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{"id":10998,"date":"2016-11-11T00:00:00","date_gmt":"2016-11-11T02:00:00","guid":{"rendered":"http:\/\/www.blbbrasil.com.br\/blog\/irregularidades\/"},"modified":"2018-04-16T13:44:58","modified_gmt":"2018-04-16T16:44:58","slug":"irregularidades","status":"publish","type":"post","link":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/irregularidades\/","title":{"rendered":"Irregularidades ter\u00e3o de ser reportadas por contadores a partir de 2017"},"content":{"rendered":"

A partir de julho de 2017, o Brasil deve adotar uma nova norma internacional que obriga contadores das empresas e auditores independentes a comunicar irregularidades como desvios de leis e regulamentos \u00e0s autoridades competentes. A afirma\u00e7\u00e3o foi feita pelo presidente do Instituto dos Auditores Independentes do Brasil (Ibracon), Id\u00e9sio Coelho, ao jornal Valor Econ\u00f4mico<\/a>.<\/p>\n

Irregularidades<\/strong><\/h2>\n

Pr\u00e1ticas de corrup\u00e7\u00e3o, lavagem de dinheiro e determina\u00e7\u00e3o deliberada de n\u00e3o pagar impostos poder\u00e3o ser reportados sem incorrer em quebra de sigilo profissional.<\/p>\n

A norma, conhecida pelo nome de \u201cNoclar\u201d (n\u00e3o conformidade com leis e regula\u00e7\u00f5es, na sigla em ingl\u00eas), est\u00e1 atualmente em fase de tradu\u00e7\u00e3o. Segundo o presidente do Ibracon, h\u00e1 alguns detalhes que ainda precisam ser definidos para \u00a0sua efetiva\u00e7\u00e3o. Um deles \u00e9 saber qual ser\u00e1 a autoridade competente a qual o profissional dever\u00e1 se reportar, j\u00e1 que a regra \u00e9 internacional e n\u00e3o detalha isso.<\/p>\n

Tamb\u00e9m falta definir, por exemplo, se a den\u00fancia ser\u00e1 an\u00f4nima ou n\u00e3o. E qual dever\u00e1 ser o procedimento do contador ou auditor caso a \u00a0empresa n\u00e3o tome provid\u00eancias a respeito dos desvios.<\/p>\n

No dia 18 de novembro, o Ibracon realizar\u00e1 uma sess\u00e3o aberta ao p\u00fablico para discutir o tema. A discuss\u00e3o ser\u00e1 feita por um especialista do Conselho de Normas \u00c9ticas Internacionais para os Profissionais da Contabilidade (IESBA, International Ethics Standards Board for Accountants<\/em>).<\/p>\n","protected":false},"excerpt":{"rendered":"

Pr\u00e1ticas de corrup\u00e7\u00e3o, lavagem de dinheiro e determina\u00e7\u00e3o deliberada de n\u00e3o pagar impostos poder\u00e3o ser reportados sem incorrer em quebra de sigilo profissional.<\/p>\n","protected":false},"author":3,"featured_media":10999,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[716,40,37],"tags":[3,12],"class_list":["post-10998","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditoria","category-contabilidade","category-noticias","tag-contabilidade","tag-contador"],"yoast_head":"\nIrregularidades ter\u00e3o de ser 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