{"id":5479,"date":"2017-11-03T09:35:30","date_gmt":"2017-11-03T12:35:30","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?p=5479"},"modified":"2017-11-03T09:35:30","modified_gmt":"2017-11-03T12:35:30","slug":"auditoria-independente-cvm-altera-regras","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2017\/11\/03\/auditoria-independente-cvm-altera-regras\/","title":{"rendered":"Auditoria Independente: CVM altera regras"},"content":{"rendered":"<p>A CVM editou Instru\u00e7\u00e3o que promove, dentre outras, modifica\u00e7\u00f5es e novos requisitos do cadastro de auditores independentes.<\/p>\n<p>A <a href=\"http:\/\/www.cvm.gov.br\/legislacao\/instrucoes\/inst591.html\" target=\"_blank\" rel=\"noopener\">Instru\u00e7\u00e3o CVM n\u00ba 591\/2017<\/a>, altera a <a href=\"http:\/\/www.cvm.gov.br\/legislacao\/instrucoes\/inst308.html\" target=\"_blank\" rel=\"noopener\">Instru\u00e7\u00e3o CVM n\u00ba 308\/1999<\/a>, que disp\u00f5e sobre registro e exerc\u00edcio da atividade de auditoria independente no \u00e2mbito do mercado de valores mobili\u00e1rios e define deveres e responsabilidades dos administradores das entidades auditadas no relacionamento com os auditores independentes.<\/p>\n<p>Dentre as altera\u00e7\u00f5es promovidas, destacam-se:<\/p>\n<ul>\n<li>Manuten\u00e7\u00e3o de pol\u00edtica de educa\u00e7\u00e3o continuada por parte do profissional desde a aprova\u00e7\u00e3o no Exame de Qualifica\u00e7\u00e3o T\u00e9cnica \u2013 espec\u00edfico CVM at\u00e9 seu registro na Autarquia.<\/li>\n<li>Atua\u00e7\u00e3o exclusiva em uma \u00fanica sociedade de auditoria (seja s\u00f3cio ou respons\u00e1vel t\u00e9cnico).<\/li>\n<li>Necessidade de formaliza\u00e7\u00e3o de pol\u00edtica de educa\u00e7\u00e3o continuada para os componentes das equipes de auditoria sejam eles respons\u00e1veis t\u00e9cnicos, diretores, gerentes, supervisores ou quaisquer outros integrantes, com fun\u00e7\u00e3o de ger\u00eancia, envolvidos nos trabalhos de auditoria.<\/li>\n<\/ul>\n<p>Fonte: <a href=\"http:\/\/www.cvm.gov.br\/noticias\/arquivos\/2017\/20171026-1.html\" target=\"_blank\" rel=\"noopener\">CVM:\u00a0Editada norma alteradora da Instru\u00e7\u00e3o CVM 308<\/a><\/p>\n<hr \/>\n<p>Veja ainda mat\u00e9ria nosite do CFC com um comparativo da reda\u00e7\u00e3o anterior e da atual:\u00a0<a href=\"http:\/\/cfc.org.br\/noticias\/cvm-edita-instrucao-que-altera-regras-do-exercicio-de-auditoria-independente\/\" target=\"_blank\" rel=\"noopener\">CVM edita Instru\u00e7\u00e3o que altera regras do exerc\u00edcio de auditoria independente<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A CVM editou Instru\u00e7\u00e3o que promove, dentre outras, modifica\u00e7\u00f5es e novos requisitos do cadastro de<\/p>\n","protected":false},"author":1,"featured_media":4828,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,60],"tags":[],"class_list":["post-5479","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditoria-independente","category-cvm"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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