u00e7os de alta qualidade pelos profissionais da contabilidade, fortalecendo a confian\u00e7a p\u00fablica na profiss\u00e3o.<\/p>\n<p style=\"text-align: justify;\">A atualiza\u00e7\u00e3o da norma buscou a simplifica\u00e7\u00e3o do texto, adaptando-o aos padr\u00f5es internacionais do AICPA (<em>American Institute of Certified Public Accountants<\/em>); a redu\u00e7\u00e3o da burocracia; adequa\u00e7\u00e3o aos dispositivos ao Sistema Web e melhoria do ambiente de controle.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Novidades\"><\/span><strong>Novidades<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Profissionais facultativos: a revis\u00e3o da norma promoveu o incentivo aos respons\u00e1veis t\u00e9cnicos da\u00a0<strong>administra\u00e7\u00e3o p\u00fablica<\/strong>, professores, coordenadores, fun\u00e7\u00f5es de ger\u00eancia\/chefia e todos os demais profissionais da contabilidade com registro ativo em CRC ao cumprimento volunt\u00e1rio do PEPC.<\/p>\n<p>Outra novidade nesta nova reda\u00e7\u00e3o \u00e9 a exclus\u00e3o da limita\u00e7\u00e3o anual de pontua\u00e7\u00e3o para as atividades de doc\u00eancia e produ\u00e7\u00e3o intelectual, antes limitada em 20 pontos anuais.<\/p>\n<p>Al\u00e9m disso, as diretrizes destinadas aos Conselhos Regionais de Contabilidade (CRCs) e \u00e0s Capacitadoras foram eliminadas da norma e referenciadas na Resolu\u00e7\u00e3o 1.715\/2023, o que garantir\u00e1 um melhor entendimento por parte dos profissionais da contabilidade.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Conheca_os_principais_pontos\"><\/span><strong>Conhe\u00e7a os principais pontos<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<blockquote><p><strong>Profissionais Obrigados<\/strong>: a normativa estabelece que a Educa\u00e7\u00e3o Profissional Continuada \u00e9 obrigat\u00f3ria para profissionais como auditores independentes, peritos cont\u00e1beis, respons\u00e1veis t\u00e9cnicos e outros, conforme especificado na norma.<\/p>\n<p><strong>Pontua\u00e7\u00e3o e Categorias:<\/strong>\u00a0os profissionais sujeitos \u00e0 norma devem cumprir no m\u00ednimo 40 pontos de EPC por ano-calend\u00e1rio, com a pontua\u00e7\u00e3o m\u00ednima de 12 pontos em Aquisi\u00e7\u00e3o de Conhecimento. A pontua\u00e7\u00e3o \u00e9 atribu\u00edda com base em atividades como cursos, eventos, doc\u00eancia, produ\u00e7\u00e3o intelectual, entre outras.<\/p>\n<p><strong>Atividades de EPC:\u00a0<\/strong>a norma define as atividades consideradas como Educa\u00e7\u00e3o Profissional Continuada, incluindo temas relacionados \u00e0 produtividade, conhecimento t\u00e9cnico, qualidade do servi\u00e7o, desenvolvimento de pessoas e trabalho em equipe, e desenvolvimento de neg\u00f3cios.<\/p>\n<p><strong>Justificativas e Recursos:\u00a0<\/strong>profissionais que n\u00e3o cumprirem a norma podem apresentar justificativas, sujeitas \u00e0 an\u00e1lise e recurso, conforme procedimentos estabelecidos pela normativa.<\/p>\n<p><strong>Penalidades:<\/strong>\u00a0o descumprimento da norma implica em penalidades, como a baixa do Cadastro Nacional de Auditores Independentes (CNAI) e no Cadastro Nacional de Peritos Cont\u00e1beis (CNPC), com a possibilidade de restabelecimento por meio de Exame de Qualifica\u00e7\u00e3o T\u00e9cnica (EQT), e abertura de processo \u00e9tico disciplinar.<\/p>\n<p><strong>Vig\u00eancia:<\/strong>\u00a0a NBC PG 12 (R4) entra em vigor na data de sua publica\u00e7\u00e3o, com aplica\u00e7\u00e3o a partir de 1\u00ba de janeiro de 2024, revogando normas anteriores.<\/p><\/blockquote>\n<p>A Comiss\u00e3o de Educa\u00e7\u00e3o Profissional Continuada do CFC\/CRCs ser\u00e1 respons\u00e1vel por avaliar exce\u00e7\u00f5es \u00e0 norma, submetendo-as \u00e0 aprecia\u00e7\u00e3o da C\u00e2mara de Desenvolvimento Profissional do CFC\/CRCs e aprova\u00e7\u00e3o em plen\u00e1rio do CFC\/CRCs.<\/p>\n<p>\ud83d\udc49 A norma completa est\u00e1 dispon\u00edvel no <a href=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2023\/12\/NBC-PG-12-R4-PEPC.pdf\" target=\"_blank\" rel=\"noopener\">Di\u00e1rio Oficial da Uni\u00e3o<\/a> e no site oficial do Conselho Federal de Contabilidade.<\/p>\n<p><a href=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2023\/12\/NBC-PG-12-R4-PEPC.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-3666 alignleft\" src=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2016\/01\/pdf-download-1.jpg\" alt=\"\" width=\"212\" height=\"43\" srcset=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2016\/01\/pdf-download-1.jpg 499w, https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2016\/01\/pdf-download-1-300x61.jpg 300w\" sizes=\"auto, (max-width: 212px) 100vw, 212px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<p><strong>Fonte<\/strong>: <a href=\"https:\/\/cfc.org.br\/noticias\/cfc-publica-no-dou-nova-norma-de-educacao-profissional-continuada-aprovada-em-reuniao-plenaria-de-7-de-dezembro\/\" target=\"_blank\" rel=\"noopener\">Portal CFC<\/a> | <em>Por Sheylla Alves &#8211; <\/em><em>Comunica\u00e7\u00e3o CFC<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Conselho Federal de Contabilidade (CFC) anunciou, por meio de publica\u00e7\u00e3o no Di\u00e1rio Oficial da<\/p>\n","protected":false},"author":1,"featured_media":11447,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[34,150,158,167],"tags":[],"class_list":["post-11840","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cfc","category-normas-contabeis","category-pericia-contabil","category-profissao-contabil"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CFC publica nova Norma de Educa\u00e7\u00e3o Profissional Continuada - PEPC - Prof. Alexandre Alcantara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alcantara.pro.br\/portal\/2023\/12\/26\/cfc-publica-nova-norma-de-educacao-profissional-continuada-pepc\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CFC publica nova Norma de Educa\u00e7\u00e3o Profissional Continuada - PEPC - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"O Conselho Federal de Contabilidade (CFC) anunciou, por meio de publica\u00e7\u00e3o no Di\u00e1rio Oficial da\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2023\/12\/26\/cfc-publica-nova-norma-de-educacao-profissional-continuada-pepc\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2023-12-26T09:00:04+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-26T12:00:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2023\/11\/banner-normas-contabeis.png\" \/>\n\t<meta property=\"og:image:width\" content=\"777\" \/>\n\t<meta property=\"og:image:height\" content=\"265\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2023\\\/12\\\/26\\\/cfc-publica-nova-norma-de-educacao-profissional-continuada-pepc\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2023\\\/12\\\/26\\\/cfc-publica-nova-norma-de-educacao-profissional-continuada-pepc\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"CFC publica nova Norma de Educa\u00e7\u00e3o Profissional Continuada &#8211; 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