A document amending NBC TA 700 and NBC TA 260 (R2) is under public hearing

by time news

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.

To access the full ⁢text, Click‍ here.

Reproduction of this material⁢ is permitted as long as the source ⁤is acknowledged.

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