{"id":2078,"date":"2010-03-06T09:01:00","date_gmt":"2010-03-06T09:01:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/03\/06\/cfc-aprova-novas-regras-para-pericia-contabil\/"},"modified":"2010-03-06T09:01:00","modified_gmt":"2010-03-06T09:01:00","slug":"cfc-aprova-novas-regras-para-pericia-contabil","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/03\/06\/cfc-aprova-novas-regras-para-pericia-contabil\/","title":{"rendered":"CFC aprova novas regras para per\u00edcia cont\u00e1bil"},"content":{"rendered":"<div align=\"justify\"><span style=\";font-family:Arial;font-size:85%;\"  >O<span style=\"color: rgb(0, 0, 0);\"> Conselho Federal de Contabilidade (CFC) editou a Resolu\u00e7\u00e3o n\u00ba 1.243\/09 aprovando uma norma que estabelece novas regras e procedimentos t\u00e9cnico-cient\u00edficos para per\u00edcia cont\u00e1bil.<\/p>\n<p>As regras ter\u00e3o que ser seguidas pelos peritos na elabora\u00e7\u00e3o de per\u00edcias cont\u00e1beis judiciais, extrajudiciais e arbitrais. <\/span><\/span><\/div>\n<p><span style=\";font-family:Arial;font-size:85%;\"  ><\/p>\n<div align=\"justify\"><span style=\"color: rgb(0, 0, 0);\">A per\u00edcia cont\u00e1bil visa a fornecer elementos de prova para subsidiar a solu\u00e7\u00e3o de um lit\u00edgio ou constata\u00e7\u00e3o de um fato de modo justo por meio da apresenta\u00e7\u00e3o do laudo pericial cont\u00e1bil e do parecer pericial cont\u00e1bil.<\/p>\n<p>Os documentos devem ser elaborados em conformidade com as normas jur\u00eddicas e profissionais, e de acordo com legisla\u00e7\u00e3o espec\u00edfica.<\/p>\n<p>A per\u00edcia cont\u00e1bil deve ser entregue com a Declara\u00e7\u00e3o de Habilita\u00e7\u00e3o Profissional (DHP) anexa, como forma de comprovar o registro no Conselho Regional de Contabilidade (CRC) e o enquadramento na categoria de contador \u2013 o exerc\u00edcio da per\u00edcia cont\u00e1bil \u00e9 prerrogativa exclusiva do profissional graduado em Ci\u00eancias Cont\u00e1beis e registrado em CRC.<\/p>\n<p>Al\u00e9m de defini\u00e7\u00f5es sobre per\u00edcia cont\u00e1bil judicial, extrajudicial e arbitral, a resolu\u00e7\u00e3o destaca a per\u00edcia em \u00e2mbito estatal, executada sob controle de \u00f3rg\u00e3o de estado e que pode ser do tipo administrativo de Comiss\u00f5es Parlamentares de Inqu\u00e9rito, criminal e do Minist\u00e9rio P\u00fablico.<\/p>\n<p>O texto aborda, ainda, os procedimentos de per\u00edcia cont\u00e1bil que fundamentam as conclus\u00f5es do laudo da per\u00edcia cont\u00e1bil ou do parecer pericial cont\u00e1bil.<\/p>\n<p>De acordo com a natureza e a complexidade da mat\u00e9ria, os procedimentos podem abranger exame, vistoria ou dilig\u00eancia, indaga\u00e7\u00e3o, investiga\u00e7\u00e3o, arbitramento, mensura\u00e7\u00e3o, avalia\u00e7\u00e3o e certifica\u00e7\u00e3o. <\/span><\/div>\n<div align=\"justify\"><span style=\"color: rgb(0, 0, 0);\">Ap\u00f3s a realiza\u00e7\u00e3o das dilig\u00eancias, o perito-contador e o perito-contador assistente apresentar\u00e3o, respectivamente, o laudo pericial cont\u00e1bil e o parecer pericial cont\u00e1bil, obedecendo aos prazos de cada um. <\/span><\/div>\n<div align=\"justify\"><span style=\"color: rgb(0, 0, 0);\">Dentre os procedimentos para a realiza\u00e7\u00e3o de uma per\u00edcia cont\u00e1bil, a norma destaca o planejamento, que deve incluir os objetivos, desenvolvimento, riscos e custos, equipe t\u00e9cnica, cronograma e conclus\u00e3o. <\/span><\/div>\n<div align=\"justify\"><span style=\"color: rgb(0, 0, 0);\">A norma tamb\u00e9m traz modelos do Termo de Dilig\u00eancia, que deve ser utilizado pelo perito para solicitar documentos, objetos, dados e quaisquer informa\u00e7\u00f5es necess\u00e1rias para a elabora\u00e7\u00e3o do laudo ou do parecer pericial cont\u00e1bil.<\/p>\n<p>A resolu\u00e7\u00e3o est\u00e1 dispon\u00edvel no Portal do CRC SP (http:\/\/www.crcsp.org.br) e no site do CFC (<\/span><a href=\"http:\/\/www.cfc.org.br\/\"><span style=\"color: rgb(0, 0, 0);font-family:Arial;font-size:85%;\"  >http:\/\/www.cfc.org.br<\/span><\/a><span style=\"color: rgb(0, 0, 0);font-family:Arial;font-size:85%;\"  >).<\/span><\/div>\n<div align=\"justify\"><span style=\"color: rgb(0, 0, 0);font-family:Arial;font-size:85%;\"  ><\/span> <\/div>\n<div align=\"justify\"><span style=\";font-family:Arial;font-size:85%;\"  ><span style=\"color: rgb(0, 0, 0);\"><strong>Fonte<\/strong>: TI Inside<\/span><\/span><\/div>\n<p><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Conselho Federal de Contabilidade (CFC) editou a Resolu\u00e7\u00e3o n\u00ba 1.243\/09 aprovando uma norma que<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[150,167],"tags":[],"class_list":["post-2078","post","type-post","status-publish","format-standard","hentry","category-normas-contabeis","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 aprova novas regras para per\u00edcia cont\u00e1bil - 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\/2010\/03\/06\/cfc-aprova-novas-regras-para-pericia-contabil\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CFC aprova 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