{"id":5676,"date":"2017-12-18T05:00:05","date_gmt":"2017-12-18T08:00:05","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?p=5676"},"modified":"2017-12-18T05:00:05","modified_gmt":"2017-12-18T08:00:05","slug":"cfc-publica-norma-que-possibilita-substituicao-da-escrituracao-contabil-digital","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2017\/12\/18\/cfc-publica-norma-que-possibilita-substituicao-da-escrituracao-contabil-digital\/","title":{"rendered":"CFC publica norma que possibilita substitui\u00e7\u00e3o da Escritura\u00e7\u00e3o Cont\u00e1bil Digital"},"content":{"rendered":"<p style=\"text-align: justify;\">Foi publicada, no Di\u00e1rio Oficial da Uni\u00e3o (DOU) desta quarta-feira (08\/12), se\u00e7\u00e3o 1, p\u00e1gs. 189 e 190, a Norma Brasileira de Contabilidade, CTSC 03 \u2013 \u00a0que aprova os procedimentos para elabora\u00e7\u00e3o do Relat\u00f3rio sobre a Aplica\u00e7\u00e3o de Procedimentos Previamente Acordados referentes ao Termo de Verifica\u00e7\u00e3o para Fins de Substitui\u00e7\u00e3o da Escritura\u00e7\u00e3o Cont\u00e1bil Digital (ECD).<\/p>\n<p style=\"text-align: justify;\">O Termo de Verifica\u00e7\u00e3o \u2013 \u00a0a que se refere a norma \u2013 \u00a0\u00a0\u00e9 o documento que a entidade deve emitir quando houver a necessidade de substitui\u00e7\u00e3o da Escritura\u00e7\u00e3o Cont\u00e1bil Digital (ECD). O Sped, que \u00e9 o instrumento de unifica as atividades de recep\u00e7\u00e3o, valida\u00e7\u00e3o, armazenamento e autentica\u00e7\u00e3o de livros e documentos que integram a escritura\u00e7\u00e3o cont\u00e1bil e fiscal dos empres\u00e1rios e das pessoas jur\u00eddicas, inclusive imunes ou isentas, mediante fluxo \u00fanico, computadorizado e de informa\u00e7\u00f5es, foi institu\u00eddo pelo Decreto n\u00ba 6.022\/2007, com altera\u00e7\u00f5es pelo Decreto n\u00ba 7.979\/2013.<\/p>\n<p style=\"text-align: justify;\">O CTSC 03 faz refer\u00eancia ao CTG 2001 \u2013 que define as formalidades da escritura\u00e7\u00e3o cont\u00e1bil em forma digital para fins de atendimento ao Sped. De acordo com a norma, nos termos do item 15 do CTG 2001, somente pode ser substitu\u00edda, depois de autenticada pelo SPED, a escritura\u00e7\u00e3o cont\u00e1bil em forma digital que contenha erros que n\u00e3o possam ser corrigidos por meio de retifica\u00e7\u00e3o de lan\u00e7amento cont\u00e1bil extempor\u00e2neo, conforme previsto nos itens 31 a 36 da ITG 2000 \u2013 Escritura\u00e7\u00e3o Cont\u00e1bil.<\/p>\n<p style=\"text-align: justify;\">Os ajustes mais comuns que levam \u00e0 substitui\u00e7\u00e3o da ECD, no alcance do CTG 2001, s\u00e3o os decorrentes de:\u00a0 ajustes no formato eletr\u00f4nico das informa\u00e7\u00f5es cont\u00e1beis, sem altera\u00e7\u00f5es dos saldos previamente publicados; problemas na interface das informa\u00e7\u00f5es; e abertura de subcontas exigidas pela Lei n.\u00ba 12.973\/2014, desde que n\u00e3o altere o saldo total da conta.<\/p>\n<p style=\"text-align: justify;\">O relat\u00f3rio se refere ao procedimento de substitui\u00e7\u00e3o da ECD e n\u00e3o abrange outros documentos a serem entregues no \u00e2mbito do SPED, tal como a Escritura\u00e7\u00e3o Cont\u00e1bil Fiscal (ECF).<\/p>\n<p style=\"text-align: justify;\">De acordo com o CTSC 03, o auditor independente deve elaborar o Relat\u00f3rio sobre a Aplica\u00e7\u00e3o de Procedimentos Previamente Acordados referentes ao Termo de Verifica\u00e7\u00e3o para Fins de Substitui\u00e7\u00e3o da Escritura\u00e7\u00e3o Cont\u00e1bil Digital (ECD) \u00a0para poder assinar o Termo de Verifica\u00e7\u00e3o.<\/p>\n<p style=\"text-align: justify;\">Esse relat\u00f3rio \u00e9 para uso exclusivo da entidade, n\u00e3o podendo ser publicado, nem disponibilizado no site da entidade, a fim de evitar que terceiros que n\u00e3o assumiram a responsabilidade pela elabora\u00e7\u00e3o ou que n\u00e3o tenham concordado com os procedimentos tenham acesso aos resultados desse trabalho.<\/p>\n<p style=\"text-align: justify;\">Para ler o conte\u00fado da <strong>CTSC 03<\/strong>\u00a0<a href=\"http:\/\/www2.cfc.org.br\/sisweb\/sre\/detalhes_sre.aspx?Codigo=2017\/CTSC03&amp;arquivo=CTSC03.doc\" target=\"_blank\" rel=\"noopener noreferrer\">clique aqui<\/a>\u00ad.<\/p>\n<p>Fonte: <a href=\"http:\/\/cfc.org.br\/noticias\/cfc-publica-norma-que-possibilita-substituicao-da-escrituracao-contabil-digital\/\" target=\"_blank\" rel=\"noopener noreferrer\">Portal CFC<\/a> &#8211;\u00a0Por Fabr\u00edcio Santos &#8211; Comunica\u00e7\u00e3o CFC<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Foi publicada, no Di\u00e1rio Oficial da Uni\u00e3o (DOU) desta quarta-feira (08\/12), se\u00e7\u00e3o 1, p\u00e1gs. 189<\/p>\n","protected":false},"author":1,"featured_media":3392,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,34,74,88,132,142,150],"tags":[],"class_list":["post-5676","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditoria-independente","category-cfc","category-sped-contabil","category-escrituracao-contabil","category-lei-das-sa","category-mercado-de-capitais","category-normas-contabeis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CFC publica norma que possibilita substitui\u00e7\u00e3o da Escritura\u00e7\u00e3o Cont\u00e1bil Digital - 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\" 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