🚨 Código de Ética do Contador: TODA a NBC PG 01 para o Exame do CFC

NBC PG 01 – Professional Code of Ethics for Accountants ✅ | 87% DISCOUNT ON ALL OUR COURSES: https://cfcacademy.com.br/cfc-academy... 🧑‍💻 | FREE ACCOUNTING SYSTEM @Makrosystem https://links.cfcacademy.com.br/makro ---------- Description ---------------- NBC PG 01 is the Professional Code of Ethics for Accountants and one of the most frequently tested topics in the CFC (Brazilian Federal Accounting Council) Proficiency Exam and in public accounting competitions. This summary organizes the entire standard — objective, duties, prohibitions, publicity, penalties, and general provisions — in straightforward language for you to study and review quickly. What is NBC PG 01? NBC PG 01 is the standard that establishes the conduct of accountants in the exercise of their profession and in matters related to the class. It was approved on February 7, 2019, and has been in effect since June 1, 2019. It is based on item "f" of article 6 of Decree-Law 9.295/1946, amended by Law 12.249/2010. Important point: the standard also applies to accounting technicians in the exercise of their prerogatives. Objective of the standard The objective is to establish the ethical conduct of accountants in the profession and before the class. This conduct must follow NBC PG 01 itself, other Brazilian Accounting Standards, and current legislation. Duties of the accountant Item 4 lists 18 duties. The main ones are: To practice the profession with zeal, diligence, honesty, and technical competence, safeguarding the public interest. To refuse work for which they are not qualified. Maintain professional confidentiality, except in cases provided for by law or at the request of a competent authority, including the Councils. Apply safeguards and avoid conflicts of interest, preserving professional independence. Comply with the CFC's Continuing Professional Education Program. Notify the CRC of any change of address (including email) and comply with inspections, providing working papers. Inform your registration number, name, and category after signing documents, contracts, and advertisements. Prohibitions for accountants Item 5 lists 23 prohibitions. Among the most frequently tested are: Signing accounting documents prepared by third parties, outside of their guidance, supervision, or review. Facilitating the practice of the profession by unqualified or ineligible individuals. Operating accounting services without proper registration with the CRC. Contributing to fraud or acts contrary to the law. Misappropriating assets and property entrusted to their care. Abusively withholding books and documents to force payment. Deceiving the good faith of a client, employer, or third party with false information. Practicing the profession negligently, incompetently, or recklessly. What the accountant can do Item 6 outlines the permissible actions. The accountant can: Publish signed technical or scientific work under their responsibility. Transfer the contract to another professional, in writing and with the client's consent. Transfer part of the execution, maintaining technical responsibility. Indicate titles, specializations, and services—and the list of clients when authorized by them. Value and advertising of services The value of services must be fixed in writing in the proposal, considering complexity, time, costs, and location. Once the proposal is accepted, a written contract must be signed. Accounting advertising must be informative, moderate, and discreet—the commercialization of the profession is prohibited. It is also prohibited to make disproportionate statements, derogatory comparisons with colleagues, or actions that deceive the good faith of third parties. Duties to Colleagues and the Profession Relationships with colleagues should be based on respect, appreciation, solidarity, and harmony. Solidarity, however, does not justify complicity with error or acts that violate technical, ethical, or legal standards. Accountants cannot appropriate the work or solutions of colleagues, nor use their position in a professional association for personal gain. Penalties Violation of the norm is an ethical infraction and, depending on the severity, generates one of these penalties: Private warning Private censure Public censure ---------- CHAPTERS ---------- 00:00 Introduction 00:01 NBC PG 01 - 02:03 WHAT IS COVERED IN THE PROFICIENCY EXAM REGARDING NBC PG 01 03:10 OBJECTIVE OF THE METER CODE OF ETHICS NBC PG 01 03:54 DOES THE METER CODE OF ETHICS APPLY TO ACCOUNTING TECHNICIANS? 06:18 Accountant's Duties NBC PG 01 14:49 Verdicts to the Accountant of NBC PG 01 22:09 Permissibilities to the Accountant of NBC PG 01 24:11 Value and Publicity of Accounting Services in NBC PG 01 28:00 Accountant's Duties in Relation to the Class NBC PG 01 32:45 Penalties of NBC PG 01 35:10 Mitigating and Aggravating Circumstances of Penalties Instagram:   / cfcacademybr   Twitter:   / cfcacademybr   Bl...