For Lorena Molter
CFC Communications
The Federal Accounting Council (CFC) presented at a public hearing the Revision of the Brazilian Accounting Standard (NBC) 27 – changes to NBC TA 700 and NBC TA 260 (R2). The document will be able to receive suggestions and comments until December 3, 2024. Interested parties can check the content through the portal Participa + Brasil.
According to the document, the changes aim to align regulations with international auditing standards and “result from the document Narrow-Field Amendments to ISA 700 (Revised) and ISA 260 (Revised) as a Result of Revisions to the IESBA Code Requiring a Firm to Make Public Disclosures When a Firm Has Implemented Independence Requirements for Public Interest Entities (PIEs)“.
Revision NBC 27 amends paragraphs 28, 50, A36 and Appendix NBC TA 700 – Forming the Opinion and Issuance of the Independent Auditor’s Report on the Financial Statements and includes paragraphs A35A.
In relation to NBC TA 260 (R2) – Communication with those Responsible for Governance, the document amends item A29 and includes item 16A.
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Reproduction of this material is permitted as long as the source is acknowledged.
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