Jornal
do
CFC
3º Encontro Luso-Brasileiro
de Contabilidade
Brasília-DF – ano 15, n.o 114
Setembro / Outubro de 2012
Distribuição gratuita
Págs. 6 a 7
III Seminário Internacional de
Contabilidade Pública
Exame de Suficiência
Pág. 5
Confira os detalhes sobre o
Exame de Suficiência
Pág. 3
Para o uso dos correios (Sr. Carteiro, assinale o motivo)
Mudou-se
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Desconhecido
Endereço insuficiente
Ausente
____________
Informações escritas pelo porteiro reintegrado ao Serviços Postal em _____/_____/______
Responsável
Instituto Americano de
Contadores Públicos
Certificados
Visto
Conselho Federal de Contabilidade - SAS, Quadra 05 Bloco J - Edifício CFC - CEP 70070-920 - Brasília - DF
CFC, FBC e AICPA discutem
Exame CPA
Palavra do Presidente
Juarez Domingues Carneiro
Plenário do CFC
Presidente
Presidente Juarez Domingues Carneiro
Vice-presidentes
Contador Antonio Miguel Fernandes
Contador Enory Luiz Spinelli
Contador Luiz Henrique de Souza
Contador Sérgio Prado de Mello
Contadora Lucilene Florêncio Viana
Contadora Maria Clara Cavalcante Bugarim
Contadora Verônica Cunha de Souto Maior
Conselheiros Efetivos
Contador Antonio Miguel Fernandes
Contador Enory Luiz Spinelli
Contador João Altair Caetano dos Santos
Contador José Eustáquio Geovanini
Contador José Wagner Rabelo Mesquita
Contador Luiz Carlos de Souza
Contador Luiz Henrique de Souza
Contador Paulo Vieira Pinto
Contador Pedro Jorge de Abreu Braga
Contador Sérgio Prado de Mello
Contadora Gardênia Maria Braga de Carvalho
Contadora Luci Melita Vaz
Contadora Lucilene Florêncio Viana
Contadora Maria Clara Cavalcante Bugarim
Contadora Regina Célia Nascimento Vilanova
Contadora Silvia Mara Leite Cavalcante
Contadora Verônica Cunha de Souto Maior
Técnica em Contabilidade Juliana Aparecida Soares Martins
Técnico em Contabilidade Bernardo Rodrigues de Souza
Técnico em Contabilidade Edvaldo Paulo de Araújo
Técnico em Contabilidade José Augusto Costa Sobrinho
Técnico em Contabilidade José Carlos Fernandes
Técnico em Contabilidade José Cleber da Silva Fontineles
Técnico em Contabilidade Miguel Ângelo Martins Lara
Técnico em Contabilidade Paulo Viana Nunes
Técnico em Contabilidade Vivaldo Barbosa Araújo Filho
Conselheiros Suplentes
Contador Alcyr Moreira Fernandes
Contador Edson Franco de Moraes
Contador Flávio Azevedo Pinto
Contador Francisco Fernandes de Oliveira
Contador Jadson Gonçalves Ricarte
Contador João de Oliveira E Silva
Contador João Eloi Olenike
Contador Joaquim de Alencar Bezerra Filho
Contador José Carlos Oliveira De Carvalho
Contador José Nilton Junckes
Contador Julio Ramon Marchiore Teixeira
Contador Luiz Antonio Balaminut
Contador Paulo Cesar Gonçalves de Almeida
Contador Rivoldo Costa Sarmento
Contadora Ana Tércia Lopes Rodrigues
Contadora Maiza de Barros Bumlai
Contadora Maria do Rosário de Oliveira
Técnico em Contabilidade Auridan José de Lima
Técnica em Contabilidade Maria das Graças Santana
Técnico em Contabilidade Antonio Roberto de Souza
Técnico em Contabilidade Cláudio de Holanda Castro
Técnico em Contabilidade Jucimei Geraldo da Costa
Técnico em Contabilidade Osvaldo Rodrigues da Cruz
Técnico em Contabilidade Paulo Luiz Pacheco
Técnico em Contabilidade Pedro Miranda
Técnico em Contabilidade Severino Vicente da Silva
CONSELHO FEDERAL DE CONTABILIDADE
SAS - QUADRA 5 - BLOCO J - Ed. CFC
CEP 70070-920 - BRASÍLIA-DF
TEL: (61) 3314-9600 - FAX: (61) 3322-2033
www.cfc.org.br - [email protected]
Expediente
Diretora Executiva
Elys Tevania de Carvalho
Jornal do CFC
Ano 15 - N° 114 - setembro/outubro 2012
Edição/Jornalista responsável: Fabrício Santos – DF 2887JP
Redação: Fabrício Santos e Maristela Girotto
Projeto gráfico: Igor Outeiral e Marcus Hermeto
Diagramação: Laerte S. Martins
Revisão: Maria do Carmo Nóbrega
Colaboração: Telma Martes
TEL: (61) 3314-9513
[email protected]
Tiragem: 65.000 exemplares
Permitida a reprodução de qualquer matéria, desde que citada a fonte.
ƉƌŽŐƌĂŵĂĂǀĂŶĕĂĚŽĚĞĐĞƌƟĮĐĂĕĆŽĞŵ/&Z^ƉĞůĂƐĞŶƟĚĂĚĞƐĞŶǀŽůǀŝĚĂƐ;&͕&Ğ/WͿ͘
hŵĚŽƐŐƌĂŶĚĞƐƉƌŽũĞƚŽƐƌĞĂůŝnjĂĚŽƐƉĞůŽ&͕
ĞŵƉĂƌĐĞƌŝĂĐŽŵĂ&͕ďƌĂĐŝĐŽŶĞWƌŽĮƐ͕ĨŽŝĂ
ƌĞĂůŝnjĂĕĆŽĚŽWƌŽŐƌĂŵĂŝƌĞĕĆŽĚŽKƌĕĂŵĞŶƚŽ
ŶĂƉůŝĐĂĕĆŽĚĞZĞĐƵƌƐŽƐ;ŽĂƌͿ͘K^ĞŵŝŶĄƌŝŽ͕
ƋƵĞƚĞŵĐŽŵŽŽďũĞƟǀŽƉƌŽĚƵnjŝƌĞĚŝƐƐĞŵŝŶĂƌĐŽŶŚĞĐŝŵĞŶƚŽƐǀŽůƚĂĚŽƐăƐŽƌŐĂŶŝnjĂĕƁĞƐĚŽƚĞƌĐĞŝƌŽƐĞƚŽƌ͕ĨŽŝƌĞĂůŝnjĂĚŽĞŵϮϳĞƐƚĂĚŽƐĞŶŽŝƐƚƌŝƚŽ
&ĞĚĞƌĂůǀĞŵĨĂnjĞŶĚŽŚŝƐƚſƌŝĂŶŽƋƵĞƐĞƌĞĨĞƌĞĂŽ
ƚƌĂďĂůŚŽĚĞǀŽůƵŶƚĂƌŝĂĚŽĚĂĐůĂƐƐĞ͘
͕ƉĂƌĂĮŶĂůŝnjĂƌ͕ĐŽŶĐůĂŵŽƚŽĚŽƐŽƐƉƌŽĮƐƐŝŽŶĂŝƐĚĂŽŶƚĂďŝůŝĚĂĚĞƉĂƌĂĞĨĞƚƵĂƌĞŵŽƌĞĐĂĚĂƐƚƌĂŵĞŶƚŽ͘ĂƚƵĂůŝnjĂĕĆŽ͕ĨĞŝƚĂĞdžĐůƵƐŝǀĂŵĞŶƚĞƉĞůĂŝŶƚĞƌŶĞƚ͕ĠĚĞŐƌĂŶĚĞŝŵƉŽƌƚąŶĐŝĂ
ƉĂƌĂƋƵĞƚŽĚŽƐŽƐƉƌŽĮƐƐŝŽŶĂŝƐƉŽƐƐĂŵĂĐŽŵƉĂŶŚĂƌŽƐƚƌĂďĂůŚŽƐƌĞĂůŝnjĂĚŽƐƉĞůŽƐŽŶƐĞůŚŽƐ
ZĞŐŝŽŶĂŝƐĞŵƉƌŽůĚĂĐůĂƐƐĞĐŽŶƚĄďŝů͘
ĂƌŽƐWƌŽĮƐƐŝŽŶĂŝƐĚĂŽŶƚĂďŝůŝĚĂĚĞ͕
ƐƚĂĞĚŝĕĆŽĚŽ:ŽƌŶĂů&͕ĚŽƐŵĞƐĞƐĚĞƐĞƚĞŵďƌŽͬŽƵƚƵďƌŽ͕ƚƌĂnjĐŽŵŽŵĂƚĠƌŝĂƐĞƐƉĞĐŝĂŝƐ
ĚŽŝƐŐƌĂŶĚĞƐĞǀĞŶƚŽƐƌĞĂůŝnjĂĚŽƐƉĂƌĂĂĐůĂƐƐĞ͘
KƉƌŝŵĞŝƌŽ͕ƌĞĂůŝnjĂĚŽĞŵ^ĆŽ>ƵşƐ͕ůĞǀŽƵăƐƚĞƌƌĂƐŵĂƌĂŶŚĞŶƐĞƐĂƚĞƌĐĞŝƌĂĞĚŝĕĆŽĚŽŶĐŽŶƚƌŽ
>ƵƐŽͲƌĂƐŝůĞŝƌŽĚĞŽŶƚĂďŝůŝĚĂĚĞ͘:ĄŽƐĞŐƵŶĚŽ͕
ŽĐŽƌƌŝĚŽĞŵĞůŽ,ŽƌŝnjŽŶƚĞ͕ƌĞƵŶŝƵĐŽŶƚĂĚŽƌĞƐ
ĚĂĄƌĞĂƉƷďůŝĐĂŶŽ///^ĞŵŝŶĄƌŝŽ/ŶƚĞƌŶĂĐŝŽŶĂů
ĚĞŽŶƚĂďŝůŝĚĂĚĞWƷďůŝĐĂĞϰǑ&ſƌƵŵEĂĐŝŽŶĂů
ĚĞ'ĞƐƚĆŽĞŽŶƚĂďŝůŝĚĂĚĞWƷďůŝĐĂƐ͘^ĞŵĚƷǀŝĚĂ͕ĞǀĞŶƚŽƐƋƵĞĞŶĂůƚĞĐĞŵ͕ĂŝŶĚĂŵĂŝƐ͕ĂŶŽƐƐĂƉƌŽĮƐƐĆŽ͘
KƵƚƌŽŐƌĂŶĚĞĚĞƐƚĂƋƵĞƌĞĨĞƌĞͲƐĞăƌĞƵŶŝĆŽ
ĚŽ&͕&Ğ/WʹƌĞƐƵůƚĂĚŽĚĞƵŵDĞŵŽƌĂŶĚŽĚĞŶƚĞŶĚŝŵĞŶƚŽʹƋƵĞǀŝƐĂăĂƉůŝĐĂďŝůŝĚĂĚĞĚŽdžĂŵĞWŶŽƌĂƐŝů͘KĚŽĐƵŵĞŶƚŽ
ƉƌĞǀġ͕ĂŝŶĚĂ͕ĂƌĞĂůŝnjĂĕĆŽĚĞƵŵƚƌĞŝŶĂŵĞŶƚŽ
ŽŶůŝŶĞĞŵ/&Z^ĞĂŽĚĞƐĞŶǀŽůǀŝŵĞŶƚŽĚĞƵŵ
ŽĂůĞŝƚƵƌĂ͊
Nesta edição
&͕&Ğ/W
ƌĞĂůŝnjĂŵƌĞƵŶŝĆŽ
3
WƌĞƐŝĚĞŶƚĞƐĚŽ&ĞĚĂ&
ƌĞĐĞďĞŵŚŽŵĞŶĂŐĞŵ
ƵĚŝġŶĐŝĂƉƷďůŝĐĂĚĂ/d'ϭϬϬϬ
ϰ
y//WƌŽůĂƟŶŽ
ϭϰ
,ŽŵĞŶĂŐĞŵĂŽ
ƉƌŽĨ͘:ŽƐĠ&ƌĂŶĐŝƐĐŽ
ϰ
'ƌƵƉŽK&ƌĞĂůŝnjĂƌĞƵŶŝƁĞƐ
ϭϰ
5
ŽŶŐƌĞƐƐŽĚĞ/ŶĨŽƌŵĂĕĆŽ
ĚĞƵƐƚŽƐŶŽ^ĞƚŽƌWƷďůŝĐŽ
ϭϱ
ϮǑdžĂŵĞĚĞ^ƵĮĐŝġŶĐŝĂĚĞϮϬϭϮ
dƌĞŝŶĂŵĞŶƚŽĚĞ
ŽŶƚĂďŝůŝĚĂĚĞWƷďůŝĐĂ
5
WĂůĞƐƚƌĂŶĂhE/&KZͬ
ϭϱ
ϯǑŶĐŽŶƚƌŽ>ƵƐŽͲƌĂƐŝůĞŝƌŽ
ĚĞŽŶƚĂďŝůŝĚĂĚĞ
ϲĞϳ
/yŶĐŽŶƚƌŽEĂĐŝŽŶĂůĚĂ
DƵůŚĞƌŽŶƚĂďŝůŝƐƚĂ
ϭϲ
ϴ͕ϵ
ĞϭϬ
ƌƌĂƚĂͲWĂŝŶĞů͗EŽƌŵĂƐ
/ŶƚĞƌŶĂĐŝŽŶĂŝƐĚĞƵĚŝƚŽƌŝĂ
ϭϲ
///^ĞŵŝŶĄƌŝŽ/ŶƚĞƌŶĂĐŝŽŶĂů
ĚĞŽŶƚĂďŝůŝĚĂĚĞWƷďůŝĐĂ
&ƉĂƌƟĐŝƉĂĚŽZĞZ
ϭϭ
^ĞŵŝŶĄƌŝŽƐKZ
ϭϭ
ĂŵƉĂŶŚĂŶĂĐŝŽŶĂů
ĚĞƌĞĐĂĚĂƐƚƌĂŵĞŶƚŽ
ϭϮ
dƌĞŝŶĂŵĞŶƚŽƐƐŽďƌĞ^WZ
ϭϮ
WƌŝŵĞŝƌŽƉƌŽĐĞƐƐŽĞůĞƚƌƀŶŝĐŽ
ũƵůŐĂĚŽŶŽ&
ϭϯ
Conselho Federal
de Contabilidade
ϭϯ
@cfc_brasília
@juarez_carneiro
Jornal do CFC – SETEMBRO/OUTUBRO 2012
Contabilidade Internacional
3
CFC, FBC e AICPA realizam reunião
em Brasília
Foto: Robson Cesco
ŽŵŽŽďũĞƟǀŽĚĞĚŝƐĐƵƟƌƐŽďƌĞŽƐƉƌŽũĞƚŽƐƉƌĞǀŝƐƚŽƐŶŽDĞŵŽƌĂŶĚŽĚĞŶƚĞŶĚŝŵĞŶƚŽ͕ĂƐƐŝŶĂĚŽƉĞůŽŽŶƐĞůŚŽ&ĞĚĞƌĂůĚĞ
ŽŶƚĂďŝůŝĚĂĚĞ;&Ϳ͕/ŶƐƟƚƵƚŽŵĞƌŝĐĂŶŽĚĞ
ŽŶƚĂĚŽƌĞƐWƷďůŝĐŽƐĞƌƟĮĐĂĚŽƐ;American
/ŶƐƟƚƵƚĞŽĨĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚƐͲ/WͿĞ&ƵŶĚĂĕĆŽƌĂƐŝůĞŝƌĂĚĞŽŶƚĂďŝůŝĚĂĚĞ
;&Ϳ͕ƌĞƉƌĞƐĞŶƚĂŶƚĞƐĚĂƐƚƌġƐĞŶƟĚĂĚĞƐƐĞ
ƌĞƵŶŝƌĂŵŶŽƐĚŝĂƐϭϮĞϭϯĚĞŶŽǀĞŵďƌŽ͕ŶĂ
ƐĞĚĞĚŽ&͕ĞŵƌĂƐşůŝĂ͘KƉƌĞƐŝĚĞŶƚĞĚŽ&͕
:ƵĂƌĞnjŽŵŝŶŐƵĞƐĂƌŶĞŝƌŽ͕ĞĂǀŝĐĞͲƉƌĞƐŝĚĞŶƚĞĚĞWƵďůŝĐĂĕƁĞƐĚŽ/W͕>ŝŶĚĂŽŚĞŶ͕ĂďƌŝƌĂŵĂƌĞƵŶŝĆŽ͘
KDĞŵŽƌĂŶĚŽĚĞŶƚĞŶĚŝŵĞŶƚŽĨŽŝĂƐƐŝŶĂĚŽ͕ŶŽĚŝĂϴĚĞĚĞnjĞŵďƌŽĚĞϮϬϭϭ͕ĚƵƌĂŶƚĞ
ƌĞƵŶŝĆŽWůĞŶĄƌŝĂĚŽ&͕ĞƉƌĞǀġŽĚĞƐĞŶǀŽůǀŝŵĞŶƚŽĚĞĂĕƁĞƐĂŐƌƵƉĂĚĂƐĞŵƚƌġƐƉƌŽŐƌĂŵĂƐ͕
ƋƵĞǀŝƐĂŵăĚŝǀƵůŐĂĕĆŽĚĂƌĞĂůŝnjĂĕĆŽĚŽdžĂŵĞ
ĞƌƟĮĞĚWƵďůŝĐĐĐŽƵŶƚĂŶƚWͲŶŽƌĂƐŝů͖ă
ĂƉůŝĐĂĕĆŽĚĞƵŵƉƌŽŐƌĂŵĂĚĞƚƌĞŝŶĂŵĞŶƚŽŽŶůŝŶĞ em /ŶƚĞƌŶĂƟŽŶĂů&ŝŶĂŶĐŝĂůZĞƉŽƌƟŶŐ^ƚĂŶĚĂƌĚƐ;/&Z^Ϳ͖ĞĂŽĚĞƐĞŶǀŽůǀŝŵĞŶƚŽĚĞƵŵƉƌŽŐƌĂŵĂĂǀĂŶĕĂĚŽĚĞĐĞƌƟĮĐĂĕĆŽĞŵ/&Z^ƉĞůŽ
&͕&Ğ/W͘
EĂĂďĞƌƚƵƌĂĚĂƌĞƵŶŝĆŽ͕ŽƉƌĞƐŝĚĞŶƚĞ:ƵĂƌĞnjĂƌŶĞŝƌŽĨĞnjĂůŐƵŵĂƐĐŽŶƐŝĚĞƌĂĕƁĞƐƐŽďƌĞ
ĂŝŵƉŽƌƚąŶĐŝĂĚĂƉĂƌĐĞƌŝĂĐŽŵŽ/WĞƐŽďƌĞ
ĂĂƚƵĂĕĆŽĚŽ&ĂŽůĂĚŽĚĞŽƵƚƌĂƐĞŶƟĚĂĚĞƐ
ŝŶƚĞƌŶĂĐŝŽŶĂŝƐ͘ΗƐƐĞƚƌĂďĂůŚŽĨĂnjƉĂƌƚĞĚĞƵŵĂ
ŶŽǀĂŽƌĚĞŵĚŽŵƵŶĚŽŐůŽďĂůŝnjĂĚŽ͕ŶŽƋƵĂůĂƐ
ŽƌŐĂŶŝnjĂĕƁĞƐƚġŵƐĞƚŽƌŶĂĚŽŵĂŝƐĂďĞƌƚĂƐĞƌĞĐĞƉƟǀĂƐăƐƉĂƌĐĞƌŝĂƐΗ͕ĂĮƌŵŽƵ͕ĂĐƌĞƐĐĞŶƚĂŶĚŽ
ƋƵĞĂƐĞdžƉĞƌŝġŶĐŝĂƐƋƵĞŽ&ƚġŵƟĚŽŶĞƐƐĞ
ąŵďŝƚŽĞƐƚĆŽƐĞŶĚŽďĂƐƚĂŶƚĞƉƌŽǀĞŝƚŽƐĂƐ͘
KƉƌĞƐŝĚĞŶƚĞĚĞƐƚĂĐŽƵŽƉƌŽũĞƚŽĚĞƐĞŶǀŽůǀŝĚŽ͕ĚĞƐĚĞϮϬϬϳ͕ƉĞůŽ&ĞŵĐŽŶũƵŶƚŽĐŽŵĂ
KƌĚĞŵĚŽƐdĠĐŶŝĐŽƐKĮĐŝĂŝƐĚĞŽŶƚĂƐĚĞWŽƌƚƵŐĂů;KdKͿ͕ƋƵĞƉƌĞǀġĂƚƌĂŶƐĨĞƌġŶĐŝĂĚĞĐŽŶŚĞĐŝŵĞŶƚŽŶĂĄƌĞĂĐŽŶƚĄďŝůĂŽƐĚĞŵĂŝƐƉĂşƐĞƐ
ĚĞůşŶŐƵĂƉŽƌƚƵŐƵĞƐĂ͘
:ƵĂƌĞnjĂƌŶĞŝƌŽĐŝƚŽƵƚĂŵďĠŵĂƉĂƌĐĞƌŝĂ
ĚŽ&ĐŽŵĞŶƟĚĂĚĞƐĞŵŝƐƐŽƌĂƐĚĞŶŽƌŵĂƐ
ĐŽŶƚĄďĞŝƐĚĞĚŽnjĞƉĂşƐĞƐůĂƟŶŽͲĂŵĞƌŝĐĂŶŽƐ͕
ƋƵĞƐĞƌĞƵŶŝƌĂŵƉĂƌĂĐŽŶƐƟƚƵŝƌ͕ĞŵϮϬϭϭ͕Ž
'ƌƵƉŽ>ĂƟŶŽĂŵĞƌŝĐĂŶŽĚĞŵŝƐŽƌĞƐĚĞEŽƌŵĂƐĚĞ/ŶĨŽƌŵĂĐŝſŶ&ŝŶĂŶĐŝĞƌĂ;'ůĞŶŝĨͿ͘ΗdĞŶŚŽ
ĂŚŽŶƌĂĚĞƉƌĞƐŝĚŝƌĞƐƐĞ'ƌƵƉŽ͕ƋƵĞĞƐƚĄƉƌŽŵŽǀĞŶĚŽŽĐŽŶƐĞŶƐŽĞĐŽŶƚƌŝďƵŝŶĚŽĐŽŵĂƐ
ĐŽŶƐƵůƚĂƐƉƷďůŝĐĂƐĚŽ/ŶƚĞƌŶĂƟŽŶĂůĐĐŽƵŶƟŶŐ
^ƚĂŶĚĂƌĚƐŽĂƌĚ;/ĂƐďͿĞŵŶŽŵĞĚĂŵĠƌŝĐĂ
>ĂƟŶĂΗ͕ĚŝƐƐĞ͘
Amanhda Black, Dina Lavaia, Juarez Domingues Carneiro, John Mattar e Linda Cohen.
ŝŶĚĂƐĞŐƵŶĚŽŽƉƌĞƐŝĚĞŶƚĞ͕ƚĂŶƚŽŶŽƐƉƌŽũĞƚŽƐĚĂƉĂƌĐĞƌŝĂĐŽŵĂKdKƋƵĂŶƚŽŶŽƚƌĂďĂůŚŽƌĞĂůŝnjĂĚŽƉĞůŽ'ůĞŶŝĨ͕ŽƌĂƐŝů͕ƉŽƌŵĞŝŽĚŽ
&͕ĞƐƚĄƐĞŶĚŽŽŐƌĂŶĚĞůşĚĞƌ͘ΗĞdžƉĞƌŝġŶĐŝĂ
ĚĞƚƌĂďĂůŚĂƌĐŽŵŽƌŐĂŶŝƐŵŽƐŝŶƚĞƌŶĂĐŝŽŶĂŝƐ
ƚĞŵƐŝĚŽƵŵĐĂŵŝŶŚŽƉĂƌĂƋƵĞŽ&ĐŽŶƐŝŐĂ
ĂŐƌĞŐĂƌŵĂŝƐŝŶĨŽƌŵĂĕƁĞƐăƉƌŽĮƐƐĆŽĐŽŶƚĄďŝů
ŶŽƉĂşƐΗ͕ƌĞƐƐĂůƚŽƵ͘
ǀŝĐĞͲƉƌĞƐŝĚĞŶƚĞĚĞWƵďůŝĐĂĕƁĞƐĚŽ/W͕
>ŝŶĚĂŽŚĞŶ͕ĚĞƐƚĂĐŽƵƋƵĞĂƌĞƵŶŝĆŽĚĂƐĞƋƵŝƉĞƐƋƵĞĞƐƚĆŽƚƌĂďĂůŚĂŶĚŽŶŽƐƚƌġƐƉƌŽŐƌĂŵĂƐ
ƐĞƌĄŝŵƉŽƌƚĂŶƚĞƉĂƌĂĂƚƌŽĐĂĚĞŝŶĨŽƌŵĂĕƁĞƐ
ĞŶƚƌĞŽƐŐƌƵƉŽƐ͘ΗsĂŵŽƐĐŽŶŚĞĐĞƌŽƐƚĂƚƵƐĚŽƐ
ĚŝĨĞƌĞŶƚĞƐŐƌƵƉŽƐĞĨĂůĂƌƐŽďƌĞƋƵĞƐƚƁĞƐŽƉĞƌĂĐŝŽŶĂŝƐĚĂƉĂƌĐĞƌŝĂΗ͕ĚŝƐƐĞ͘
>ŝŶĚĂŽŚĞŶŵĞŶĐŝŽŶŽƵƋƵĞŽ/WĂĐƌĞĚŝƚĂƋƵĞŽƐƉƌŽŐƌĂŵĂƐƉƌĞǀŝƐƚŽƐŶĞƐƐĂƉĂƌĐĞƌŝĂ͕
ĞŵďŽƌĂƚƌĂďĂůŚŽƐŽƐŶĞƐƚĞŝŶşĐŝŽĚĞŽƉĞƌĂĐŝŽŶĂůŝnjĂĕĆŽ͕ĚĂƌĆŽƌĞƐƵůƚĂĚŽƐŵƵŝƚŽƉŽƐŝƟǀŽƐŶŽĨƵƚƵƌŽ͕ŝŶĐůƵƐŝǀĞƉŽƌƋƵĞΗŽƌĂƐŝůĠƵŵŐƌĂŶĚĞůşĚĞƌ͕ĞĞƐƚĂƐĞƌĄƵŵĂſƟŵĂĐŚĂŶĐĞĚĞŽ/W
ĂŵƉůŝĂƌĂƐƵĂĂƚƵĂĕĆŽŶĂŵĠƌŝĐĂ>ĂƟŶĂΗ͘
Participantes
WĂƌƟĐŝƉĂƌĂŵĚĂƌĞƵŶŝĆŽŽƐƐĞŐƵŝŶƚĞƐŵĞŵďƌŽƐĚŽ/W͗ĂǀŝĐĞͲƉƌĞƐŝĚĞŶƚĞĚĞWƵďůŝĐĂĕƁĞƐ͕>ŝŶĚĂŽŚĞŶ͖ĂŐĞƌĞŶƚĞĚŽWƌŽŐƌĂŵĂ/ŶƚĞƌŶĂĐŝŽŶĂů͕ŝŶĂ>ĂǀĂŝĂ͖ŽĚŝƌĞƚŽƌĚĞWƐŝĐŽŵĞƚƌŝĂ͕:ŽŚŶDĂƩĂƌ͖ĞĂŐĞƌĞŶƚĞƚĠĐŶŝĐĂƐġŶŝŽƌ͕
ŵĂŶĚĂůĂĐŬ͘ZĞƉƌĞƐĞŶƚĂŶĚŽŽ&͕ĂůĠŵĚŽ
ƉƌĞƐŝĚĞŶƚĞ:ƵĂƌĞnjŽŵŝŶŐƵĞƐĂƌŶĞŝƌŽ͕ƉĂƌƟĐŝƉĂƌĂŵĚĂƌĞƵŶŝĆŽŽƐŵĞŵďƌŽƐĚŽƐŐƌƵƉŽƐ
ƚĠĐŶŝĐŽƐĚĞƚƌĂďĂůŚŽ͕ůLJƐdĞǀĂŶŝĂĂƌǀĂůŚŽ͕
ŶĂdĠƌĐŝĂ>ŽƉĞƐZŽĚƌŝŐƵĞƐ͕&ĄďŝŽDŽƌĂĞƐĚĂ
ŽƐƚĂ͕sĂůĚŝƌĚĞKůŝǀĞŝƌĂŵŽƌŝŵ͕ZŽŐĠƌŝŽZŽ-
ŬĞŵďĂĐŚ͕:ŽƐĠůŝĂƐ&ĞƌĞƐĚĞůŵĞŝĚĂĞ:ŽƐĠ
ŶƚŽŶŝŽĚĞ&ƌĂŶĕĂ͘
DĞŵďƌŽƐĚĂŽŵŝƐƐĆŽĚŽdžĂŵĞĚĞ^ƵĮĐŝġŶĐŝĂ͕ŽƐƉƌŽĨĞƐƐŽƌĞƐZŽďĞƌƚĂĂƌǀĂůŚŽĚĞ
ůĞŶĐĂƌĞKƐĐĂƌ>ŽƉĞƐĚĂ^ŝůǀĂĞƐƚĂǀĂŵƉƌĞƐĞŶƚĞƐƉĂƌĂĂƉƌĞƐĞŶƚĂƌĂŽƐƉĂƌĐĞŝƌŽƐĂŵĞƌŝĐĂŶŽƐŽ
džĂŵĞĂƉůŝĐĂĚŽƉĞůŽ&͕ĂƉĂƌƟƌĚĞϮϬϭϭ͕ĐŽŵŽ
ƉƌĠͲƌĞƋƵŝƐŝƚŽƉĂƌĂĂŽďƚĞŶĕĆŽĚŽƌĞŐŝƐƚƌŽƉƌŽĮƐƐŝŽŶĂů͘ůĠŵĚŝƐƐŽ͕ĞůĞƐƉĂƌƟĐŝƉĂƌĂŵ͕ĞƐƉĞĐŝĂůŵĞŶƚĞ͕ĚĂĂƉƌĞƐĞŶƚĂĕĆŽƐŽďƌĞƉƐŝĐŽŵĞƚƌŝĂ͕
ĨĞŝƚĂƉŽƌ:ŽŚŶDĂƩĂƌ͕ĚŝƌĞƚŽƌĚĂĄƌĞĂŶŽ/W͘
Nos EUA
ZĞƵŶŝĆŽĂŶƚĞƌŝŽƌ͕ƉĂƌĂƚƌĂƚĂƌĚŽƐƉƌŽũĞƚŽƐ͕
ŽĐŽƌƌĞƵŶŽƐĚŝĂƐϱ͕ϲĞϳĚĞũƵŶŚŽĚĞƐƚĞĂŶŽ͕
ĞŵƵƌŚĂŵͬĂƌŽůŝŶĂĚŽEŽƌƚĞ͕ŶŽƐƐƚĂĚŽƐ
hŶŝĚŽƐ͘EĂŽĐĂƐŝĆŽ͕ĞƐƟǀĞƌĂŵŶĂƐĞĚĞĚŽ/WŽƐƌĞƉƌĞƐĞŶƚĂŶƚĞƐĚĂƐĞƋƵŝƉĞƐĚĞƚƌĂďĂůŚŽ
ĚŽ&ĞĚĂ&͕ŶĂdĠƌĐŝĂZŽĚƌŝŐƵĞƐ͕&ĄďŝŽ
DŽƌĂĞƐĚĂŽƐƚĂ͕:ŽƐĠŶƚŽŶŝŽĚĞ&ƌĂŶĕĂĞůLJƐ
dĞǀĂŶŝĂĂƌǀĂůŚŽ͘
^ĞŐƵŶĚŽŶĂdĠƌĐŝĂ͕ŶĞƐƐĂƌĞƵŶŝĆŽĨŽƌĂŵ
ĚĞĮŶŝĚĂƐĂƐƉƌŽƉŽƐƚĂƐƉĂƌĂŽĚĞƐĞŶǀŽůǀŝŵĞŶƚŽĚĂƐĂĕƁĞƐƋƵĞĚĞǀĞƌĆŽůĞǀĂƌĂŽĐƵŵƉƌŝŵĞŶƚŽĚĂƐŵĞƚĂƐƉƌĞǀŝƐƚĂƐŶŽĐŽŶǀġŶŝŽ͘ŝŶĚĂ͕ĨŽŝ
ĂƉƌĞƐĞŶƚĂĚĂĂƐŝƚƵĂĕĆŽĚŽƌĂƐŝůƋƵĂŶƚŽĂŽƉƌŽĐĞƐƐŽĚĞĐŽŶǀĞƌŐġŶĐŝĂĚĂƐŶŽƌŵĂƐĐŽŶƚĄďĞŝƐĂŽ
ƉĂĚƌĆŽ/ŶƚĞƌŶĂƟŽŶĂů&ŝŶĂŶĐŝĂůZĞƉŽƌƟŶŐ^ƚĂŶĚĂƌĚƐ;/&Z^Ϳ͘KƐƌĞƉƌĞƐĞŶƚĂŶƚĞƐďƌĂƐŝůĞŝƌŽƐƚĂŵďĠŵƟǀĞƌĂŵĂŽƉŽƌƚƵŶŝĚĂĚĞĚĞĐŽŶŚĞĐĞƌŽƐ
ƉƌŽũĞƚŽƐĚĂ/WƐŽďƌĞĞĚƵĐĂĕĆŽĐŽŶƟŶƵĂĚĂ͕
ƐŝƐƚĞŵĂĚĞĂƉůŝĐĂĕĆŽĚŽdžĂŵĞWĞŽƵƚƌŽƐƐĞƌǀŝĕŽƐƌĞĂůŝnjĂĚŽƐƉĞůŽ/ŶƐƟƚƵƚŽĂŵĞƌŝĐĂŶŽ͘
Maristela Girotto
4
Jornal do CFC – SETEMBRO/OUTUBRO 2012
Sistema CFC/CRCs
CFC aprova a ITG 1000
KWůĞŶĄƌŝŽĚŽŽŶƐĞůŚŽ&ĞĚĞƌĂůĚĞŽŶƚĂďŝůŝĚĂĚĞ;&ͿĂƉƌŽǀŽƵĂZĞƐŽůƵĕĆŽ&ŶǑ
ϭ͘ϰϭϴͬϭϮ͕ƋƵĞŝŶƐƟƚƵŝĂ/ŶƚĞƌƉƌĞƚĂĕĆŽdĠĐŶŝĐĂ'ĞƌĂů;/d'ͿϭϬϬϬͲDŽĚĞůŽŽŶƚĄďŝůƉĂƌĂ
DŝĐƌŽĞŵƉƌĞƐĂĞŵƉƌĞƐĂĚĞWĞƋƵĞŶŽWŽƌƚĞ͘
/d'ϭϬϬϬǀŝƐĂĚĞƐŽďƌŝŐĂƌĞƐƐĞĐŽŶũƵŶƚŽĚĞ
ĞŵƉƌĞƐĂƐĚĂĂĚŽĕĆŽĚĂEŽƌŵĂƌĂƐŝůĞŝƌĂĚĞ
ŽŶƚĂďŝůŝĚĂĚĞdĠĐŶŝĐĂ'ĞƌĂůͲEd'ϭϬϬϬͲ
ŽŶƚĂďŝůŝĚĂĚĞƉĂƌĂWDƐ;ĞƋƵŝǀĂůĞŶƚĞĂ/&Z^
ƉĂƌĂWDͿ͕ƉĞƌŵŝƟŶĚŽͲůŚĞƐĂĚŽƚĂƌƵŵŵŽĚĞůŽ
ƐŝŵƉůŝĮĐĂĚŽƉĂƌĂĂĞƐĐƌŝƚƵƌĂĕĆŽĞĞůĂďŽƌĂĕĆŽ
ĚĞĚĞŵŽŶƐƚƌĂĕƁĞƐĐŽŶƚĄďĞŝƐ͘
ǀŝĐĞͲƉƌĞƐŝĚĞŶƚĞdĠĐŶŝĐĂĚŽ&͕sĞƌƀŶŝĐĂ
^ŽƵƚŽDĂŝŽƌ͕ĞƐĐůĂƌĞĐĞƋƵĞƚŽĚĂƐĂƐEŽƌŵĂƐ
ƌĂƐŝůĞŝƌĂƐĚĞŽŶƚĂďŝůŝĚĂĚĞĞĚŝƚĂĚĂƐƉĞůŽ&
ƐĆŽĂƉůŝĐĄǀĞŝƐĂƚŽĚĂƐĂƐĞŶƟĚĂĚĞƐ͕ŝŶĚĞƉĞŶĚĞŶƚĞŵĞŶƚĞĚŽƐĞƵƉŽƌƚĞ͕ǀŽůƵŵĞĚĞŶĞŐſĐŝŽƐ
ŽƵƐĞŐŵĞŶƚŽĞĐŽŶƀŵŝĐŽ͘ůĂĞdžƉůŝĐĂƋƵĞĞŵ
ϮϬϬϵĐŽŵĂƌĞǀŽŐĂĕĆŽĚĂEdϭϵ͘ϭϯ͕ƋƵĞ
ƚƌĂƚĂǀĂĚĂĞƐĐƌŝƚƵƌĂĕĆŽĐŽŶƚĄďŝůƐŝŵƉůŝĮĐĂĚĂ
ƉĂƌĂŵŝĐƌŽĞŵƉƌĞƐĂƐĞĞŵƉƌĞƐĂƐĚĞƉĞƋƵĞŶŽ
ƉŽƌƚĞ͕ĞƐƚĞĐŽŶũƵŶƚŽĚĞĞŵƉƌĞƐĂƐƉĂƐƐĂƌĂŵĂ
ƐĞƌŶŽƌŵĂƟnjĂĚĂƐƉĞůĂEd'ϭϬϬϬͲŽŶƚĂďŝůŝĚĂĚĞƉĂƌĂWĞƋƵĞŶĂƐĞDĠĚŝĂƐŵƉƌĞƐĂƐ͕
ĂƉƌŽǀĂĚĂƉĞůĂZĞƐŽůƵĕĆŽ&ŶǑϭ͘Ϯϱϱ͕ĞĚŝƚĂĚĂŶŽŵĞƐŵŽĂŶŽ͘ŐŽƌĂ͕ĂƉĂƌƟƌĚĂĂƉƌŽǀĂĕĆŽĚĂ/d'ϭϬϬϬ͕ĮĐĂŝŶƐƟƚƵşĚŽƵŵƚƌĂƚĂŵĞŶƚŽ
ĐŽŶƚĄďŝůĚŝĨĞƌĞŶĐŝĂĚŽƉĂƌĂĂƐDŝĐƌŽĞŵƉƌĞƐĂƐ
ĞŵƉƌĞƐĂƐĚĞWĞƋƵĞŶŽWŽƌƚĞ͕ĐŽŵĂƉůŝĐĂĕĆŽ
ũĄƉĂƌĂŽĞdžĞƌĐşĐŝŽƐŽĐŝĂůĂƐĞƌĞŶĐĞƌƌĂĚŽĞŵ
ϯϭͬϭϮͬϮϬϭϮ͘
K&͕ĞŶƋƵĂŶƚŽſƌŐĆŽŶŽƌŵĂƟnjĂĚŽƌĞƌĞŐƵůĂĚŽƌĚĂŽŶƚĂďŝůŝĚĂĚĞŶŽƌĂƐŝů͕ĞŶƚĞŶĚĞ
ƋƵĞĂŝŶƐƟƚƵŝĕĆŽĚĞƵŵΗDŽĚĞůŽŽŶƚĄďŝůƉĂƌĂ
DŝĐƌŽĞŵƉƌĞƐĂĞŵƉƌĞƐĂĚĞWĞƋƵĞŶŽWŽƌƚĞΗ
ƚĞŵĐŽŵŽůĂƐƚƌŽĂŶĞĐĞƐƐŝĚĂĚĞĚĂĐŽŶĐĞƐƐĆŽ
ĚĞƚƌĂƚĂŵĞŶƚŽĚŝĨĞƌĞŶĐŝĂĚŽƉĂƌĂĞƐƐĞƐĞŐŵĞŶ-
ƚŽĚĞĞŵƉƌĞƐĂƐ͕ĐŽŶĨŽƌŵĞĚĞƚĞƌŵŝŶĂĕĆŽĐŽŶƐƟƚƵĐŝŽŶĂů͕ƐĞŵƋƵĞŝƐƐŽǀĞŶŚĂƐŝŐŶŝĮĐĂƌĂƉŽƐƐŝďŝůŝĚĂĚĞĚĞĂƵƐġŶĐŝĂĚĞĞƐĐƌŝƚƵƌĂĕĆŽĐŽŶƚĄďŝů͕ŽƵĂƐƵĂŵĂŶƵƚĞŶĕĆŽƐĞŵŽďƐĞƌǀąŶĐŝĂĂŽƐ
WƌŝŶĐşƉŝŽƐĚĞŽŶƚĂďŝůŝĚĂĚĞ͘
Construção coletiva
Η&ŝnjĞŵŽƐƋƵĞƐƚĆŽĚĞƉƌŽƉŝĐŝĂƌĂŵĂŝƐĂŵƉůĂĚŝƐĐƵƐƐĆŽĐŽŵĂĐůĂƐƐĞĐŽŶƚĄďŝůĞĚĞŵĂŝƐ
ĞŶƟĚĂĚĞƐŝŶƚĞƌĞƐƐĂĚĂƐΗ͕ĂĮƌŵĂŽWƌĞƐŝĚĞŶƚĞ
ĚŽ&͕:ƵĂƌĞnjŽŵŝŶŐƵĞƐĂƌŶĞŝƌŽ͕ƐŽďƌĞĂ
ĞůĂďŽƌĂĕĆŽĚĂ/d'ϭϬϬϬ͘
ZĞƐŽůƵĕĆŽĂƉƌŽǀĂĚĂƌĞƐƵůƚŽƵĚĞƵŵƉƌŽĐĞƐƐŽĚĞĐŽŶƐƚƌƵĕĆŽĐŽůĞƟǀĂ͘WĂƌƟĐŝƉĂƌĂŵĚĂ
ĞůĂďŽƌĂĕĆŽĚĂ/d'ϭϬϬϬŵĂŝƐĚĞƵŵĂĚĞnjĞŶĂĚĞ
ĞŶƟĚĂĚĞƐ͕ĚĞǀĄƌŝŽƐƐĞƚŽƌĞƐĚĂĞĐŽŶŽŵŝĂďƌĂƐŝůĞŝƌĂ͕ĂůĠŵĚĞſƌŐĆŽƐŐŽǀĞƌŶĂŵĞŶƚĂŝƐ͘ůĠŵ
ĚŝƐƐŽ͕ĂŵŝŶƵƚĂĚĂ/ŶƚĞƌƉƌĞƚĂĕĆŽdĠĐŶŝĐĂ'ĞƌĂů
ƉĞƌŵĂŶĞĐĞƵĞŵĂƵĚŝġŶĐŝĂƉƷďůŝĐĂ͕ĞůĞƚƌƀŶŝĐĂ
ĞƉƌĞƐĞŶĐŝĂů͕ƉŽƌĐĞƌĐĂĚĞƋƵĂƚƌŽŵĞƐĞƐ͘K&
ƌĞŐŝƐƚƌŽƵĞĂŶĂůŝƐŽƵƋƵĂƐĞƵŵĂĐĞŶƚĞŶĂĚĞƐƵŐĞƐƚƁĞƐĂŽƚĞdžƚŽĚĂ/d'ϭϬϬϬ͘
ƉſƐŽĞŶĐĞƌƌĂŵĞŶƚŽĚĂĂƵĚŝġŶĐŝĂƉƷďůŝĐĂ͕
Ž'ƌƵƉŽĚĞdƌĂďĂůŚŽĐŽŶƐƟƚƵşĚŽƉĞůŽ&ƉĂƌĂ
ĞůĂďŽƌĂƌŽƚĞdžƚŽĚĂ/d'ϭϬϬϬĂǀĂůŝŽƵĂƉĞƌƟŶġŶĐŝĂĚĂƐƐƵŐĞƐƚƁĞƐƌĞĐĞďŝĚĂƐĞƐƵďŵĞƚĞƵŽ
ƚĞdžƚŽĮŶĂůăąŵĂƌĂdĠĐŶŝĐĂĚŽ&͘EĂƌĞƵŶŝĆŽ
ƌĞĂůŝnjĂĚĂŶŽĚŝĂϰĚĞĚĞnjĞŵďƌŽ͕ĂąŵĂƌĂĂƉƌŽǀŽƵŽĐŽŶƚĞƷĚŽĚĂ/ŶƚĞƌƉƌĞƚĂĕĆŽĞ͕ƉŽƌŵĞŝŽ
ĚĂZĞƐŽůƵĕĆŽŶǑϭ͘ϰϭϴͬϭϮ͕ŽWůĞŶĄƌŝŽĚŽ&
ŚŽŵŽůŽŐŽƵĂ/d'ϭϬϬϬ͘
KƐŵĞŵďƌŽƐĚŽ'ƌƵƉŽĚĞdƌĂďĂůŚŽĚŽ&
ƌĞƐƉŽŶƐĄǀĞůƉĞůĂĞůĂďŽƌĂĕĆŽĚĂ/ŶƚĞƌƉƌĞƚĂĕĆŽ
dĠĐŶŝĐĂ͕ĞƐƵĂƐƌĞƐƉĞĐƚŝǀĂƐƌĞƉƌĞƐĞŶƚĂĕƁĞƐ͕
ƐĆŽ͗sĞƌƀŶŝĐĂ^ŽƵƚŽDĂŝŽƌ͕sŝĐĞͲƉƌĞƐŝĚĞŶƚĞ
dĠĐŶŝĐĂ͕ĐŽŶƐĞůŚĞŝƌĂZĞŐŝŶĂĠůŝĂsŝůĂŶŽǀĂ͕ƌĞƉƌĞƐĞŶƚĂŶƚĞƐĚŽ&͖Ƶůŵŝƌ/ǀąŶŝŽƌĞĚĂ͕WƌĞ-
ƐŝĚĞŶƚĞĚŽŽŶƐĞůŚŽZĞŐŝŽŶĂůĚĞŽŶƚĂďŝůŝĚĂĚĞ
ĚŽZŝŽ'ƌĂŶĚĞĚŽ^Ƶů;ZZ^Ϳ͕WĂƵůŽ^ĐŚŶŽƌƌ͕
ƌĞƉƌĞƐĞŶƚĂŶƚĞƐĚŽƐZƐ͖/ƌŝŶĞƵdŚŽŵĠ͕ƌĞƉƌĞƐĞŶƚĂŶƚĞĚĂ&ĞŶĂĐŽŶ͖ZŝĐĂƌĚŽ>ŽƉĞƐĂƌĚŽƐŽ͕
&ĄďŝŽDŽƌĂĞƐĚĂŽƐƚĂ͕ƌĞƉƌĞƐĞŶƚĂŶƚĞƐĚĂƐ
/ŶƐƟƚƵŝĕƁĞƐĚĞĚƵĐĂĕĆŽ^ƵƉĞƌŝŽƌ;/^Ϳ͖:ŽƐĠ
DĂƌŝĂŚĂƉŝŶĂůĐĂnjĂƌ͕ƌĞƉƌĞƐĞŶƚĂŶƚĞĚĂƐĞŵƉƌĞƐĂƐĚĞƐĞƌǀŝĕŽƐĐŽŶƚĄďĞŝƐ͖ĞZŽŐĠƌŝŽŽƐƚĂ
ZŽŬĞŵďĂĐŚ͕ƌĞƉƌĞƐĞŶƚĂŶƚĞĚŽƐĞŐŵĞŶƚŽĚĞ
ĂƵĚŝƚŽƌŝĂ͘ĐŽŽƌĚĞŶĂĕĆŽĚŽƐƚƌĂďĂůŚŽƐĮĐŽƵĂ
ĐĂƌŐŽĚĂsŝĐĞͲƉƌĞƐŝĚĞŶƚĞsĞƌƀŶŝĐĂ^ŽƵƚŽDĂŝŽƌ͘
ůĠŵĚŽ'ƌƵƉŽĚĞdƌĂďĂůŚŽŝŶƐƟƚƵşĚŽƉĞůŽ
&͕ĂĐŽŶƐƚƌƵĕĆŽĚĂ/d'ϭϬϬϬĐŽŶƚŽƵĐŽŵĂ
ƉĂƌƟĐŝƉĂĕĆŽĚĞƵŵ'ƌƵƉŽĚĞdƌĂďĂůŚŽŝŶƐƟƚƵşĚŽƉĞůŽDŝŶŝƐƚĠƌŝŽĚŽĞƐĞŶǀŽůǀŝŵĞŶƚŽ͕/ŶĚƷƐƚƌŝĂĞŽŵĠƌĐŝŽdžƚĞƌŝŽƌ;D/Ϳ͘ŽŵƉƁĞŵ
ĞƐƐĞ'ƌƵƉŽĚĞdƌĂďĂůŚŽ͕ĂůĠŵĚŽD/͕ŽŽŶƐĞůŚŽ&ĞĚĞƌĂůĚĞŽŶƚĂďŝůŝĚĂĚĞ͖ĂŽŶĨĞĚĞƌĂĕĆŽEĂĐŝŽŶĂůĚĂ/ŶĚƷƐƚƌŝĂ;E/Ϳ͖ĂŽŶĨĞĚĞƌĂĕĆŽEĂĐŝŽŶĂůĚŽŽŵĠƌĐŝŽĚĞĞŶƐ͕^ĞƌǀŝĕŽƐ
ĞdƵƌŝƐŵŽ;EͿ͖ĂŽŶĨĞĚĞƌĂĕĆŽEĂĐŝŽŶĂůĚĞ
ŝƌŝŐĞŶƚĞƐ>ŽũŝƐƚĂƐ;E>Ϳ͖Ž^ĞƌǀŝĕŽƌĂƐŝůĞŝƌŽĚĞƉŽŝŽăƐDŝĐƌŽĞŵƉƌĞƐĂƐĞŵƉƌĞƐĂƐĚĞ
WĞƋƵĞŶŽWŽƌƚĞ;^ĞďƌĂĞͿ͖Ă&ĞĚĞƌĂĕĆŽEĂĐŝŽŶĂůĚĂƐĞŵƉƌĞƐĂƐĚĞ^ĞƌǀŝĕŽƐŽŶƚĄďĞŝƐĞĚĂƐ
ŵƉƌĞƐĂƐĚĞƐƐĞƐƐŽƌĂŵĞŶƚŽ͕WĞƌşĐŝĂƐ͕/ŶĨŽƌŵĂĕƁĞƐĞWĞƐƋƵŝƐĂƐ;&ĞŶĂĐŽŶͿ͖ĂŽŶĨĞĚĞƌĂĕĆŽEĂĐŝŽŶĂůĚĂƐDŝĐƌŽĞŵƉƌĞƐĂƐĞŵƉƌĞƐĂƐ
ĚĞWĞƋƵĞŶŽWŽƌƚĞ;ŽŵŝĐƌŽͿ͖ĂŽŶĨĞĚĞƌĂĕĆŽ
EĂĐŝŽŶĂůĚĂDŝĐƌŽĞWĞƋƵĞŶĂŵƉƌĞƐĂ;ŽŶĂŵƉĞͿ͕ĂŽŶĨĞĚĞƌĂĕĆŽEĂĐŝŽŶĂůĚŽdƌĂŶƐƉŽƌƚĞ;EdͿ͖Ă^ĞĐƌĞƚĂƌŝĂĚĞƐƚĂĚŽĚĂDŝĐƌŽ
ĞWĞƋƵĞŶĂŵƉƌĞƐĂĞĐŽŶŽŵŝĂ^ŽůŝĚĄƌŝĂĚŽ
ŝƐƚƌŝƚŽ&ĞĚĞƌĂů;^DW^ͬ'&Ϳ͖ĞĂƐƐŽĐŝĂĕĆŽ
ŽŵĞƌĐŝĂůĚŽZŝŽĚĞ:ĂŶĞŝƌŽ͘
Por Maristela Girotto
Homenagem à memória do professor José Francisco Ribeiro Filho
hŶŝǀĞƌƐŝĚĂĚĞ&ĞĚĞƌĂůĚĞWĞƌŶĂŵďƵĐŽ
;h&WͿ͕ƉŽƌŵĞŝŽĚŽĞƉĂƌƚĂŵĞŶƚŽĚĞŝġŶĐŝĂƐŽŶƚĄďĞŝƐĞƚƵĂƌŝĂŝƐ͕ƉƌĞƐƚŽƵƵŵĂŚŽŵĞŶĂŐĞŵ͕ŶŽĚŝĂϭϵĚĞŶŽǀĞŵďƌŽ͕ăŵĞŵſƌŝĂ
ĚŽƉƌŽĨĞƐƐŽƌ:ŽƐĠ&ƌĂŶĐŝƐĐŽZŝďĞŝƌŽ&ŝůŚŽ͕ĂŽ
ĐŽůŽĐĂƌƐĞƵŶŽŵĞŶŽĂŶĮƚĞĂƚƌŽĚŽĞŶƚƌŽĚĞ
ŝġŶĐŝĂƐ^ŽĐŝĂŝƐƉůŝĐĂĚĂƐ;^Ϳ͘
WĂƌƟĐŝƉĂƌĂŵĚĂƐŽůĞŶŝĚĂĚĞŽƌĞŝƚŽƌĚĂh&W͕
ƉƌŽĨĞƐƐŽƌŶşƐŝŽƌĂƐŝůĞŝƌŽĚĞ&ƌĞŝƚĂƐŽƵƌĂĚŽ͖Ž
ƉƌĞƐŝĚĞŶƚĞĚŽ&͕:ƵĂƌĞnjŽŵŝŶŐƵĞƐĂƌŶĞŝƌŽ͖Ž
ƉƌĞƐŝĚĞŶƚĞĚĂ&͕:ŽƐĠDĂƌƚŽŶŝŽůǀĞƐŽĞůŚŽ͖Ă
ƉƌĞƐŝĚĞŶƚĞĚĂďƌĂĐŝĐŽŶ͕DĂƌŝĂůĂƌĂĂǀĂůĐĂŶƚĞ
ƵůŐĂƌŝŵ͕ĂůĠŵĚĞŽƵƚƌĂƐĂƵƚŽƌŝĚĂĚĞƐ͘
ĞĂĐŽƌĚŽĐŽŵ:ƵĂƌĞnjĂƌŶĞŝƌŽ͕Ž^ŝƐƚĞŵĂ
&ͬZƐƉĞƌĚĞƵ͕ĞŵϭϭĚĞũƵůŚŽĚĞϮϬϭϭ͕Ƶŵ
ŐƌĂŶĚĞĐŽůĂďŽƌĂĚŽƌ͘KƉƌŽĨĞƐƐŽƌ:ŽƐĠ&ƌĂŶĐŝƐĐŽ
ƚƌŽƵdžĞǀĂůŝŽƐĂƐĐŽŶƚƌŝďƵŝĕƁĞƐĂŽ&͕ĞƐƉĞĐŝĂůŵĞŶƚĞƉĂƌĂĂĄƌĞĂƉƷďůŝĐĂ͕ĂƚƵĂŶĚŽĐŽŵŽĐŽŽƌĚĞŶĂĚŽƌĚŽŽŵŝƚġ'ĞƐƚŽƌĚĂŽŶǀĞƌŐġŶĐŝĂŶŽ
ƌĂƐŝů͘͞WĞƌĚĞŵŽƐ͕ƐĞŵĚƷǀŝĚĂ͕ƵŵĚŽƐŵĂŝŽƌĞƐŶŽŵĞƐĚĂĐŽŶƚĂďŝůŝĚĂĚĞƉƷďůŝĐĂĚŽWĂşƐΗ͕
ĂĮƌŵŽƵŽƉƌĞƐŝĚĞŶƚĞ͘
O professor José Francisco foi grande colaborador do CFC
Por Telma Martes
Jornal do CFC – SETEMBRO/OUTUBRO 2012
Sistema CFC/CRCs
5
Realizado o 2º Exame de Suficiência
de 2012
Foto: Robson Cesco
ƐƉƌŽǀĂƐĚĂƐĞŐƵŶĚĂĞĚŝĕĆŽĚĞϮϬϭϮĚŽ
džĂŵĞĚĞ^ƵĮĐŝġŶĐŝĂĨŽƌĂŵƌĞĂůŝnjĂĚĂƐŶŽĚŝĂ
ϮϯĚĞƐĞƚĞŵďƌŽ͕ĞŵϭϮϯĐŝĚĂĚĞƐĚŽƌĂƐŝů͘EŽ
ƚŽƚĂů͕ŝŶƐĐƌĞǀĞƌĂŵͲƐĞƉĂƌĂŽdžĂŵĞϯϳ͘ϲϰϯĐĂŶĚŝĚĂƚŽƐ͕ƐĞŶĚŽϯϮ͘ϬϬϮƉĂƌĂĂƉƌŽǀĂĚĞĂĐŚĂƌĞů
ĞŵŝġŶĐŝĂƐŽŶƚĄďĞŝƐĞϱ͘ϲϰϭƉĂƌĂĂĚĞdĠĐŶŝĐŽĞŵŽŶƚĂďŝůŝĚĂĚĞ͘
ƉſƐŽƉĞƌşŽĚŽĚĞĂŶĄůŝƐĞĚĞƌĞĐƵƌƐŽƐ͕ŽƌĞƐƵůƚĂĚŽĚĂƐƉƌŽǀĂƐĨŽŝƉƵďůŝĐĂĚŽƉĞůŽ&ŶŽŝĄƌŝŽKĮĐŝĂůĚĂhŶŝĆŽ;KhͿ͕ŶŽĚŝĂϲĚĞŶŽǀĞŵďƌŽ͘
EŽĚŝĂϴĚĞŶŽǀĞŵďƌŽ͕Ž&ƉƵďůŝĐŽƵ͕ŶŽ
Kh͕ƵŵĂŶŽǀĂůŝƐƚĂĚĞĂƉƌŽǀĂĚŽƐŶĂƉƌŽǀĂƉĂƌĂ
dĠĐŶŝĐŽĞŵŽŶƚĂďŝůŝĚĂĚĞ͘ƐƐĂůŝƐƚĂƌĞƟĮĐŽƵĞ
ĂŶƵůŽƵĂƉƵďůŝĐĂĚĂŶŽĚŝĂϲʹĂƉĞŶĂƐĂƉƌŽǀĂ
ĚĞdĠĐŶŝĐŽ͘
KƐŐĂďĂƌŝƚŽƐƐŽĨƌĞƌĂŵĂůƚĞƌĂĕĆŽĚƵƌĂŶƚĞĂ
ĂŶĄůŝƐĞĚŽƐƌĞĐƵƌƐŽƐ͕ĐŽŵĂĂŶƵůĂĕĆŽĚĂƐƐĞŐƵŝŶƚĞƐƋƵĞƐƚƁĞƐ͗ŶƷŵĞƌŽƐϮϵĞϯϬʹƉƌŽǀĂƉĂƌĂĂĐŚĂƌĞůĞŵŝġŶĐŝĂƐŽŶƚĄďĞŝƐ͖ĞŶƷŵĞƌŽƐϯϮĞ
ϰϴʹƉƌŽǀĂƉĂƌĂdĠĐŶŝĐŽĞŵŽŶƚĂďŝůŝĚĂĚĞ͘
KƐĂƉƌŽǀĂĚŽƐŶŽdžĂŵĞƚĞƌĆŽĚŽŝƐĂŶŽƐ͕
ĂĐŽŶƚĂƌĚĂĚĂƚĂĚĂƉƵďůŝĐĂĕĆŽĚĂƌĞůĂĕĆŽĚŽƐ
ĂƉƌŽǀĂĚŽƐŶŽKh͕ƉĂƌĂƌĞƋƵĞƌĞƌĞŵ͕ŶŽZ͕
ŽƌĞŐŝƐƚƌŽƉƌŽĮƐƐŝŽŶĂůĚĞĐŽŶƚĂĚŽƌŽƵĚĞƚĠĐŶŝĐŽĞŵĐŽŶƚĂďŝůŝĚĂĚĞ͘
WĂƌĂϮϬϭϯ͕ĂĂƉůŝĐĂĕĆŽĚĂƐƉƌŽǀĂƐĚŽϭǑ
džĂŵĞĚĞ^ƵĮĐŝġŶĐŝĂĚŽĂŶŽĞƐƚĄƉƌĞǀŝƐƚĂƉĂƌĂ
As provas do 2º Exame de 2012 foram realizadas em 23 de setembro
ŽŵġƐĚĞŵĂƌĕŽ͕ĞĂƐŝŶƐĐƌŝĕƁĞƐĚĞǀĞƌĆŽƐĞƌ
ŝŶŝĐŝĂĚĂƐĚƵƌĂŶƚĞŽŵġƐĚĞũĂŶĞŝƌŽ͘
Números e índices dos Exames
EĂƉƌŝŵĞŝƌĂĞĚŝĕĆŽĚŽdžĂŵĞĚĞ^ƵĮĐŝġŶĐŝĂ͕ŝŶƐĐƌĞǀĞƌĂŵͲƐĞϭϲ͘ϲϬϴƉĞƐƐŽĂƐ͘ƐƉƌŽǀĂƐ
ĨŽƌĂŵĂƉůŝĐĂĚĂƐĞŵϭϭϲĐŝĚĂĚĞƐďƌĂƐŝůĞŝƌĂƐ͕ŶŽ
ĚŝĂϮϳĚĞŵĂƌĕŽĚĞϮϬϭϭ͘,ŽƵǀĞϯϬ͕ϴϲйĚĞ
ĂƉƌŽǀĂĚŽƐŶĂƉƌŽǀĂĚĞĂĐŚĂƌĞůĞŵŝġŶĐŝĂƐ
ŽŶƚĄďĞŝƐĞϮϰ͕ϵϯйĚĞĂƉƌŽǀĂĚŽƐŶĂĚĞdĠĐŶŝĐŽĞŵŽŶƚĂďŝůŝĚĂĚĞ͘
CFC realiza Treinamento
de Contabilidade Pública
sŝĐĞͲƉƌĞƐŝĚġŶĐŝĂĚĞŽŶƚƌŽůĞ/ŶƚĞƌŶŽĚŽ
&ƌĞĂůŝnjŽƵ͕ĚĞϮϳĂϮϵĚĞŶŽǀĞŵďƌŽ͕ŶĂƐĞĚĞ
ĚŽ&͕ĞŵƌĂƐşůŝĂ͕ŽdƌĞŝŶĂŵĞŶƚŽĚĞŽŶƚĂďŝůŝĚĂĚĞWƷďůŝĐĂƉůŝĐĂĚĂĂŽ^ŝƐƚĞŵĂ&ͬZƐ͘
EĂĂďĞƌƚƵƌĂĚŽĞǀĞŶƚŽ͕ĂǀŝĐĞͲƉƌĞƐŝĚĞŶƚĞ>ƵĐŝůĞŶĞ&ůŽƌġŶĐŝŽsŝĂŶĂĚĞƵĂƐďŽĂƐͲǀŝŶĚĂƐĂŽƐϱϬ
ƉĂƌƟĐŝƉĂŶƚĞƐ͕ŝŶĐůƵŝŶĚŽĐŽŶƚĂĚŽƌĞƐĚĞƚŽĚŽƐŽƐ
ŽŶƐĞůŚŽƐZĞŐŝŽŶĂŝƐĞĚŽ&͘
͞ƐƐĞƚƌĞŝŶĂŵĞŶƚŽǀŝƐĂĂƵdžŝůŝĂƌŶĂĞdžĞĐƵĕĆŽĚĂĐŽŶƚĂďŝůŝĚĂĚĞƉƷďůŝĐĂƉĞůŽƐŽŶƐĞůŚŽƐ
ĚĞŽŶƚĂďŝůŝĚĂĚĞ͕ĂƚĞŶĚĞŶĚŽĂŽƐĚŝƐƉŽƐŝƟǀŽƐ
ĚĂƐEŽƌŵĂƐƌĂƐŝůĞŝƌĂƐĚĞŽŶƚĂďŝůŝĚĂĚĞƉůŝĐĂĚĂƐĂŽ^ĞƚŽƌWƷďůŝĐŽ;Ed^WͿĞăƐŽƌŝĞŶ-
ƚĂĕƁĞƐĞĚŝƚĂĚĂƐƉĞůĂ^ĞĐƌĞƚĂƌŝĂĚŽdĞƐŽƵƌŽ
EĂĐŝŽŶĂů͕͟ĂĮƌŵŽƵĂǀŝĐĞͲƉƌĞƐŝĚĞŶƚĞ͘^ĞŐƵŶĚŽĞůĂ͕ĞƐƚĞĨŽŝŽƐĞdžƚŽƚƌĞŝŶĂŵĞŶƚŽĚĞŽŶƚĂďŝůŝĚĂĚĞWƷďůŝĐĂǀŽůƚĂĚŽĂŽ^ŝƐƚĞŵĂ&͖Ž
ƉƌŝŵĞŝƌŽĨŽŝƌĞĂůŝnjĂĚŽƉĞůĂsŝĐĞͲƉƌĞƐŝĚġŶĐŝĂĚĞ
ŽŶƚƌŽůĞ/ŶƚĞƌŶŽĞŵϮϬϭϬ͘
ŶƚƌĞŽƐƚĞŵĂƐĂĂďŽƌĚĂĚŽƐŶĞƐƚĞdƌĞŝŶĂŵĞŶƚŽ͕ĐŽŶƐƚĂƌĂŵ͗͞ũƵƐƚĞƉĂƌĂƉĞƌĚĂƐĞƐƟŵĂĚĂƐĚĞĐƌĠĚŝƚŽƐĂƌĞĐĞďĞƌĞƉƌŽǀŝƐĆŽĚĞ
ĐŽƚĂƉĂƌƚĞ͖͟͞ŽŶĐŝůŝĂĕĆŽĚĂĞdžĞĐƵĕĆŽĚŽŽƌĕĂŵĞŶƚŽǀĞƌƐƵƐǀĂƌŝĂĕƁĞƐƉĂƚƌŝŵŽŶŝĂŝƐĚŝŵŝŶƵƟǀĂƐ͖͟͞ďĞƌƚƵƌĂƐĚĞĐŽŶƚĂƐ͕ĞǀĞŶƚŽƐĞƌĞůĂƚſƌŝŽƐĚĞĂũƵƐƚĞƐĚĂƌĞĐĞŝƚĂ͖͟͞ŽŶĐĞŝƚŽĚĞ
EŽƐĞŐƵŶĚŽdžĂŵĞ͕ƌĞĂůŝnjĂĚŽŶŽĚŝĂϮϱĚĞ
ƐĞƚĞŵďƌŽĚŽĂŶŽƉĂƐƐĂĚŽ͕ĞŵϭϮϬĐŝĚĂĚĞƐ͕ŽŶƷŵĞƌŽƚŽƚĂůĚĞŝŶƐĐƌŝƚŽƐƐƵďŝƵƉĂƌĂϮϯ͘ϴϯϭ͕ƐĞŶĚŽ
ϭϵ͘ϲϵϬƉĂƌĂĂƉƌŽǀĂĚĞďĂĐŚĂƌĞůĞŵŝġŶĐŝĂƐŽŶƚĄďĞŝƐĞϰ͘ϭϰϭƉĂƌĂĂĚĞƚĠĐŶŝĐŽĞŵĐŽŶƚĂďŝůŝĚĂĚĞ͘KƐşŶĚŝĐĞƐĚĞĂƉƌŽǀĂĕĆŽĨŽƌĂŵĚĞ͗ϱϴ͕ϮϯйŶĂ
ƉƌŽǀĂĚĞĂĐŚĂƌĞůĞϯϳ͕ϴϯйŶĂĚĞdĠĐŶŝĐŽ͘
ŵϮϬϭϮ͕ĂƉƌŝŵĞŝƌĂƉƌŽǀĂƌĞŐŝƐƚƌŽƵϯϬ͘ϳϮϬ
ŝŶƐĐƌŝƚŽƐ͘EĞƐƐĂĞĚŝĕĆŽ͕ĐƵũĂƐƉƌŽǀĂƐĨŽƌĂŵĂƉůŝĐĂĚĂƐŶŽĚŝĂϮϱĚĞŵĂƌĕŽ͕ĞŵϭϮϭĐŝĚĂĚĞƐďƌĂƐŝůĞŝƌĂƐ͕ĨŽƌĂŵĂƉƌŽǀĂĚŽƐϰϳ͕ϭϵйĚŽƐďĂĐŚĂƌĠŝƐ
Ğϯϱ͕ϰйĚŽƐƚĠĐŶŝĐŽƐ͘
Por Maristela Girotto
Treinamento foi realizado na sede do CFC, em Brasília (DF)
͚ĞŵƉĞŶŚŽŐůŽďĂů͛ĞĚĂƚĂĚĞĞŵŝƐƐĆŽĚŽƐĞŵƉĞŶŚŽƐ͖͟͞ƌĠĚŝƚŽŶĆŽŝĚĞŶƟĮĐĂĚŽ͖͟͞/ŶǀĞŶƚĄƌŝŽ͕
ĚĞƉƌĞĐŝĂĕĆŽĞĂŵŽƌƟnjĂĕĆŽĚĞďĞŶƐĞŵϮϬϭϮ͖͟
Ğ͞KƌŝĞŶƚĂĕƁĞƐƉĂƌĂŽĞŶĐĞƌƌĂŵĞŶƚŽĚŽĞdžĞƌĐşĐŝŽ͗ƌĞŐŝƐƚƌŽĚĞĐŽŶƟŶŐġŶĐŝĂƐʹĐĂŶĐĞůĂŵĞŶƚŽ͕
ŝŶƐĐƌŝĕĆŽĞďĂŝdžĂĚĞƌĞƐƚŽƐĂƉĂŐĂƌ͘͟
Por Maristela Girotto
Jornal do CFC – SETEMBRO/OUTUBRO 2012
6
Evento
São Luís é sede do 3º Encontro
Luso-Brasileiro de Contabilidade
Mesa de Honra do Luso-Brasileiro
ĞƌĐĂĚĞϱϬϬƉĞƐƐŽĂƐƉĂƌƟĐŝƉĂƌĂŵ͕ŶŽĚŝĂ
ϮϮĚĞŽƵƚƵďƌŽ͕ĚĂ^ŽůĞŶŝĚĂĚĞĚĞďĞƌƚƵƌĂĚŽ
ϯǑŶĐŽŶƚƌŽ>ƵƐŽͲƌĂƐŝůĞŝƌŽĚĞŽŶƚĂďŝůŝĚĂĚĞ͕
ŶŽ,ŽƚĞů>ƵnjĞŝƌŽƐ͕Ğŵ^ĆŽ>ƵşƐ;DͿ͘
ŽŵŽƚĞŵĂΗŽŶƚĂďŝůŝĚĂĚĞĠŵĞŵſƌŝĂ͘
^ĆŽ>ƵşƐ͕ϰϬϬĂŶŽƐĚĞŚŝƐƚſƌŝĂΗ;ĞŵĚĞĐŽƌƌġŶĐŝĂ
ĚŽĂŶŝǀĞƌƐĄƌŝŽĚĞ^ĆŽ>ƵşƐͿ͕ŽĞŶĐŽŶƚƌŽƌĞƵŶŝƵ͕
ĂůĠŵĚĞůşĚĞƌĞƐĚŽĐĞŶĄƌŝŽĐŽŶƚĄďŝůďƌĂƐŝůĞŝƌŽ͕
ƌĞƉƌĞƐĞŶƚĂŶƚĞƐĚŽƐƉĂşƐĞƐĚĞůşŶŐƵĂƉŽƌƚƵŐƵĞƐĂ;ŶŐŽůĂ͕ĂďŽsĞƌĚĞ͕'ƵŝŶĠͲŝƐƐĂƵ͕DŽĕĂŵďŝƋƵĞ͕^ĆŽdŽŵĠĞWƌşŶĐŝƉĞͿ͘
Maria Clara Cavalcante Bugarim
Presidente da Academia Brasileira
de Ciências Contábeis
ƉƌĞƐŝĚĞŶƚĞĚĂĐĂĚĞŵŝĂ
ƌĂƐŝůĞŝƌĂĚĞŝġŶĐŝĂƐŽŶƚĄďĞŝƐ͕DĂƌŝĂůĂƌĂĂǀĂůĐĂŶƚĞƵŐĂƌŝŵ͕ƉĂƌĂďĞŶŝnjŽƵŽƐƌĞƉƌĞƐĞŶƚĂŶƚĞƐ
ĚĂƐĚƵĂƐĞŶƟĚĂĚĞƐ;&ĞKdKͿƉĞůĂŐƌĂŶĚŝŽƐŝĚĂĚĞĚŽĞǀĞŶƚŽ͘^ĞŐƵŶĚŽĞůĂ͕ΗĠŵƵŝƚŽďŽŵǀĞƌ
ŽĐŽŵƉƌŽŵĞƟŵĞŶƚŽĚŽƐƌĞƉƌĞƐĞŶƚĞƐĚŽƐƉĂşƐĞƐ
ǀŝnjŝŶŚŽƐƋƵĞĂĐƌĞĚŝƚĂŵŶĞƐƚĞƉƵũĂŶƚĞƉƌŽũĞƚŽΗ
Heraldo de Jesus Campelo
Presidente do CRCMA
Juarez Domingues Carneiro
Presidente do CFC
K ƉƌŝŵĞŝƌŽ ĚŝƐĐƵƌƐŽ ĨŽŝ
ƉƌŽĨĞƌŝĚŽƉĞůŽƉƌĞƐŝĚĞŶƚĞĚŽŽŶƐĞůŚŽZĞŐŝŽŶĂůĚĞŽŶƚĂďŝůŝĚĂĚĞĚŽDĂƌĂŶŚĆŽ͕,ĞƌĂůĚŽĚĞ
:ĞƐƵƐĂŵƉĞůŽ͘WĂƌĂŽƉƌĞƐŝĚĞŶƚĞ͕ƵŵĞǀĞŶƚŽ
ĚŽƉŽƌƚĞĚŽ>ƵƐŽͲƌĂƐŝůĞŝƌŽĐŽƌŽĂŽƚƌĂďĂůŚŽ
ƋƵĞĞƐƚĄƐĞŶĚŽƌĞĂůŝnjĂĚŽĞŵƉĂƌĐĞƌŝĂĐŽŵŽ
&͕&ĞďƌĂĐŝĐŽŶ͘Η,ĄƐĠĐƵůŽƐĞƐƚĂĐĂƉŝƚĂů
ĞĚŝĮĐŽƵƐƵĂŚŝƐƚſƌŝĂĞŵƵŝƚŽĚŽƐƐĞƵƐƚƌĂĕŽƐ
ƚĞŵĂĐƵůƚƵƌĂƉŽƌƚƵŐƵĞƐĂΗ͕ĚŝƐƐĞ͘
António Domingues
Presidente da Ordem dos Ténicos
de Contas de Portugal
KƉƌĞƐŝĚĞŶƚĞĚĂKƌĚĞŵ
ĚŽƐdĠĐŶŝĐŽƐKĨŝĐŝĂŝƐĚĞŽŶƚĂƐĚĞWŽƌƚƵŐĂů
;KdKͿ͕ŶƚſŶŝŽŽŵŝŶŐƵĞƐ͕ĚŝƐƐĞ͕ƉŽƌƐƵĂ
ǀĞnj͕ƋƵĞΗŽ>ƵƐŽͲƌĂƐŝůĞŝƌŽ͕ĂŽƌĞƵŶŝƌƌĞƉƌĞƐĞŶƚĂŶƚĞƐĚĞƉĂşƐĞƐǀŝnjŝŶŚŽƐ͕ƌĞǀĞůĂƵŵĂƉƌĞĚŝƐƉŽƐŝĕĆŽĞĐŽŶƐĐŝġŶĐŝĂƉĂƌĂĂƌŝĐĂƚƌŽĐĂĚĞ
ĐŽŶŚĞĐŝŵĞŶƚŽƐĞŶƚƌĞƐŽƐƉĂşƐĞƐΗ͘
KƉƌĞƐŝĚĞŶƚĞĚŽŽŶƐĞůŚŽ
&ĞĚĞƌĂůĚĞŽŶƚĂďŝůŝĚĂĚĞ͕:ƵĂƌĞnjŽŵŝŶŐƵĞƐĂƌŶĞŝƌŽ͕ĨĞnjƵŵĚŝƐĐƵƌƐŽĞŵƚŽŵĚĞĂŐƌĂĚĞĐŝŵĞŶƚŽ͕
ƌĞƐƐĂůƚĂŶĚŽƋƵĞΗĂƵŶŝĆŽĚĞĞƐĨŽƌĕŽƐĞŶƚƌĞĂƐĞŶƟĚĂĚĞƐƋƵĞƌĞĂůŝnjĂŵŽ>ƵƐŽƌĞĂĮƌŵĂŵŽŶŽƐƐŽ
ĐŽŵƉƌŽŵŝƐƐŽĚĞƉƌŽũĞƚĂƌĂƉƌŽĮƐƐĆŽŶŽĐŽŶƚĞdžƚŽ
ŵƵŶĚŝĂůΗ͘:ƵĂƌĞnjůĞŵďƌŽƵ͕ĂŝŶĚĂ͕ĚĂƌĞĂůŝnjĂĕĆŽĚĂ
ƉƌŝŵĞŝƌĂĞĚŝĕĆŽĚŽĞŶĐŽŶƚƌŽ͗͞ŵϮϬϭϬ͕ƋƵĂŶĚŽ
ŶŽƐƌĞƵŶŝŵŽƐĞŵ&ůŽƌŝĂŶſƉŽůŝƐ͕ƟǀĞŵŽƐĂĐĞƌƚĞnjĂ
ĚĞƋƵĞĞƐƚĞŶĐŽŶƚƌŽĂŐƌĞŐĂƌŝĂŶŽǀŽƐƉĂƌĐĞŝƌŽƐ
Ğ͕ĂŽĐŚĞŐĂƌŵŽƐŶĞƐƚĂƚĞƌĐĞŝƌĂĞĚŝĕĆŽ͕ƚĞŶŚŽĂ
ĐĞƌƚĞnjĂĚĞƋƵĞĞƐƚĂŵŽƐŶŽĐĂŵŝŶŚŽĐĞƌƚŽΗ͘EĂ
ŽƉŽƌƚƵŶŝĚĂĚĞ͕:ƵĂƌĞnjĨĂůŽƵĚŽƐƵĐĞƐƐŽĚŽϭϵǑ
ĞĚŽƐƉƌŽũĞƚŽƐĚŽ&͕ĐŽŵŽ͕ƉŽƌĞdžĞŵƉůŽ͕
ĂŝŵƉŽƌƚąŶĐŝĂĚŽdžĂŵĞĚĞ^ƵĮĐŝġŶĐŝĂĞŽƉƌŽũĞƚŽϮϬϭϯ͕ĂŶŽĚĂŽŶƚĂďŝůŝĚĂĚĞŶŽƌĂƐŝů͘ΗĐŚĞŐĂĚŽŽŵŽŵĞŶƚŽƉĂƌĂŽŵƵŶĚŽĐŽŶŚĞĐĞƌĞƐƚĞ
ŶŽǀŽƉĂƉĞůĚĂŽŶƚĂďŝůŝĚĂĚĞďƌĂƐŝůĞŝƌĂΗ͕ĮŶĂůŝnjŽƵ
ŽƉƌĞƐŝĚĞŶƚĞ͘
ŵĞƐĂĨŽŝĐŽŵƉŽƐƚĂƉĞůŽƐƉƌĞƐŝĚĞŶƚĞƐĚŽ
&͕:ƵĂƌĞnjŽŵŝŶŐƵĞƐĂƌŶĞŝƌŽ͖ĚĂKdK͕Ŷ-
ƚſŶŝŽŽŵŝŶŐƵĞƐĚĞnjĞǀĞĚŽ͖ĚŽZD͕,ĞƌĂůĚŽĚĞ:ĞƐƵƐĂŵƉĞůŽ͖ĚĂďƌĂĐŝĐŽŶ͕DĂƌŝĂůĂƌĂĂǀĂůĐĂŶƚĞƵŐĂƌŝŵ͖ĚĂ&͕:ŽƐĠDĂƌƚŽŶŝŽ
ůǀĞƐŽĞůŚŽ͖ĞĚĂĐĂĚĞŵŝĂDĂƌĂŶŚĞŶƐĞĚĞ
ŝġŶĐŝĂƐŽŶƚĄďĞŝƐ͕ƵůĄůŝĂĚĂƐEĞǀĞƐ&ĞƌƌĞŝƌĂ͖
ƉĞůŽĚĞƉƵƚĂĚŽĞƐƚĂĚƵĂů&ĄďŝŽƌĂŐĂ͖ƉĞůŽƌĞŝƚŽƌĚĂhŶŝǀĞƌƐŝĚĂĚĞĞƵŵĂ͕ƉƌŽĨĞƐƐŽƌDĂƌĐŽƐ
ĂƌƌŽƐĞ^ŝůǀĂ͖ĞƉĞůŽĐŽŶƚĂĚŽƌ:ŽƐĞ,ĞŶƌŝƋƵĞ
ƌĂŐĂ͕ƌĞƉƌĞƐĞŶƚĂŶĚŽŽƉƌĞƐŝĚĞŶƚĞĚĂ&ĞĚĞƌĂĕĆŽĚĞ/ŶĚƷƐƚƌŝĂƐĚŽDĂƌĂŶŚĆŽ͕ĚŝůƐŽŶĂůĚĞnj͘
EŽƐĞŐƵŶĚŽĚŝĂĚĞĞǀĞŶƚŽ͕ĨŽƌĂŵƉƌŽĨĞƌŝĚŽƐ͕
ƉĞůĂŵĂŶŚĆ͕ŽƐƉĂŝŶĠŝƐ͞KƌŐĂŶŝnjĂĕĆŽĚĂƉƌŽĮƐƐĆŽŶŽƐƉĂşƐĞƐĚĞůşŶŐƵĂƉŽƌƚƵŐƵĞƐĂ͟Ğ͞^ƵƐƚĞŶƚĂďŝůŝĚĂĚĞĞƌĞůĂƚſƌŝŽƐŝŶƚĞŐƌĂĚŽƐ͘͟ŽŽƌĚĞŶĂĚŽ
ƉĞůŽƉƌĞƐŝĚĞŶƚĞĚŽ&͕:ƵĂƌĞnjŽŵŝŶŐƵĞƐĂƌŶĞŝƌŽ͕ƚĞŶĚŽĐŽŵŽƉĂŝŶĞůŝƐƚĂƐŶƚſŶŝŽŽŵŝŶŐƵĞƐĚĞnjĞǀĞĚŽ;WŽƌƚƵŐĂůͿ͕ĂƌůŽƐZŽĚƌŝŐƵĞƐ
;ĂďŽsĞĚĞͿ͕:ŽƌŐĞDĂƌĐĞůŝŶŽ;DŽĕĂŵďŝƋƵĞͿ͕
DŝŐƵĞůDĂŐŶŽ;'ƵŝŶĞŝƐƐĂƵͿ͕,ĂŵŝůƚŽŶĂƌƌŽƐ
;^ĆŽdŽŵĠĞWƌşŶĐŝƉĞͿ͕Ğ:ƷůŝŽ^ĂŵƉĂŝŽ;ŶŐŽůĂͿ͕Ž
ƉƌŝŵĞŝƌŽƉĂŝŶĞůĨĞnjƵŵĂĂďŽƌĚĂŐĞŵĚĂŽŶƚĂďŝůŝĚĂĚĞŶĞƐƐĞƐƉĂşƐĞƐ͕ĚĞƐĚĞĂĐƌŝĂĕĆŽĚĂƉƌŽĮƐƐĆŽ͕
ďĞŵĐŽŵŽĂĂƚƵĂĕĆŽĚĞƐƐĞƐƉƌŽĮƐƐŝŽŶĂŝƐŶŽŵĞƌĐĂĚŽĚĞƚƌĂďĂůŚŽ͘:ĄŽƐĞŐƵŶĚŽƉĂŝŶĞů͕ĐŽŽƌĚĞŶĂĚŽ
ƉŽƌ>ƷĐŝĂ>ŝŵĂZŽĚƌŝŐƵĞƐ;WŽƌƚƵŐĂůͿ͕>ĞŽŶĞůWŽŶƚĞƐ
;WŽƌƚƵŐĂůͿĞDĂƌŝƐĂ>ƵĐŝĂŶĂ^ĐŚǁĂďĞĚĞDŽƌĂĞƐ
;ƌĂƐŝůͿƚƌŽƵdžĞƵŵĂĂďŽƌĚĂŐĞŵ͕ƐŽďƌĞĂŽŶƚĂďŝůŝĚĂĚĞĂůŝĂĚĂă^ƵƐƚĞŶƚĂďŝůŝĚĂĚĞĞĂŝŵƉŽƌƚąŶĐŝĂĚŽƐ
ƌĞůĂƚſƌŝŽƐŝŶƚĞŐƌĂĚŽƐŶĞƐƐĞƉƌŽĐĞƐƐŽ͘
EŽƉĞƌşŽĚŽĚĂƚĂƌĚĞ͕ĨŽƌĂŵƌĞĂůŝnjĂĚŽƐŽƐƉĂŝŶĠŝƐ͞/&Z^ƉĂƌĂWD^͕͟ĐŽŽƌĚĞŶĂĚŽƉĞůĂĐŽŶƐĞůŚĞŝƌĂĚŽ&͕ZĞŐŝŶĂsŝůĂŶŽǀĂ͕ƚĞŶĚŽĐŽŵŽƉĂŝŶĞůŝƐƚĂƐ
ŶĂƌŝƐƟŶĂ^ŝůǀŝĂ;WŽƌƚƵŐĂůͿĞ&ĄďŝŽDŽƌĂĞƐ;ƌĂƐŝůͿĞŽ͞ŶƐŝŶŽĚĂŽŶƚĂďŝůŝĚĂĚĞʹƉĞƌƐƉĞĐƟǀĂƐĞ
ƉĂƌĐĞƌŝĂƐŝŶƚĞƌŶĂĐŝŽŶĂŝƐ͕͟ƋƵĞĐŽŶƚŽƵĐŽŵĂƉĂƌƟĐŝƉĂĕĆŽĚĂĐŽŶƐĞůŚĞŝƌĂĚŽ&͕ŶĂdĠƌĐŝĂ͕:ĂŝŵĞ
ĚŽƐ^ĂŶƚŽƐ;WŽƌƚƵŐĂůͿ͕:ŽĂƋƵŝŵĂƌůŽƐWŝŶŚŽ;WdͿ
ĞŽĐŽŶƚĂĚŽƌ:ŽƐĠ:ŽĂƋƵŝŵŽĂƌŝŶ;&Ϳ͘KƉĂŝŶĞů
/&Z^ƉĂƌĂWDƐĂďŽƌĚŽƵĂŝŵƉŽƌƚąŶĐŝĂĞŽƐĂǀĂŶĕŽƐĚĂƐEŽƌŵĂƐ/ŶƚĞƌŶĂĐŝŽŶĂŝƐƉĂƌĂĂƐWD^͘:Ą
ŽƉĂŝŶĞůŶƐŝŶŽĚĂŽŶƚĂďŝůŝĚĂĚĞĨĞnjƵŵĂĂďŽƌĚĂŐĞŵƐŽďƌĞŽĐĞŶĄƌŝŽĂƚƵĂůĚŽĞŶƐŝŶŽďƌĂƐŝůĞŝƌŽ͘
Por Fabrício Santos
Jornal do CFC – SETEMBRO/OUTUBRO 2012
Evento
7
Foto: Robson Cesco
Foto: Robson Cesco
Painel: Organização da profissão nos países de língua portuguesa
Foto: Robson Cesco
Painel: Sustentabilidade e relatórios integrados
Público do Luso-Brasileiro
Foto: Robson Cesco
Foto: Robson Cesco
Painel: IFRS para PMES
Painel: Ensino da Contabilidade - perspectivas e parcerias internacionais
Foto: Robson Cesco
Diretoria da Academia Brasileira de Ciências Contábeis
Academia de Ciências Contábeis
ƵƌĂŶƚĞĂƐŽůĞŶŝĚĂĚĞĚĞĂďĞƌƚƵƌĂĚŽ>ƵƐŽ͕ĨŽŝĞŵƉŽƐƐĂĚĂĂĚŝƌĞƚŽƌŝĂĚĂĐĂĚĞŵŝĂƌĂƐŝůĞŝƌĂĚĞŝġŶĐŝĂƐŽŶƚĄďĞŝƐĚŽDĂƌĂŶŚĆŽ͘ĐŽŶƚĂĚŽƌĂ
ƵůĄůŝĂĚĂƐEĞǀĞƐ͕ĨŽŝĞůĞŝƚĂƉƌĞƐŝĚĞŶƚĞ͕ĞĂŽĚŝƐĐƵƌƐĂĂĮƌŵŽƵƋƵĞĂĐĂĚĞŵŝĂ͕ĐŽŵŽƐƐĞƵƐŵĞŵďƌŽƐ͕ŝƌĄĐŽŶƚƌŝďƵŝƌƉĂƌĂŽĞŶŐƌĂŶĚĞĐŝŵĞŶƚŽĚŽ
ƉĞŶƐĂŵĞŶƚŽĐŽŶƚĄďŝů͘&ŽƌĂŵĞŵƉŽƐƐĂĚŽƐ͕ĂůĠŵĚĂĐŽŶƚĂĚŽƌĂ͕ŶƚƀŶŝŽĚĂƐ'ƌĂĕĂƐůǀĞƐ&ĞƌƌĞŝƌĂ͕ǀŝĐĞͲƉƌĞƐŝĚĞŶƚĞ͖:ĂŶŝĞŝƌĞYƵĞŝƌŽŐĂĚĂŽƐĂ͕ƉƌŝŵĞŝƌŽƐĞĐƌĞƚĄƌŝŽ͖ĂůŝůĂƌĂƷũŽĚĞ^ŽƵƐĂ&ƵƌƚĂĚŽ͕ƉƌŝŵĞŝƌŽƚĞƐŽƵƌĞŝƌŽ͖ŽŵŝŶŐŽƐĠnjĂƌǀĞƌƚŽŶ^ĞƌƌĂ͕ƉƌŝŵĞŝƌŽƚĞƐŽƵƌĞŝƌŽ͖^ĠƌŐŝŽDƵƌŝůŽƌƵnjĚĞ
KůŝǀĞŝƌĂ͕ƐĞŐƵŶĚŽƚĞƐŽƵƌĞŝƌŽ͖&ƌĂŶĐŝƐĐŽ'ŝůǀĂŶ>ŝŵĂDŽƌĞŝƌĂ͖ĚŝƌĞƚŽƌĐŝĞŶơĮĐŽĞĐƵůƚƵƌĂů͘KŽŶƐĞůŚŽ&ŝƐĐĂů͕ƚĂŵďĠŵĞŵƉŽƐƐĂĚŽ͕ĠĐŽŵƉŽƐƚŽƉĞůŽƐ
ƐĞŐƵŝŶƚĞƐŵĞŵďƌŽƐĞĨĞƟǀŽƐ͗ŶƚŽŶŝŽ:ŽĂƋƵŝŵWĞƌĞŝƌĂ&ŝůŚŽ͕,ĞƌĂůĚŽĚĞ:ĞƐƵƐĂŵƉĞůŽ͕EŝůƚŽŶ>ƵŝƐ>ŝŵĂWƌĂƐĞƌĞƐ͕ĞŽŶƐĞůŚĞŝƌŽƐ^ƵƉůĞŶƚĞƐ͗DĂƌŝĂ
ĚĞEĂnjĂƌĠĚŽƐŶũŽƐĂƌƌŽƐ͕:ŽƐĠDĂƌŝĂWĂŝdžĆŽ&ŝůŚŽĞ:ƷůŝŽĠƐĂƌƵĂƌƚĞ͘
8
Jornal do CFC – SETEMBRO/OUTUBRO 2012
Evento
III Seminário Internacional de Contabilidade
Pública reúne contadores da área pública
Foto: Robson Cesco
Mesa de honra do seminário
8 de novembro
Painel: NBC TSP e IPSAS: onde
estamos? para onde vamos?
Foto: Robson Cesco
ĞƌĐĂĚĞϲϬϬƉƌŽĮƐƐŝŽŶĂŝƐĂƐƐŝƐƟƌĂŵăƐŽůĞŶŝĚĂĚĞĚĞĂďĞƌƚƵƌĂĚŽ///^ĞŵŝŶĄƌŝŽ/ŶƚĞƌŶĂĐŝŽŶĂůĚĞŽŶƚĂďŝůŝĚĂĚĞWƷďůŝĐĂĞĚŽϰǑ&ſƌƵŵ
EĂĐŝŽŶĂůĚĞ'ĞƐƚĆŽĞŽŶƚĂďŝůŝĚĂĚĞWƷďůŝĐĂƐ͕
ŽĐŽƌƌŝĚĂŶĂŶŽŝƚĞĚŽĚŝĂƐĞƚĞĚĞŶŽǀĞŵďƌŽ͕
ŶŽ,ŽƚĞůĂLJƌĞůů͕ĞŵĞůŽ,ŽƌŝnjŽŶƚĞ;D'Ϳ͘
WƌĞƐŝĚĞŶƚĞƐĚĞŽŶƐĞůŚŽƐZĞŐŝŽŶĂŝƐ͕ĐŽŶƐĞůŚĞŝƌŽƐĚŽ&ĞĚŽƐZĞŐŝŽŶĂŝƐƉĂƌƟĐŝƉĂƌĂŵ
ĚĂƐŽůĞŶŝĚĂĚĞ͘
KƉƌĞƐŝĚĞŶƚĞĚŽŽŶƐĞůŚŽZĞŐŝŽŶĂůĚĞ
ŽŶƚĂďŝůŝĚĂĚĞĚŽƐƚĂĚŽĚĞDŝŶĂƐ'ĞƌĂŝƐͲ
ZD'͕tĂůƚĞƌZŽŽƐĞůǀĞůƚŽƵƚŝŶŚŽ͕ĨĞnjŽ
ƉƌŝŵĞŝƌŽĚŝƐĐƵƌƐŽĚĂŶŽŝƚĞ͘^ĞŐƵŶĚŽtĂůƚĞƌ͕
ĂŽŶƚĂďŝůŝĚĂĚĞĚĞŵŽĚŽŐĞƌĂůĞŶĨƌĞŶƚĂŵƵŝƚĂƐĚŝĨŝĐƵůĚĂĚĞƐ͘ΗŽŵĂĐŽŶƚĂďŝůŝĚĂĚĞƉƷďůŝĐĂŶĆŽƉŽĚĞƌŝĂƐĞƌĚŝĨĞƌĞŶƚĞ͖ƚĞŵŽƐŵƵŝƚŽƐ
ĚĞƐĂĨŝŽƐĂĞŶĨƌĞŶƚĂƌ͕ĐŽŵŽ͕ƉŽƌĞdžĞŵƉůŽ͕ĂƐ
/W^^͕ĂƐ/&Z^͕ŽDĂŶƵĂůĚĂ^ĞĐƌĞƚĂƌŝĂĚŽdĞƐŽƵƌŽEĂĐŝŽŶĂů͕ŽĞƐƚƵĚŽĚĂ>ĞŝŶ͘Ǒϰ͘ϯϮϬΗ
ĚŝƐƐĞ͘ůĞĚĞƐƚĂĐŽƵĂŝŶĚĂƋƵĞ͕ĂƉĞƐĂƌĚŽƐ
ĚĞƐĂĨŝŽƐĞĚĂƐŵƵĚĂŶĕĂƐ͕ĂďƌĞͲƐĞƵŵŶŽǀŽ
ŚŽƌŝnjŽŶƚĞƉĂƌĂĂƉƌŽĨŝƐƐĆŽĞƋƵĞΗŽĐŽŶƚĂĚŽƌĚĂĄƌĞĂƉƷďůŝĐĂĞƐƚĄƌĞĂƉƌĞŶĚĞŶĚŽĂůŝĚĂ
ĐŽŵƉĂůĂǀƌĂƐƋƵĞŶĆŽĨĂnjĞŵƉĂƌƚĞĚŽƐĞƵ
ĐŽƚŝĚŝĂŶŽ͘ŽŵĂƐ/&Z^͕ƉŽƌĞdžĞŵƉůŽ͕ŚĄƵŵ
ŶŽǀŽŚŽƌŝnjŽŶƚĞĂƐĞƌƐĞŐƵŝĚŽ͘Η
ŵƐĞŐƵŝĚĂ͕ŽƉƌĞƐŝĚĞŶƚĞĚŽ&͕:ƵĂƌĞnj
ŽŵŝŶŐƵĞƐĂƌŶĞŝƌŽ͕ĨĞnjŽĚŝƐĐƵƌƐŽĚĞĞŶĐĞƌƌĂŵĞŶƚŽ͘WĂƌĂ:ƵĂƌĞnj͕ΗŽƉƌŽĮƐƐŝŽŶĂůĚĂŽŶƚĂďŝůŝĚĂĚĞĚĂĄƌĞĂƉƷďůŝĐĂƚĞŵĐŽŶƚƌŝďƵşĚŽ
ƉĂƌĂŽĞŶƌŝƋƵĞĐŝŵĞŶƚŽĞĨŽƌƚĂůĞĐŝŵĞŶƚŽĚĂ
ŶŽƐƐĂĐĂƚĞŐŽƌŝĂ͘KƌĂƐŝůĠƵŵƉĂşƐƋƵĞĐƌĞƐĐĞ͕
ĞŶƌŝƋƵĞĐĞĞƐĞĚĞƐĞŶǀŽůǀĞĐŽŵĂŽŶƚĂďŝůŝĚĂĚĞΗ͕ŐĂƌĂŶƚĞ͘KƉƌŽĐĞƐƐŽĚĞĐŽŶǀĞƌŐġŶĐŝĂ͕ƐĞŐƵŶĚŽ:ƵĂƌĞnj͕ĨŽŝĚĞĨƵŶĚĂŵĞŶƚĂůŝŵƉŽƌƚąŶĐŝĂ
ƉĂƌĂŽƐƉƌŽĮƐƐŝŽŶĂŝƐďƌĂƐŝůĞŝƌŽƐ͘WĂƌĂĞůĞ͕ΗŽ
ŵƵŶĚŽƚĞŵƵŵĂǀŝƐĆŽĚŝĨĞƌĞŶĐŝĂĚĂƋƵĂŶĚŽ
ŽĂƐƐƵŶƚŽƌĞĨĞƌĞͲƐĞăŽŶƚĂďŝůŝĚĂĚĞƌĂƐŝůĞŝƌĂ͘ƉĂƌĐĞƌŝĂĐŽŵŽƌŐĂŶŝƐŵŽƐŝŶƚĞƌŶĂĐŝŽŶĂŝƐ͕
ĐŽŵŽŽ/ĂƐďĞĂ/ĨĂĐ͕ƌĞĨŽƌĕĂŽŶŽƐƐŽŽďũĞƟǀŽ
ƋƵĞĠĞƐƚĂƌĂůŝŶŚĂĚŽĞŵďƵƐĐĂĚĞƵŵƷŶŝĐŽ
ƉĞŶƐĂŵĞŶƚŽĐŽŶƚĄďŝůΗ͘
ŽŵƉƵƐĞƌĂŵĂŵĞƐĂĚĞŚŽŶƌĂŽƐĞĐƌĞƚĄƌŝŽ
ĞdžĞĐƵƟǀŽͲĂĚũƵŶƚŽĚŽDŝŶŝƐƚĠƌŝŽĚŽWůĂŶĞũĂŵĞŶƚŽ͕KƌĕĂŵĞŶƚŽĞ'ĞƐƚĆŽ͕sĂůƚĞƌŽƌƌĞŝĂ͖Ž
ƉƌĞƐŝĚĞŶƚĞĚŽŽŶƐĞůŚŽZĞŐŝŽŶĂůĚĞŽŶƚĂďŝůŝĚĂĚĞĚĞDŝŶĂƐ'ĞƌĂŝƐ͕tĂůƚĞƌZŽŽƐĞǀĞůƚŽƵƟŶŚŽ͖Ž^ƵƉĞƌŝŶƚĞŶĚĞŶƚĞĚĂϲǐZĞŐŝĆŽ&ŝƐĐĂů
ĚĞDŝŶĂƐ'ĞƌĂŝƐ͕,ĞƌŵĂŶŽ>ĞŵŽƐĚĞǀĞůĂƌ͖
ĂǀŝĐĞͲƉƌĞƐŝĚĞŶƚĞdĠĐŶŝĐĂĚŽ&͕sĞƌƀŶŝĐĂ
ƵŶŚĂĚĞ^ŽƵƚŽDĂŝŽƌ͖ĞŽĐŽŶƚĂĚŽƌͲŐĞƌĂůĚĞ
WĞƌŶĂŵďƵĐŽ͕ĂƌůŽƐĚƵĂƌĚŽ͘
KƉƌĞƐŝĚĞŶƚĞĚŽZD'͕tĂůƚĞƌZŽŽƐĞǀĞůƚ
ŽƵƟŶŚŽ͕ĨŽŝŽĐŽŽƌĚĞŶĂĚŽƌĚŽƉƌŝŵĞŝƌŽƉĂŝŶĞů
ĚŽ///^ĞŵŝŶĄƌŝŽ/ŶƚĞƌŶĂĐŝŽŶĂůĚĞŽŶƚĂďŝůŝĚĂĚĞ
WƷďůŝĐĂĞĚŽϰǑ&ſƌƵŵEĂĐŝŽŶĂůĚĞ'ĞƐƚĆŽĞ
ŽŶƚĂďŝůŝĚĂĚĞWƷďůŝĐĂƐ͘EĂŽƉŽƌƚƵŶŝĚĂĚĞ͕ZŽŽƐĞǀĞůƚŽƵƟŶŚŽĨĞnjƵŵĂƉĞƋƵĞŶĂŚŽŵĞŶĂŐĞŵ
ƉĂƌĂĂƉƌĞƐŝĚĞŶƚĞĚŽŽŶƐĞůŚŽ&ĞĚĞƌĂůĚĞŽŶƚĂďŝůŝĚĂĚĞ;ŐĞƐƚĆŽϮϬϬϲͲϮϬϬϵͿ͕ĐŽŶƚĂĚŽƌĂDĂƌŝĂůĂƌĂĂǀĂůĐĂŶƚĞƵŐĂƌŝŵ͕ĚĞĐůĂƌĂŶĚŽƋƵĞ
ĞůĂĨŽŝĂƉƌŝŵĞŝƌĂƉƌĞƐŝĚĞŶƚĞĚŽ&ĂƉƌĞƐƟŐŝĂƌ
ŽƐĐŽŶƚĂĚŽƌĞƐƉƷďůŝĐŽƐ͘ůĂĨŽƌƚĂůĞĐĞƵŽĞůŽĚŽƐ
ƉƌŽĮƐƐŝŽŶĂŝƐĚĂĄƌĞĂƉƷďůŝĐĂĐŽŵŽ&͘
ŽĂďŽƌĚĂƌƐŽďƌĞŽƉƌŽĐĞƐƐŽĚĞĂĚŽĕĆŽ
ĚĂƐEd^W;EŽƌŵĂƐƌĂƐŝůĞŝƌĂƐĚĞŽŶƚĂďŝůŝĚĂĚĞĂƉůŝĐĂĚĂƐĂŽ^ĞƚŽƌWƷďůŝĐŽͿĞ/W^^
;EŽƌŵĂƐĚĞƵĚŝƚŽƌŝĂͿ͕ĂǀŝĐĞͲƉƌĞƐŝĚĞŶƚĞĚŽ
ŽŶƐĞůŚŽ&ĞĚĞƌĂůĚĞŽŶƚĂďŝůŝĚĂĚĞ͕sĞƌƀŶŝĐĂ
^ŽƵƚŽDĂŝŽƌ͕ĨĞnjƵŵĂƌĞƚƌŽƐƉĞĐƟǀĂĚĞƚŽĚŽŽ
ƚƌĂďĂůŚŽƋƵĞǀĞŵƐĞŶĚŽƌĞĂůŝnjĂĚŽƉĞůŽ&Ğ
ſƌŐĆŽƐƉĂƌĐĞŝƌŽƐ͘ΗsŽĐġƐƚŽĚŽƐƐĆŽƉĂƌơĐŝƉĞƐ
ĚĞƐƚĞƉƌŽĐĞƐƐŽΗ͕ĂĮƌŵŽƵsĞƌƀŶŝĐĂ͘
ĞĂĐŽƌĚŽĐŽŵĂǀŝĐĞͲƉƌĞƐŝĚĞŶƚĞĚŽ&͕ΗĂ
ŝĚĞŝĂĚĞĂƉƌĞƐĞŶƚĂƌŽƉƌŽĐĞƐƐŽĚĞŵŽĚĞƌŶŝnjĂĕĆŽ
ĚĂĐŽŶƚĂďŝůŝĚĂĚĞƉƷďůŝĐĂŽƵĂŶŽǀĂĐŽŶƚĂďŝůŝĚĂĚĞ
ƉƷďůŝĐĂďƌĂƐŝůĞŝƌĂĠŝŵƉŽƌƚĂŶƚĞƉĂƌĂƋƵĞƉŽƐƐĂŵŽƐĞŶƚĞŶĚĞƌƚŽĚŽŽƉƌŽĐĞƐƐŽĚĞƚƌĂďĂůŚŽƋƵĞ
ĞƐƚĄƐĞŶĚŽĚĞƐĞŶǀŽůǀŝĚŽΗ͘sĞƌƀŶŝĐĂĚĞƐƚĂĐŽƵƚƌġƐ
ƉŽŶƚŽƐ͗ϭͿƉĞůŽƉƌŽĐĞƐƐŽĚĞĂĚŽĕĆŽ͕ŶŽƌĂƐŝů͕ĚŽ
ƉĂƌĂĚŝŐŵĂĐŝĞŶơĮĐŽƉĂƌĂĂŽŶƚĂďŝůŝĚĂĚĞƉůŝĐĂĚĂĂŽ^ĞƚŽƌWƷďůŝĐŽ;ŽŶƚĂďŝůŝĚĂĚĞWĂƚƌŝŵŽŶŝĂůͿ͖
ϮͿƉĞůŽĚĞƐĞŶǀŽůǀŝŵĞŶƚŽĞĚŝƐƐĞŵŝŶĂĕĆŽĚŽĂƌĐĂďŽƵĕŽĐŽŶĐĞŝƚƵĂůŶĞĐĞƐƐĄƌŝŽăŵŽĚĞƌŶŝnjĂĕĆŽĚĂ
ŽŶƚĂďŝůŝĚĂĚĞWƷďůŝĐĂŶŽƌĂƐŝů͖ϯͿĞƉĞůĂŝŵƉůĞŵĞŶƚĂĕĆŽĚĂƐĂĕƁĞƐŶĞĐĞƐƐĄƌŝĂƐăĚĞĮŶŝĕĆŽĚŽ
ŵŽĚĞůŽĞĚĂĂďƌĂŶŐġŶĐŝĂĚĂĐŽŶǀĞƌŐġŶĐŝĂĚĂƐ
ŶŽƌŵĂƐůŽĐĂŝƐĂŽƉĂĚƌĆŽŝŶƚĞƌŶĂĐŝŽŶĂů͘
K^ƵďƐĞĐƌĞƚĄƌŝŽĚĞŽŶƚĂďŝůŝĚĂĚĞWƷďůŝĐĂ
ĚĂ^dE͕'ŝůǀĂŶĚĂ^ŝůǀĂĂŶƚĂƐ͕ŝŶŝĐŝŽƵĂƉĂůĞƐƚƌĂĂďŽƌĚĂŶĚŽŽƚƌĂďĂůŚŽƉĂƌĐĞŝƌŽĞŶƚƌĞŽ&
Ă^ĞĐƌĞƚĂƌŝĂĚŽdĞƐŽƵƌŽEĂĐŝŽŶĂů͘EŽ&͕ƉŽƌ
ŵĞŝŽĚŽŐƌƵƉŽĂƐƐĞƐƐŽƌ͕ŽƌĞƐƵůƚĂĚŽĚŽƐĞƐƚƵĚŽƐ͕ƐĞŐƵŶĚŽ'ŝůǀĂŶ͕ŐĞƌŽƵĂƐEd^W͘'ŝůǀĂŶ
ĨĂůŽƵ͕ĂŝŶĚĂ͕ƐŽďƌĞĂ>ĞŝŶ͘ǑϭϮ͘ϮϰϵͬϭϬ;ĂƚƌŝďƵŝĕƁĞƐĚŽ&Ϳ͖>ĞŝŶ͘Ǒϰ͘ϯϮϬͬϲϰ͖ĞĐƌĞƚŽŶ͘Ǒ
ϲ͘ϵϳϲͬϬϵ͖ƐŽďƌĞŽWůĂŶŽĚĞŽŶƚĂƐƉůŝĐĂĚŽĂŽ
^ĞƚŽƌWƷďůŝĐŽĞĚĂƐĞŵŽŶƐƚƌĂĕƁĞƐŽŶƚĄďĞŝƐ
ƉůŝĐĂĚĂƐĂŽ^ĞƚŽƌWƷďůŝĐŽĂƉĂƌƟƌĚĞϮϬϭϮ͖Ğ
ƐŽďƌĞŽƐƚĂďĞůĞĐŝŵĞŶƚŽĚŽƌŽŶŽŐƌĂŵĂƉĞůĂ
WŽƌƚĂƌŝĂ^dEŶ͘ǑϴϮϴ͕ĚĞϭϰ͘ϭϮ͘ϮϬϭϭ͕ƋƵĞĞdžŝŐĞ
ŵƵĚĂŶĕĂĚĞĂƟƚƵĚĞƐƉĂƌĂŝŵƉůĂŶƚĂƌƵŵĂŶŽǀĂ
ŐĞƐƚĆŽŶŽƐĞƚŽƌƉƷďůŝĐŽ͕ŽďũĞƟǀĂŶĚŽĂĐŽƌƌĞƚĂ
ĞǀŝĚĞŶĐŝĂĕĆŽĚŽWĂƚƌŝŵƀŶŝŽĚŽƐMƌŐĆŽƐĞŶƟĚĂĚĞƐĚĂĚŵŝŶŝƐƚƌĂĕĆŽWƷďůŝĐĂ͘
Jornal do CFC – SETEMBRO/OUTUBRO 2012
Evento
Painel: A experiência do GTCON/ PE
e o processo de convergência
Foto: Robson Cesco
Foto: Robson Cesco
ƉĂůĞƐƚƌĂ͕ĐŽŽƌĚĞŶĂĚĂƉĞůŽǀŝĐĞͲƉƌĞƐŝĚĞŶƚĞĚĞĞƐĞŶǀŽůǀŝŵĞŶƚŽWƌŽĮƐƐŝŽŶĂůĚŽ&D'͕
ůĞdžĂŶĚƌĞŽƐƐŝYƵĞŝƌŽnj͕ƌĞƐƐĂůƚŽƵĂŝŵƉŽƌƚąŶĐŝĂĚŽƚĞŵĂĂŽĚŝnjĞƌƋƵĞ͞ŽĐŽŶƚĂĚŽƌƚĞŵŝŵƉŽƌƚĂŶƚĞƉĂƉĞůĚĞƉƌŽƚĞĕĆŽĚĂƐŽĐŝĞĚĂĚĞ͘͟
WĂƌĂŽƉƌĞƐŝĚĞŶƚĞĚŽZZ^͕Ƶůŵŝƌ/ǀąŶŝŽ
ƌĞĚĂ͕ŽĐŽŶƚĂĚŽƌĚĂĄƌĞĂƉƷďůŝĐĂƉƌĞĐŝƐĂƌĞĐŽŶŚĞĐĞƌĂŝŵƉŽƌƚąŶĐŝĂĚŽƚƌĂďĂůŚŽƋƵĞĞdžĞĐƵƚĂĞĨĂnjġͲůŽĚĂŵĞůŚŽƌĨŽƌŵĂƉŽƐƐşǀĞů͘ƵƌĂŶƚĞƐƵĂĞdžƉŽƐŝĕĆŽ͕ĞůĞĨĞnjƵŵĂƌĞŇĞdžĆŽƐŽďƌĞŽ
ĐŽŶƚƌŽůĞĚĂŐĞƐƚĆŽƉƷďůŝĐĂĞĂƉƌĞƐĞŶƚŽƵƐƵĂ
ĞdžƉĞƌŝġŶĐŝĂŶĂWƌĞĨĞŝƚƵƌĂĚĞWŽƌƚŽůĞŐƌĞ͘
^ĞŐƵŶĚŽƵůŵŝƌ͕ŽĐŽŶƚĂĚŽƌƉƷďůŝĐŽĚĞǀĞ
ĐŽŶƚƌŽůĂƌĂŐĞƐƚĆŽƉƷďůŝĐĂƉĂƌĂĞǀŝƚĂƌŽĚĞƐ-
ƉĞƌĚşĐŝŽƉŽƌĚĞƐǀŝŽĚĞƌĞĐƵƌƐŽƐ͕ŵĂŶƚĞƌŽ
ĞƋƵŝůşďƌŝŽĚĂƐĐŽŶƚĂƐƉƷďůŝĐĂƐ͕ƉƌŽƉŝĐŝĂƌĂ
ƉƌĞƐƚĂĕĆŽĚĞĐŽŶƚĂƐĞĂƚƌĂŶƐƉĂƌġŶĐŝĂĚĂ
ŐĞƐƚĆŽ͕ĞǀŝƚĂƌŽĚĞƐƉĞƌĚşĐŝŽĚĞƌĞĐƵƌƐŽƐƉŽƌ
ŝŶĞĮĐŝġŶĐŝĂĚĂŐĞƐƚĆŽ͕ƉƌĞƐĞƌǀĂƌŽƉĂƚƌŝŵƀŶŝŽ
ƉƷďůŝĐŽĞŐĂƌĂŶƟƌĂĞdžĞĐƵĕĆŽĚŽƐƉƌŽŐƌĂŵĂƐ
ĚĞŐŽǀĞƌŶŽƐ͘
ŽĮŶĂůŝnjĂƌƐƵĂĂƉƌĞƐĞŶƚĂĕĆŽ͕ƵůŵŝƌƌĞĚĂ
ƌĞůĂƚŽƵĂĞdžƉĞƌŝġŶĐŝĂǀŝǀŝĚĂĞŵWŽƌƚŽůĞŐƌĞ͕ĚƵƌĂŶƚĞŽƉĞƌşŽĚŽĞŵƋƵĞĨŽŝƐĞĐƌĞƚĄƌŝŽĂĚũƵŶƚŽ
ĚĂ&ĂnjĞŶĚĂDƵŶŝĐŝƉĂů͘^ĞŐƵŶĚŽĞůĞ͕ĂƉƌĞĨĞŝƚƵƌĂ
ĞƐƚĂǀĂĐŽŵƉƌŽďůĞŵĂƐĚĞĚĠĮĐŝƚĞƐƚƌƵƚƵƌĂů͕ƋƵĞ
ƐſĨŽƌĂŵƐĂŶĂĚŽƐĐŽŵĂĂƚƵĂĕĆŽĐŽŶũƵŶƚĂĚŽƐ
ĐŽŶƚĂĚŽƌĞƐĚĂƉƌĞĨĞŝƚƵƌĂ͘ZĞůĂƚŽƵƚĂŵďĠŵĂƐ
ŵĞĚŝĚĂƐĂĚŽƚĂĚĂƐƉĂƌĂŽĞŶĨƌĞƚĂŵĞŶƚŽĚĂĐƌŝƐĞ
ĞŽƐŐĂŶŚŽƐŽďƟĚŽƐĐŽŵĂƐĂĕƁĞƐ͘
Palestra: A IPSAS - The pos and
cons or some traps to avoid
Foto: Robson Cesco
Palestra: Custos e controle social no
setor público
Palestra: A importância do contador
público no controle da gestão pública
Foto: Robson Cesco
ĐŽŽƌĚĞŶĂĚŽƌĂĚŽWĂŝŶĞů͕ŽŶƚĂĚŽƌĂ^ĂŶĚƌĂ
DĂƌŝĂĚĞĂƌǀĂůŚŽĂŵƉŽƐ͕ƌĞƐƐĂůƚŽƵƋƵĞŽƐƚĂĚŽĚĞWĞƌŶĂŵďƵĐŽĨŽŝŽƉƌŝŵĞŝƌŽĂŝŵƉůĂŶƚĂƌ
Ž'ƌƵƉŽdĠĐŶŝĐŽĚĞŽŶǀĞƌŐġŶĐŝĂ;'dKEͿ͕Ğŵ
ϮϬϭϬ͘ΗsĂŵŽƐĐŽŶŚĞĐĞƌĂĞdžƉĞƌŝġŶĐŝĂĚĞƋƵĞŵ
ũĄĞƐƚĄƚƌĂďĂůŚĂŶĚŽĐŽŵĂĐŽŶǀĞƌŐġŶĐŝĂΗĚŝƐƐĞ͘
KĐŽŶƚĂĚŽƌŐĞƌĂůĚŽƐƚĂĚŽĚĞWĞƌŶĂŵďƵĐŽ͕ĂƌůŽƐůďĞƌƚŽDŝƌĂŶĚĂ͕ƐĂůŝĞŶƚŽƵƋƵĞŽĞƐƚĂĚŽĞƐƚĄƉĂƐƐĂŶĚŽƉŽƌƵŵŵŽŵĞŶƚŽŚŝƐƚſƌŝĐŽ͕
ŽƵƐĞũĂ͕ƵŵĂƌĞǀŽůƵĕĆŽĚĞŶƚƌŽĚĂŽŶƚĂďŝůŝĚĂĚĞĚĞWĞƌŶĂŵďƵĐŽ͕ĞƉĂƌƟĐŝƉĂƌĚĞƐƐĞƉƌŽũĞƚŽ
ĠƵŵĂŚŽŶƌĂΗ͘
ŵƐĞŐƵŝĚĂ͕ŽĐŽŽƌĚĞŶĂĚŽƌĚŽ'ƌƵƉŽdĠĐŶŝĐŽĚĞŽŶǀĞƌŐġŶĐŝĂĞŵWĞƌŶĂŵďƵĐŽ͕^ƚġŶŝŽZŝŽƐ͕ĂƉƌĞƐĞŶƚŽƵĂƐƉƌŝŶĐŝƉĂŝƐĚŝĮĐƵůĚĂĚĞƐ
ĞŶĨƌĞŶƚĂĚĂƐĂŶƚĞƐĚĂŝŵƉůĂŶƚĂĕĆŽĚĂĐŽŶǀĞƌŐġŶĐŝĂ͕ĐŽŵŽĂƉŽŝŽŝŶƐƟƚƵĐŝŽŶĂů͕ƋƵĂĚƌŽŝŶƐƵĮĐŝĞŶƚĞĚĞƉĞƐƐŽĂů͕ƉƌĂnjŽƐ͕ĚĞŵĂŶĚĂĂƟǀĂ
ĚŽƐſƌŐĆŽƐĞĨĂůƚĂĚĞŝŶƚĞŐƌĂĕĆŽĚĞƐŝƐƚĞŵĂƐ͘
^ĞŐƵŶĚŽĞůĞ͕ΗŽ'dKEƉŽƐƐƵŝƉĂƌĐĞŝƌŽƐĞŵ
ǀĄƌŝĂƐĞƐĨĞƌĂƐĞ͕ƉĂƌĂƐƵĂŽƌŐĂŶŝnjĂĕĆŽ͕ĨŽƌĂŵ
ĐƌŝĂĚŽƐŐƌƵƉŽƐƚĞŵĄƟĐŽƐƚĂŵďĠŵŵƵůƟƐĞƚŽƌŝĂŝƐƉĂƌĂŽĚĞƐĞŶǀŽůǀŝŵĞŶƚŽĚĞǀĄƌŝŽƐƉƌŽũĞƚŽƐ͕ĐŽŵŽƉůĂŶĞũĂŵĞŶƚŽĚŽƐƚƌĂďĂůŚŽƐ͕ƉůĂŶŽƐĚĞĐŽŶƚĂƐ͕ƌĞĐĞŝƚĂƐ͕ŐĞƐƚĆŽƉĂƚƌŝŵŽŶŝĂů͕
ĐƵƐƚŽƐ͕ĞŶƚƌĞŽƵƚƌŽƐΗ͘ŝŶĚĂĚĞĂĐŽƌĚŽĐŽŵ
^ƚġŶŝŽZŝŽƐ͕ŽƐƉƌŝŵĞŝƌŽƐƌĞƐƵůƚĂĚŽƐũĄĨŽƌĂŵ
ĂůĐĂŶĕĂĚŽƐ͕ŵĂƐĂŝŶĚĂŚĄŵƵŝƚŽĂĨĂnjĞƌ͘ΗEĆŽ
ĞƐƚĂŵŽƐƐſƐĞƐĂďĞŵŽƐƋƵĞƚĞŵŽƐƵŵůŽŶŐŽ
ĐĂŵŝŶŚŽĂƐĞŐƵŝƌΗ͕ĂĮƌŵŽƵ͘
ŽĨĞĐŚĂƌŽƉĂŝŶĞů͕ŽŵĞŵďƌŽĚŽ'ƌƵƉŽdĠĐŶŝĐŽĚĞŽŶǀĞƌŐġŶĐŝĂĚĞWĞƌŶĂŵďƵĐŽ͕ĂƌƚŚŽůŽŵĞƵsĂƐĐŽŶĐĞůŽƐ͕ĂďŽƌĚŽƵĂƉĂƌƚĞİƐŝĐĂĚŽ
ƉƌŽĐĞƐƐŽ͕ĚĞƚĂůŚĂŶĚŽĂƐĂƟǀŝĚĂĚĞƐĚĞƵŵĚŽƐ
ŐƌƵƉŽƐƚĞŵĄƟĐŽƐĞĚĞƐƚĂĐŽƵƋƵĞŽŐƌĂŶĚĞĚĞƐĂĮŽƉĂƌĂĂĂĚŵŝŶŝƐƚƌĂĕĆŽƉƷďůŝĐĂĠŝŵƉůĂŶƚĂƌ
ĂǀŝƐĆŽƉĂƚƌŝŵŽŶŝĂůŶĂĐŽŶƚĂďŝůŝĚĂĚĞƉƷďůŝĐĂ͘
ƉĂůĞƐƚƌĂ͕ĐŽŽƌĚĞŶĂĚĂƉĞůŽĐŽŶƚĂĚŽƌĞ
ƉƌŽĨĞƐƐŽƌ:ŽƌŐĞ>ŽƉĞƐ͕ĞdžƉƀƐƐŽďƌĞƵƐƚŽƐĞ
ŽŶƚƌŽůĞ^ŽĐŝĂůŶŽ^ĞƚŽƌWƷďůŝĐŽ͘hŵĚŽƐĐŽŶǀŝĚĂĚŽƐƉĂƌĂĨĂůĂƌĂƌĞƐƉĞŝƚŽĚŽĂƐƐƵŶƚŽĨŽŝEĞůƐŽŶDĂĐŚĂĚŽ͕/ŶƚĞŐƌĂŶƚĞĚŽ'ƌƵƉŽƐƐĞƐƐŽƌ
ĚĂƐEŽƌŵĂƐƌĂƐŝůĞŝƌĂƐĚĞŽŶƚĂďŝůŝĚĂĚĞƉůŝĐĂĚĂĂŽ^ĞƚŽƌWƷďůŝĐŽ͘
EĞůƐŽŶĨĞnjƵŵĂĂďŽƌĚĂŐĞŵĐŽŶĐĞŝƚƵĂůĚŽ
ƉƌŽĐĞƐƐŽĚĞĐƵƐƚŽƐĞĚŝƐĐŽƌƌĞƵƐŽďƌĞĂŝŵƉŽƌƚąŶĐŝĂĚĂƚƌĂŶƐƉĂƌġŶĐŝĂĞĚŽĐŽŶƚƌŽůĞƐŽĐŝĂůŶĂ
'ĞƐƚĆŽWƷďůŝĐĂ͘^ĞŐƵŶĚŽĞůĞ͕ĂƚƌĂŶƐƉĂƌġŶĐŝĂ
ƐĞƌĄĂƐƐĞŐƵƌĂĚĂŵĞĚŝĂŶƚĞĂƉĂƌƟĐŝƉĂĕĆŽƉŽƉƵůĂƌĞĂůŝďĞƌĂĕĆŽĂŽƉůĞŶŽĐŽŶŚĞĐŝŵĞŶƚŽĞ
ĂĐŽŵƉĂŶŚĂŵĞŶƚŽĚĂƐŽĐŝĞĚĂĚĞĞŵƚĞŵƉŽ
ƌĞĂů͘:ĄŽŽŶƚƌŽůĞ^ŽĐŝĂůǀŝƐĂăŵĞůŚŽƌŝĂĚĂ
ƋƵĂůŝĚĂĚĞĚĂŐĞƐƚĆŽƉƷďůŝĐĂ͖ĠĂƐŽĐŝĞĚĂĚĞŽƌŐĂŶŝnjĂĚĂ͕ĐŽŶƚƌŽůĂŶĚŽĞĂǀĂůŝĂŶĚŽŽŐŽǀĞƌŶŽ͘
͞YƵĂŶĚŽĂƉĞƐƐŽĂƚŽŵĂƵŵĂĚĞĐŝƐĆŽƐĂďĞŶĚŽ
ƋƵĞĞƐƚĂǀĂŝƚĞƌƋƵĞƐĞƌĞdžƉůŝĐĂĚĂƉĂƌĂƐŽĐŝĞĚĂĚĞ͕ĞůĂƉĞŶƐĂŵĞůŚŽƌ͕ĂƐƐŝŵŽƐƌĞƐƵůƚĂĚŽƐ
ƐĆŽƉŽƐŝƟǀŽƐƉĂƌĂĂƉŽƉƵůĂĕĆŽ͘WŽƌŝƐƐŽ͕ĂŝŵƉŽƌƚąŶĐŝĂĚŽĐŽŶƚƌŽůĞƐŽĐŝĂů͕͟ĂĮƌŵĂDĂĐŚĂĚŽ͘
ŵƐĞŐƵŝĚĂ͕sŝĐƚŽƌƌĂŶĐŽĚĞ,ŽůĂŶĚĂ͕/ŶƚĞŐƌĂŶƚĞĚŽ'ƌƵƉŽƐƐĞƐƐŽƌĚĂƐEŽƌŵĂƐƌĂƐŝůĞŝƌĂƐĚĞŽŶƚĂďŝůŝĚĂĚĞƉůŝĐĂĚĂĂŽ^ĞƚŽƌWƷďůŝĐŽ͕ĞdžƉƀƐƐŽďƌĞŽƉƌŽĐĞƐƐŽĚĞĐƵƐƚŽƐ͘^ĞŐƵŶĚŽ
ĞůĞ͕ĠŝŵƉŽƌƚĂŶƚĞĂŝŵƉůĞŵĞŶƚĂĕĆŽĚŽƐŝƐƚĞŵĂ
ĚĞĐƵƐƚŽƐŶŽƐĞƚŽƌƉƷďůŝĐŽ͕ƉŽŝƐĞůĞƉŽƐƐŝďŝůŝƚĂ
ŽĨŽƌŶĞĐŝŵĞŶƚŽĚĞŝŶĨŽƌŵĂĕƁĞƐŐĞƌĞŶĐŝĂŝƐƉĂƌĂ
ƐƵďƐŝĚŝĂƌĂƚŽŵĂĚĂĚĞĚĞĐŝƐĆŽ͖ĚŝƐƉŽŶŝďŝůŝnjĂĂŽƐ
ŐĞƐƚŽƌĞƐĨĞƌƌĂŵĞŶƚĂƐƋƵĞƉĞƌŵŝƚĞŵĂŵĞůŚŽƌŝĂ
ĚĂŐĞƐƚĆŽĚĂƵŶŝĚĂĚĞ͖ĞĚŝƐƉŽŶŝďŝůŝnjĂŝŶĨŽƌŵĂĕƁĞƐăƐŽĐŝĞĚĂĚĞĚĞĐƵƐƚŽƐĚŽƐƐĞƌǀŝĕŽƐ͘
9
KƐſĐŝŽĚĂ<WD'͕ĂƵĚŽƵŝŶ'ƌŝƚŽŶ͕ŝŶŝĐŝŽƵ
ĂƉĂůĞƐƚƌĂƉĂƌĂďĞŶŝnjĂŶĚŽĂĐŽŶƚĂďŝůŝĚĂĚĞďƌĂƐŝůĞŝƌĂƉĞůĂƚƌĂĚƵĕĆŽĚĂƐϯϭŶŽƌŵĂƐĞŶƋƵĂŶƚŽĂ
&ƌĂŶĕĂƚƌĂĚƵnjŝƵĂƉĞŶĂƐϮϭ͘Η^ŝŶƚŽͲŵĞŚŽŶƌĂĚŽ
ĞŵƉŽĚĞƌĂƉƌĞƐĞŶƚĂƌĂǀŽĐġƐŽƐŶŽƐƐŽƐƋƵĞƐƟŽŶĂŵĞŶƚŽƐƐŽďƌĞĂƐ/W^^Η͘
^ĞŐƵŶĚŽ'ƌŝƚŽŶ͕ΗĚĞƐĚĞϮϬϬϴ͕ŚĄĐƌşƟĐĂƐĂ
ƌĞƐƉĞŝƚŽĚĂĂĚŽĕĆŽĚĂƐ/W^^͕ĂƚĠŵĞƐŵŽƉŽƌƋƵĞŽŵƵŶĚŽĞǀŽůƵŝŵƵŝƚŽƌĂƉŝĚĂŵĞŶƚĞĞŽ
ƉƌŽĐĞƐƐŽĚĂĐŽŶǀĞƌŐġŶĐŝĂĚĞƉĞŶĚĞ͕ƉƌŝŶĐŝƉĂůŵĞŶƚĞ͕ĚĂĐŽŶĮĂŶĕĂΗ͘
ƚƵĂůŵĞŶƚĞ͕ĞdžŝƐƚĞŵϯϭ/W^^ĞŵŝƚŝĚĂƐ͕
ƐĞŶĚŽƋƵĞĂƐĚĞnjƉƌŝŶĐŝƉĂŝƐĨŽƌĂŵƚƌĂĚƵnjŝĚĂƐ
ĞƉƵďůŝĐĂĚĂƐƉĞůŽŽŶƐĞůŚŽ&ĞĚĞƌĂůĚĞŽŶƚĂďŝůŝĚĂĚĞ;&ͿŶŽƌĂƐŝů͘ŽĐŽŶƚƌĄƌŝŽĚŽ/&Z^͕
ƋƵĂŶĚŽƚŽĚĂƐĂƐŵƵĚĂŶĕĂƐƉƌĞĐŝƐĂŵƐĞƌĨĞŝƚĂƐ
ĚĞƵŵĂƷŶŝĐĂǀĞnj͕ŶŽƐĞƚŽƌƉƷďůŝĐŽŚĄŽĞŶƚĞŶĚŝŵĞŶƚŽĚĞƋƵĞŽƉƌŽĐĞƐƐŽĚĞĂǀĂůŝĂĕĆŽĚĞ
ďĞŶƐ͕ƉŽƌĞdžĞŵƉůŽ͕ƉŽĚĞƌĄƐĞƌĨĞŝƚŽĂŽůŽŶŐŽ
ĚŽƚĞŵƉŽ͕ĚŝĂŶƚĞĚĂĚŝĮĐƵůĚĂĚĞĚŽƚƌĂďĂůŚŽ͘
'ƌŝƚŽŶĨĞnjƵŵĂĂŵƉůĂĂďŽƌĚĂŐĞŵƐŽďƌĞŽ
ƉƌŽĐĞƐƐŽĚĞŝŵƉůĂŶƚĂĕĆŽĚĂƐ/W^^ŶĂ&ƌĂŶĕĂ͕ĂĨƌŝŵĂŶĚŽƋƵĞΗĚĞƐĚĞƋƵĞĨŽƌĂŵĐƌŝĂĚĂƐ͕
ĂƐŶŽƌŵĂƐĚĞĂůƚĂƋƵĂůŝĚĂĚĞƐĆŽƵƟůŝnjĂĚĂƐƉĞůĂƐĞŶƟĚĂĚĞƐĚŽƐĞƚŽƌƉƷďůŝĐŽΗ͘EĂƵƌŽƉĂƐ͕Ž
ƉĂĚƌĆŽ/&Z^ĠƵƐĂĚŽĂƉĞŶĂƐƉĂƌĂŽƐĚĞŵŽŶƐƚƌĂƟǀŽƐĐŽŶƐŽůŝĚĂĚŽƐ͕Ğ͕ŶĆŽ͕ƉĂƌĂŽƐďĂůĂŶĕŽƐ
ŝŶĚŝǀŝĚƵĂŝƐ͕ƋƵĞƉƌŽĚƵnjĞŵĞĨĞŝƚŽƐĮƐĐĂŝƐ͘EŽ
ƌĂƐŝů͕ĂŶŽƌŵĂŝŶƚĞƌŶĂĐŝŽŶĂůǀĂůĞƉĂƌĂŽƐĚŽŝƐ
ƟƉŽƐĚĞďĂůĂŶĕŽ͕ĞŵďŽƌĂƚĂŵďĠŵŶĆŽĞdžŝƐƚĂ
ĞĨĞŝƚŽĮƐĐĂů͘
10
Jornal do CFC – SETEMBRO/OUTUBRO 2012
Evento
Dia 9
Palestra: A atuação do Ministério Público no combate à corrupção e à improbidade administrativa
Foto: Robson Cesco
Encerramento
Foto: Robson Cesco
ŽŽƌĚĞŶĂĚĂƉŽƌ/ŶĂůĚŽĚĂWĂŝdžĆŽ^ĂŶƚŽƐ
ƌĂƷũŽ͕/ŶƚĞŐƌĂŶƚĞĚŽ'ƌƵƉŽƐƐĞƐƐŽƌĚĂƐEƐ
ƉůŝĐĂĚĂƐĂŽ^ĞƚŽƌWƷďůŝĐŽĞǀŝĐĞͲƉƌĞƐŝĚĞŶƚĞĚŽ
dͲ͕ĂƉĂůĞƐƚƌĂĂďŽƌĚŽƵĂƐdžƉĞƌŝġŶĐŝĂƐŶĂ
/ŵƉůĂŶƚĂĕĆŽĚĂƐEd^WŶŽƐƚĂĚŽĚĞDŝŶĂƐ
'ĞƌĂŝƐ͘ĐŽŶƚĂĚŽƌĂͲŐĞƌĂůĚŽ'ŽǀĞƌŶŽĚĞDŝŶĂƐ
'ĞƌĂŝƐ͕DĂƌŝĂĚĂŽŶĐĞŝĕĆŽ͕ĂƉƌĞƐĞŶƚŽƵŽƉůĂŶĞũĂŵĞŶƚŽĞƐƚƌĂƚĠŐŝĐŽĂĚŽƚĂĚŽƉĞůŽŐŽǀĞƌŶŽ
ŵŝŶĞŝƌŽŶĂŝŵƉůĂŶƚĂĕĆŽĚĂƐEd^W͘͞ƉƌŝŶĐŝƉĂůŵĞĚŝĚĂƚŽŵĂĚĂƉĞůŽŐŽǀĞƌŶŽĨŽŝĂĚŝǀƵůŐĂĕĆŽĚŽŶşǀĞůĞƐƚƌĂƚĠŐŝĐŽĚŽƐƉƌŝŶĐŝƉĂŝƐĂƐƉĞĐƚŽƐĚĂƐŶŽƌŵĂƐ͕ƐĞƵƐŝŵƉĂĐƚŽƐĞďĞŶĞİĐŝŽƐĚĂ
ŝŵƉůĞŵĞŶƚĂĕĆŽ͘ŶĞĐĞƐƐĄƌŝŽŽĞŶŐĂũĂŵĞŶƚŽ
ĚĞƚŽĚŽƐŽƐƉƌŽĮƐƐŝŽŶĂŝƐĞĄƌĞĂƐĚĞŐŽǀĞƌŶŽΗ͕
ĞdžƉůŝĐĂDĂƌŝĂĚĂŽŶĐĞŝĕĆŽ͘
^ĞŐƵŶĚŽĂƉĂůĞƐƚƌĂŶƚĞ͕ƉĂƌĂŽƐƵĐĞƐƐŽĚĂŝŵƉůĞŵĞŶƚĂĕĆŽĠŶĞĐĞƐƐĄƌŝŽ͕ƚĂŵďĠŵ͕ŚĂǀĞƌƵŵ
ƐŝƐƚĞŵĂďĞŵĞƐƚƌƵƚƵƌĂĚŽĞƚŽƚĂůŵĞŶƚĞŝŶƚĞŐƌĂĚŽ
ăĐŽŶƚĂďŝůŝĚĂĚĞ͕ĞŽƉƌŝŶĐŝƉĂůĚĞƐĂĮŽĠĂĂƚƵĂůŝnjĂĕĆŽĚŽƐƉƌŽĮƐƐŝŽŶĂŝƐĚĂŽŶƚĂďŝůŝĚĂĚĞ͕ƋƵĞ
ĚĞǀĞŵĞƐƚĂƌƉŽƌĚĞŶƚƌŽĚŽĐŽŶƚĞdžƚŽĚĂƐŶŽƌŵĂƐ
ƋƵĞƐĞƌĆŽĞĚŝƚĂĚĂƐŶĂƐĞƋƵġŶĐŝĂĚŽƉƌŽĐĞƐƐŽĚĞ
ĐŽŶǀĞƌŐġŶĐŝĂĐŽŶƚĄďŝů͘ŽŶĐůƵŝZĞƐĞŶĚĞ͘
Painel: Aplicação do regime de caixa
e do regime de competência
Foto: Robson Cesco
ƐĂĕƁĞƐĞĚĞƐĂĮŽƐĚŽƐdƌŝďƵŶĂŝƐĚĞŽŶƚĂƐ
ĨƌĞŶƚĞăŶŽǀĂĐŽŶƚĂďŝůŝĚĂĚĞĂƉůŝĐĂĚĂĂŽƐĞƚŽƌ
ƉƷďůŝĐŽĨŽƌĂŵĂďŽƌĚĂĚŽƐŶŽWĂŝŶĞůĐŽŽƌĚĞŶĂĚŽƉĞůŽĐŽŶƐĞůŚĞŝƌŽĚŽdĚĞůĂŐŽĂƐ͕^ĠƌŐŝŽ
ZŝĐĂƌĚŽDĂĐŝĞů͘KƐƉĂůĞƐƚƌĂŶƚĞƐĂůĚĂƐ&ƵƌƚĂĚŽ͕ĐŽŶƐĞůŚĞŝƌŽĚŽdDĂƌĂŶŚĆŽ͕ĞŝƌĐĞƵZŽ-
KWĂŝŶĞůĨŽŝĐŽŽƌĚĞŶĂĚŽƉĞůŽŝŶƚĞŐƌĂŶƚĞĚŽ
ŐƌƵƉŽĂƐƐĞƐƐŽƌĚĂƐEŽƌŵĂƐƌĂƐŝůĞŝƌĂƐĚĞŽŶƚĂďŝůŝĚĂĚĞƉůŝĐĂĚĂƐĂŽ^ĞƚŽƌWƷďůŝĐŽ͕:ŽĂƋƵŝŵ
KƐſƌŝŽ>ŝďĞƌĂůƋƵŝŶŽ&ĞƌƌĞŝƌĂ͘ĂƉůŝĐĂĕĆŽĚŽƌĞŐŝŵĞĚĞĐĂŝdžĂĞĚŽƌĞŐŝŵĞĚĞĐŽŵƉĞƚġŶĐŝĂĨŽŝ
ĂďŽƌĚĂĚĂƉŽƌ>ŝŶŽDĂƌƟŶƐĚĂ^ŝůǀĂ͕ŝŶƚĞŐƌĂŶƚĞĚŽŐƌƵƉŽĂƐƐĞƐƐŽƌĚĂƐEŽƌŵĂƐƌĂƐŝůĞŝƌĂƐ
ĚĞŽŶƚĂďŝůŝĚĂĚĞƉůŝĐĂĚĂƐĂŽ^ĞƚŽƌWƷďůŝĐŽ͕Ğ
ĂƌůŽƐĚƵĂƌĚŽZŝďĞŝƌĂ͕ƉƌŽĨĞƐƐŽƌĚĂͲhŶŝǀĞƌƐŝĚĂĚĞ&ĞĚĞƌĂů&ůƵŵŝŶĞŶƐĞ;h&&Ϳ͘
>ŝŶŽDĂƌƚŝŶƐĂƌŐƵŵĞŶƚŽƵƐŽďƌĞĂƌĂnjĆŽ
ĚĞĂŽŶƚĂďŝůŝĚĂĚĞWƷďůŝĐĂƚĞƌĚĞŵŽƌĂĚŽƚĂŶƚŽĂŝŶĐŽƌƉŽƌĂƌŽƐƉƌŝŶĐşƉŝŽƐĚĂĐŽŵƉĞƚġŶĐŝĂĞ
ĂďŽƌĚŽƵƐŽďƌĞŽƐĚĞƐĂĮŽƐƉĂƌĂĂƉůŝĐĂƌŽƌĞĨĞƌŝĚŽƌĞŐŝŵĞĞƐŽďƌĞŽƐďĞŶĞİĐŝŽƐĚĂĂƉůŝĐĂĕĆŽ
ĚŽƌĞŐŝŵĞĚĞĐŽŵƉĞƚġŶĐŝĂ͘͞ĂĚŽĕĆŽĚŽƌĞŐŝŵĞĚĞĐŽŵƉĞƚġŶĐŝĂĠŶĞĐĞƐƐĄƌŝĂƉĂƌĂŽƐĞƚŽƌ
ƉƷďůŝĐŽƚĞƌŝŶĨŽƌŵĂĕƁĞƐƉƌĞĐŝƐĂƐŶĂƐƵĂĐŽŶƚĂďŝůŝĚĂĚĞ͕͟ĂĮƌŵŽƵ͘
ŵƐĞŐƵŝĚĂ͕ĂƌůŽƐĚƵĂƌĚŽŝŶĚĂŐŽƵƐĞŽ
ƌĞŐŝŵĞĚĞĐŽŵƉĞƚġŶĐŝĂƉŽĚĞƐĞƌĂƉůŝĐĂĚŽĐŽŵ
ƉƌĂƟĐŝĚĂĚĞŶŽƐĞƚŽƌƉƷďůŝĐŽĞĂƉƌĞƐĞŶƚŽƵƵŵ
ĞƐƚƵĚŽĚĞĐĂƐŽĚĂWƌĞĨĞŝƚƵƌĂĚĞEŝƚĞƌſŝ͘
Foto: Robson Cesco
Painel: Ações e desafios dos Tribunais
de Contas frente à nova contabilidade
aplicada ao setor público
Palestra - Experiências na implantação
das NBC TSP no Estado de Minas Gerais
Foto: Robson Cesco
ŽŽƌĚĞŶĂĚĂƉĞůŽŝŶƚĞŐƌĂŶƚĞĚŽ'ƌƵƉŽ
ƐƐĞƐƐŽƌĚĂƐEŽƌŵĂƐƌĂƐŝůĞŝƌĂƐĚĞŽŶƚĂďŝůŝĚĂĚĞƉůŝĐĂĚĂƐĂŽ^ĞƚŽƌWƷďůŝĐŽ͕:ŽĆŽƵĚĞƐ
ĞnjĞƌƌĂ&ŝůŚŽ͕ĂƉĂůĞƐƚƌĂĨŽŝŵŝŶŝƐƚƌĂĚĂƉĞůŽ
ƉƌŽŵŽƚŽƌĚĞ:ƵƐƚŝĕĂĚĂ&ĂnjĞŶĚĂWƷďůŝĐĂĚĂ
WƌŽĐƵƌĂĚŽƌŝĂĚĞ:ƵƐƟĕĂĚŽƐƌŝŵĞƐĐŽŶƚƌĂĂ
ĚŵŝŶŝƐƚƌĂĕĆŽWƷďůŝĐĂ;WƌŽĐĂƉͿ͕ĚŽDŝŶŝƐƚĠƌŝŽ
WƷďůŝĐŽĚŽƐƚĂĚŽĚŽĞĂƌĄ͕ůŽŝůƐŽŶƵŐƵƐƚŽ
ĚĂ^ŝůǀĂ>ĂŶĚŝŵ͘
KƉĂůĞƐƚƌĂŶƚĞĨĞnjƵŵĂĂďŽƌĚĂŐĞŵƐŽďƌĞŽ
ƚƌĂďĂůŚŽĚŽDŝŶŝƐƚĠƌŝŽWƷďůŝĐŽŶŽƚŽĐĂŶƚĞĂŽƐĐĂƐŽƐĚĞĐŽƌƌƵƉĕĆŽƋƵĞƚŽŵĂŵĐŽŶƚĂĚŽƌĂƐŝů͘EĂ
ŽƉŽƌƚƵŶŝĚĂĚĞ͕>ĂŶĚŝŵĚŝƐƐĞƋƵĞ͞ĂďŽĂĂĚŵŝŶŝƐƚƌĂĕĆŽĞƐƚĄĚŝƌĞƚĂŵĞŶƚĞůŝŐĂĚĂăŐĞƐƚĆŽƉƷďůŝĐĂ͘͟
͕ƉĂƌĂŽƐƉƌŽĮƐƐŝŽŶĂŝƐĚĂŽŶƚĂďŝůŝĚĂĚĞĞůĞŵĂŶĚŽƵƵŵƌĞĐĂĚŽ͗͞KƐĐŽŶƚĂďŝůŝƐƚĂƐƐĆŽŽƐƉƌŽĮƐƐŝŽŶĂŝƐŵĂŝƐŚĂďŝůŝƚĂĚŽƐĞĐŽŵƉƌŽŵŝƐƐĂĚŽƐƉĂƌĂĞǀŝƚĂƌĂĐŽƌƌƵƉĕĆŽ͘WĂƌĂŝƐƐŽ͕ĠŶĞĐĞƐƐĄƌŝĂĂĐƌŝĂĕĆŽ
ĚĞŵĂŝƐĐĂƌŐŽƐĚĞĐŽŶƚĂĚŽƌĞƐƉƷďůŝĐŽƐ͕ĂůĠŵĚĞ
ƵŵĂŵĞĚŝĚĂƐĂůƵƚĂƌŶŽĐŽŵďĂƚĞĂŽƐĚĞƐǀŝŽƐĚĞ
ƌĞĐƵƌƐŽƐƉƷďůŝĐŽƐ͘^ſĂƐƐŝŵ͕ƉĂƐƐĂƌĞŵŽƐĂƚĞƌŽ
ĐŽŶƚƌŽůĞĚŽƐŐĂƐƚŽƐ͘͟WĂƌĂĞůĞ͕ĞƐƐĞĠŽĐĂŵŝŶŚŽ
ĚĂǀĞƌĚĂĚĞŝƌĂĚĞŵŽĐƌĂĐŝĂďƌĂƐŝůĞŝƌĂ͘
ĚŽůĨŽ͕ĐŽŶƐĞůŚĞŝƌŽĚŽdWĞƌŶĂŵďƵĐŽ͕ƐĂůŝĞŶƚĂƌĂŵĂƌĞůĞǀąŶĐŝĂĚŽƚĞŵĂŶŽĐŽŶƚĞdžƚŽĂƚƵĂů͘
ĂůĚĂƐ&ƵƌƚĂĚŽƌĞůĂƚŽƵĂƐĂĕƁĞƐĚŽƐdƌŝďƵŶĂŝƐ
ĚĞŽŶƚĂƐƋƵĞũĄĨŽƌĂŵŽƵĞƐƚĆŽƐĞŶĚŽĚĞƐĞŶǀŽůǀŝĚĂƐ͕ĐŽŵŽĂĐŽŶǀĞƌŐġŶĐŝĂĚŽƐƐŝƐƚĞŵĂƐĞůĞƚƌƀŶŝĐŽƐĚĞĐŽůĞƚĂĞƚƌĂƚĂŵĞŶƚŽĚĞĚĂĚŽƐ͕ƚƌĞŝŶĂŵĞŶƚŽ
ĚŽƉĞƐƐŽĂůĞŶǀŽůǀŝĚŽ͕ĐŽŶǀĞŶĐŝŵĞŶƚŽĚĂŝŵƉŽƌƚąŶĐŝĂĞŶĞĐĞƐƐŝĚĂĚĞĚĂƐŶŽǀĂƐƌĞŐƌĂƐĞĂĐŽŵƉĂŶŚĂŵĞŶƚŽĞĐŽŶƚƌŽůĞƉĂƌĂǀĞƌŝĮĐĂƌƐĞĞƐƚĄŚĂǀĞŶĚŽŽĐƵŵƉƌŝŵĞŶƚŽĚŽƐŶŽǀŽƐƉĂĚƌƁĞƐ͘WĂƌĂĞůĞ͕
ŽŐƌĂŶĚĞĚĞƐĂĮŽĚŽƐdƌŝďƵŶĂŝƐĚĞŽŶƚĂƐĠ͞ůƵƚĂƌŶŽŽŶŐƌĞƐƐŽEĂĐŝŽŶĂůƉĞůĂĂƉƌŽǀĂĕĆŽĚĞ>Ğŝ
ŽŵƉůĞŵĞŶƚĂƌƋƵĞĐŽŶƚĞŵƉůĞĂƐŶŽǀĂƐŶŽƌŵĂƐ
ĚĂŽŶƚĂďŝůŝĚĂĚĞĂŽƐĞƚŽƌƉƷďůŝĐŽ͘͟
KĞŶĐĞƌƌĂŵĞŶƚŽĚŽ///^ĞŵŝŶĄƌŝŽ/ŶƚĞƌŶĂĐŝŽŶĂůĚĞŽŶƚĂďŝůŝĚĂĚĞWƷďůŝĐĂĞĚŽϰǑ&ſƌƵŵ
EĂĐŝŽŶĂůĚĞ'ĞƐƚĆŽĞŽŶƚĂďŝůŝĚĂĚĞWƷďůŝĐĂƐ͕
ĨŽŝĨĞŝƚŽƉŽƌ:ŽĂƋƵŝŵKƐſƌŝŽ>ŝďĞƌĂůƋƵŝŶŽ&ĞƌƌĞŝƌĂ͕ŝŶƚĞŐƌĂŶƚĞĚŽŐƌƵƉŽĂƐƐĞƐƐŽƌĚĂƐEŽƌŵĂƐƌĂƐŝůĞŝƌĂƐĚĞŽŶƚĂďŝůŝĚĂĚĞƉůŝĐĂĚĂƐĂŽ
^ĞƚŽƌWƷďůŝĐŽ͘
ŵŶŽŵĞĚŽ&ĞĚŽZD'͕ĞůĞĂŐƌĂĚĞĐĞƵĂƚŽĚŽƐŽƐĞŶǀŽůǀŝĚŽƐŶĂƌĞĂůŝnjĂĕĆŽĚŽ
ĞǀĞŶƚŽĚĞĨŽƌŵĂĚŝƌĞƚĂĞŝŶĚŝƌĞƚĂ͘ĞƐƚĂĐŽƵ͕
ĂŝŶĚĂ͕ĐĂĚĂƵŵĂĚĂƐƉĂůĞƐƚƌĂƐĞƉĂŝŶĠŝƐƌĞĂůŝnjĂĚŽƐ͕ĞŶĨĂƟnjĂŶĚŽŽďƌŝůŚĂŶƟƐŵŽĚŽƐĞdžƉŽƐŝƚŽƌĞƐĞĚĞƚŽĚŽƐŽƐƉĂƌƟĐŝƉĂŶƚĞƐ͘͞ƐƚĂŵŽƐ
ũƵŶƚŽƐ͕ĂŵƉůŝĂŶĚŽŶŽƐƐŽŚŽƌŝnjŽŶƚĞƐŽďƌĞŽ
ĐŽŶŚĞĐŝŵĞŶƚŽĞĂƐƉƌĄƟĐĂƐĐŽŶƚĄďĞŝƐ͕ĂůĠŵ
ĚĞƵŶŝĮĐĂƌĞĂƉƌĞŶĚĞƌƐŽďƌĞŶŽƐƐĂĐŝġŶĐŝĂ͘
ƉŽƐƚĂŵŽƐŶĂƚƌĂŶƐĨŽƌŵĂĕĆŽĚĂĐŽŶƚĂďŝůŝĚĂĚĞƉƷďůŝĐĂďƌĂƐŝůĞŝƌĂĞƋƵĞĂĐŽŶƚĂďŝůŝĚĂĚĞĂƉůŝĐĂĚĂĂŽƐĞƚŽƌƉƷďůŝĐŽƐŝƌǀĂĚĞŵŽĚĞůŽƉĂƌĂŽƵƚƌŽƐƉĂşƐĞƐĚĂŵĠƌŝĐĂ>ĂƟŶĂĞĚŽ
ŵƵŶĚŽ͕͟ĮŶĂůŝnjŽƵ͘
Por Fabrício Santos, Fernanda Souza,
Déborah Arduini
Jornal do CFC – SETEMBRO/OUTUBRO 2012
11
Sistema CFC/CRCs
KƉƌĞƐŝĚĞŶƚĞĚŽŽŶƐĞůŚŽ&ĞĚĞƌĂůĚĞŽŶƚĂďŝůŝĚĂĚĞ;&Ϳ͕:ƵĂƌĞnjŽŵŝŶŐƵĞƐĂƌŶĞŝƌŽ͖
ŽǀŝĐĞͲƉƌĞƐŝĚĞŶƚĞĚĞZĞŐŝƐƚƌŽ͕ŶƚƀŶŝŽDŝŐƵĞů
&ĞƌŶĂŶĚĞƐ͖ĂǀŝĐĞͲƉƌĞƐŝĚĞŶƚĞdĠĐŶŝĐĂ͕sĞƌƀŶŝĐĂ
^ŽƵƚŽDĂŝŽƌ͖ĞŽƌĞƉƌĞƐĞŶƚĂŶƚĞĚŽƐdĠĐŶŝĐŽƐĚĞ
ŽŶƚĂďŝůŝĚĂĚĞŶŽŽŶƐĞůŚŽŝƌĞƚŽƌ͕:ŽƐĠƵŐƵƐƚŽŽƐƚĂ^ŽďƌŝŶŚŽ͕ƉĂƌƟĐŝƉĂƌĂŵĚĞϮϵĂϯϭĚĞ
ŽƵƚƵďƌŽ͕ĞŵDĂŶĄŐƵĂ;EŝĐĂƌĄŐƵĂͿ͕ŶŽĞŶƚƌŽ
ĚĞŽŶǀĞŶĕƁĞƐƌŽǁŶĞWůĂnjĂ͕ĚĂŽŶĨĞƌġŶĐŝĂ
ΗŽŶƚĂďŝůŝĚĂĚĞĞZĞƐƉŽŶƐĂďŝůŝĚĂĚĞƉĂƌĂŽƌĞƐĐŝŵĞŶƚŽĐŽŶƀŵŝĐŽZĞŐŝŽŶĂůͲZĞZϮϬϭϮΗ͘
ŽŶĨĞƌġŶĐŝĂĨŽŝĚŝǀŝĚŝĚĂĞŵĚƵĂƐƉĂƌƚĞƐ͗
ĞǀĞŶƚŽĨĞĐŚĂĚŽ͕ĚĞƐƟŶĂĚŽĂƵŵŐƌƵƉŽĚĞĐŽŶǀŝĚĂĚŽƐ͕ĨŽƌŵĂĚŽƌĞƐĚĞŽƉŝŶŝƁĞƐĚŽƐƐĞƚŽƌĞƐ
ƉƷďůŝĐŽƐĞƉƌŝǀĂĚŽĚĂŵĠƌŝĐĂ>ĂƟŶĂĞĂƌŝďĞ͖
ĞĞǀĞŶƚŽĂďĞƌƚŽ͕ĚŝƌĞĐŝŽŶĂĚŽĂŽƉƷďůŝĐŽĞŵ
ŐĞƌĂů͘KƉƌĞƐŝĚĞŶƚĞ:ƵĂƌĞnjĂƌŶĞŝƌŽĞĂǀŝĐĞͲƉƌĞƐŝĚĞŶƚĞsĞƌƀŶŝĐĂ^ŽƵƚŽDĂŝŽƌƉĂƌƟĐŝƉĂƌĂŵĐŽŵŽƉĂůĞƐƚƌĂŶƚĞƐŶŽƐĚŽŝƐŵŽŵĞŶƚŽƐ͖ŶŽ
ĞǀĞŶƚŽĚĞŶŽŵŝŶĂĚŽĨĞĐŚĂĚŽ͕ĂŵďŽƐĂƚƵĂƌĂŵ
ĐŽŵŽůşĚĞƌĞƐĚĞĚŝƐĐƵƐƐĆŽ͘
KƉƌĞƐŝĚĞŶƚĞĚŽ&͕ƋƵĞĠƚĂŵďĠŵƉƌĞƐŝĚĞŶƚĞĚŽ'ƌƵƉŽ>ĂƟŶŽĂŵĞƌŝĐĂŶŽĚĞŵŝƐƐŽƌĞƐ
ĚĞEŽƌŵĂƐĞ/ŶĨŽƌŵĂĐŝſŶ&ŝŶĂŶĐĞŝƌĂ;'ůĞŶŝĨͲ'ůĂƐͿ͕ƉĂƌƟĐŝƉŽƵĚŽƉĂŝŶĞůΗ'ůĞŶŝĨͬ'ůĂƐƐ͗ƉůĂŶŽĚĞƚƌĂďĂůŚŽĞĚĞƐĂĮŽƐƉĂƌĂĂŝŵƉůĞŵĞŶƚĂĕĆŽĚĂƐE//&;/&Z^ĞŵĞƐƉĂŶŚŽůͿΗ͘EĂŽƉŽƌƚƵŶŝĚĂĚĞ͕ĂƌŶĞŝƌŽĨĞnjƵŵĂĂƉƌĞƐĞŶƚĂĕĆŽĚŽƐ
ƚƌĂďĂůŚŽƐĚĞƐĞŶǀŽůǀŝĚŽƐŶŽƉƌŝŵĞŝƌŽĂŶŽă
ĨƌĞŶƚĞĚĂWƌĞƐŝĚġŶĐŝĂĚĂĞŶƟĚĂĚĞ͘WĂƌƟĐŝƉĂƌĂŵĚŽƉĂŝŶĞůŵĂƌŽ'ŽŵĞƐ͕ŵĞŵďƌŽĚŽŽŶƐĞůŚŽĚĞEŽƌŵĂƐ/ŶƚĞƌŶĂĐŝŽŶĂŝƐĚĞŽŶƚĂďŝůŝĚĂĚĞ;/ĂƐďͿ͖&ĞůŝƉĞWĞƌĞnjͲĞƌǀĂŶƚĞ͕ƉƌĞƐŝĚĞŶƚĞ
ĚŽŽŶƐĞůŚŽDĞdžŝĐĂŶŽƉĂƌĂĂ/ŶǀĞƐƟŐĂĕĆŽĞ
ĞƐĞŶǀŽůǀŝŵĞŶƚŽĚĞEŽƌŵĂƐĚĞ/ŶĨŽƌŵĂĕĆŽ&ŝŶĂŶĐĞŝƌĂ͖>ƵŝƐůŽŶƐŽŽůŵĞŶĂƌĞƐ͕ƉƌĞƐŝĚĞŶƚĞ
ĚŽŽŶƐĞůŚŽdĠĐŶŝĐŽĚĞŽŶƚĂďŝůŝĚĂĚĞWƷďůŝĐĂ
ĚĂŽůƀŵďŝĂ͖Ğ&ƌĞĚĚLJ^ŽůŝƐ͕ŵĞŵďƌŽĚŽŽŵŝ-
Foto: Robson Cesco
CFC participa do CReCER
Presidente Juarez na conferência CReCER em Mabágua
ƚġĚĞEŽƌŵĂƐŽŶƚĄďĞŝƐĚŽŽůĠŐŝŽĚĞŽŶƚĂĚŽƌĞƐWƷďůŝĐŽƐĚĂEŝĐĂƌĄŐƵĂ͘
sŝĐĞͲƉƌĞƐŝĚĞŶƚĞdĠĐŶŝĐĂĚŽ&ƉĂƌƟĐŝƉŽƵ͕ŶŽĚŝĂϯϬ͕ŶĂĐŽŶĚŝĕĆŽĚĞůşĚĞƌ͕ĚĂĚŝƐĐƵƐƐĆŽƐŽďƌĞŽƚĞŵĂΗĞƌƟĮĐĂĕĆŽĚĞƉƌŽĮƐƐŝŽŶĂŝƐĞĂƚƵĂůŝnjĂĕĆŽĐƵƌƌŝĐƵůĂƌΗ͘ĞƐƟŶĂĚŽĂƉĞŶĂƐƉĂƌĂĐŽŶǀŝĚĂĚŽƐ͕ŽƉĂŝŶĞůƌĞƵŶŝƵŐĞƐƚŽƌĞƐ
ĚĞŝŶƐƟƚƵŝĕƁĞƐĚŽƐƐĞƚŽƌĞƐƉƷďůŝĐŽƐĞƉƌŝǀĂĚŽƐ
ƋƵĞƌĞƉƌĞƐĞŶƚĂŵŽƐƌĞŐƵůĂĚŽƌĞƐĚĂƉƌŽĮƐƐĆŽ͘
EŽĚŝĂϮϵ͕ƉĂƌĂůĞůĂŵĞŶƚĞĂŽĞǀĞŶƚŽZĞZ͕ĨŽŝƌĞĂůŝnjĂĚĂĂƐĞdžƚĂƌĞƵŶŝĆŽŽƌĚŝŶĄƌŝĂĚĂ
ĚŝƌĞƚŽƌŝĂĚŽ'ůĞŶŝĨ͘
Seminários DOAR
percorrem o Brasil em 2012
KWƌŽŐƌĂŵĂŝƌĞĕĆŽĚŽKƌĕĂŵĞŶƚŽŶĂƉůŝĐĂĕĆŽĚĞZĞĐƵƌƐŽƐͲ;KZͿĠƵŵĂŝŶŝĐŝĂƟǀĂĚŽ
ŽŶƐĞůŚŽ&ĞĚĞƌĂůĚĞŽŶƚĂďŝůŝĚĂĚĞ;&Ϳ͕&ƵŶĚĂĕĆŽƌĂƐŝůĞŝƌĂĚĞŽŶƚĂďŝůŝĚĂĚĞ;&Ϳ͕ĐĂĚĞŵŝĂƌĂƐŝůĞŝƌĂĚĞŝġŶĐŝĂƐŽŶƚĄďĞŝƐ;ďƌĂĐŝĐŽŶͿ
ĞƐƐŽĐŝĂĕĆŽEĂĐŝŽŶĂůĚĞWƌŽĐƵƌĂĚŽƌĞƐĞWƌŽŵŽƚŽƌĞƐĚĞ:ƵƐƟĕĂĚĞ&ƵŶĚĂĕƁĞƐĞŶƟĚĂĚĞƐĚĞ
/ŶƚĞƌĞƐƐĞ^ŽĐŝĂů;WƌŽĮƐͿ͘ŵĐŽŶũƵŶƚŽ͕ĂƐĞŶƟĚĂĚĞƐǀġŵƉƌŽŵŽǀĞŶĚŽƵŵĂƐĠƌŝĞĚĞƐĞŵŝŶĄƌŝŽƐ
ƉŽƌƚŽĚŽŽWĂşƐ͕ĐŽŵŽŽďũĞƟǀŽĚĞƉƌŽĚƵnjŝƌĞ
ĚŝƐƐĞŵŝŶĂƌĐŽŶŚĞĐŝŵĞŶƚŽƐǀŽůƚĂĚŽƐăƐŽƌŐĂŶŝnjĂĕƁĞƐĚŽƚĞƌĐĞŝƌŽƐĞƚŽƌ͕ĚĞĨŽƌŵĂĂĐĂƉĂĐŝƚĄͲůĂƐƉĂƌĂĂĐŽƌƌĞƚĂƉƌĞƐƚĂĕĆŽĚĞĐŽŶƚĂƐ͕ĂůĠŵĚĞ
ĂďŽƌĚĂƌĂƐƉĞĐƚŽƐƌĞĨĞƌĞŶƚĞƐĂŽŽƌĕĂŵĞŶƚŽĨĂŵŝůŝĂƌĞĂŽĐŽŶƚƌŽůĞƐŽĐŝĂů͘ƚĠŽĮŵĚĞĚĞnjĞŵďƌŽ͕
ŽƐƐĞŵŝŶĄƌŝŽƐƚĞƌĆŽƐŝĚŽƌĞĂůŝnjĂĚŽƐĞŵƚŽĚĂƐĂƐ
ĐĂƉŝƚĂŝƐĞŶŽŝƐƚƌŝƚŽ&ĞĚĞƌĂů;&Ϳ͗ĂĂŐĞŶĚĂ͕Ă
ƉƌŽŐƌĂŵĂĕĆŽĞŽůŝŶŬƉĂƌĂŝŶƐĐƌŝĕƁĞƐĞƐƚĆŽĚŝƐƉŽŶşǀĞŝƐĞŵǁǁǁ͘ĐĨĐ͘ŽƌŐ͘ďƌ͘
sŝŶƚĞĞĚŽŝƐĞƐƚĂĚŽƐĞŽŝƐƚƌŝƚŽ&ĞĚĞƌĂůƌĞĐĞďĞƌĂŵŽƐƐĞŵŝŶĄƌŝŽƐĂƚĠŽŵġƐĚĞŽƵƚƵďƌŽ͕
ƉĞƌĨĂnjĞŶĚŽƵŵƚŽƚĂůĚĞϮ͘ϳϭϴƉĂƌƚŝĐŝƉĂŶƚĞƐ
;ǀĞƌƋƵĂĚƌŽͿ͘
ĞĂĐŽƌĚŽĐŽŵŽĐŽŶƐĞůŚĞŝƌŽĚŽ&:ŽĂƋƵŝŵĚĞůĞŶĐĂƌĞnjĞƌƌĂ&ŝůŚŽ͕ŽWƌŽũĞƚŽŽĂƌ
ĞƐƚĄƐĞŶĚŽƵŵĂĚĂƐŵĂŝŽƌĞƐĚĞŵŽŶƐƚƌĂĕƁĞƐ
ĚĞƌĞƐƉŽŶƐĂďŝůŝĚĂĚĞƐŽĐŝĂůĚĂĐůĂƐƐĞĐŽŶƚĄďŝů
ďƌĂƐŝůĞŝƌĂ͕͞ƐƚĂŵŽƐĚĂŶĚŽƵŵĂŐƌĂŶĚĞĐŽŶƚƌŝďƵŝĕĆŽĂŽWĂşƐ͕͟ĂĮƌŵŽƵ͘
KWƌŽŐƌĂŵĂĨŽŝůĂŶĕĂĚŽĞŵŽƵƚƵďƌŽĚĞϮϬϭϭ
ĞũĄƌĞƐƵůƚŽƵĞŵĚƵĂƐƉƵďůŝĐĂĕƁĞƐ͗ΗĂĚĞƌŶŽĚĞ
WƌŽĐĞĚŝŵĞŶƚŽƐƉůŝĐĄǀĞŝƐăWƌĞƐƚĂĕĆŽĚĞŽŶƚĂƐ
ĚĂƐŶƟĚĂĚĞƐĚŽdĞƌĐĞŝƌŽ^ĞƚŽƌ;&ƵŶĚĂĕƁĞƐͿΗĞ
ΗKƌĕĂŵĞŶƚŽ&ĂŵŝůŝĂƌĞŽŽŶƚƌŽůĞ^ŽĐŝĂůͲ/ŶƐƚƌƵŵĞŶƚŽƐĚĞKƌŐĂŶŝnjĂĕĆŽĚĂ^ŽĐŝĞĚĂĚĞΗ͘KƌŐĂŶŝnjĂĚŽƐƉĞůĂĐŽŵŝƐƐĆŽƌĞƐƉŽŶƐĄǀĞůƉĞůŽƉƌŽũĞƚŽʹƋƵĞ
ĠĐŽŵƉŽƐƚĂƉŽƌ:ŽĂƋƵŝŵĚĞůĞŶĐĂƌĞnjĞƌƌĂ&ŝůŚŽ
;W/Ϳ͕ĚƌŝĂŶĂsĂƐĐŽŶĐĞůŽƐ;WͿ͕ƵŐƵƐƚŽ>ƵŝnjĚĞ
ůŵĞŝĚĂ;^WͿ͕ůĂƌĂ'ĞƌŵĂŶĂĂŵƉŽƐ'ŽŶĕĂůǀĞƐ
;Ϳ͕ůLJƐdĞǀĂŶŝĂĂƌǀĂůŚŽ;&Ϳ͕:ŽƐĠĂƌǀĂůŚŽ
ĚĂ^ŝůǀĂEĞƚŽ;W/Ϳ͕:ŽƐĠ,ĞŶƌŝƋƵĞŽŵŝŶŐƵĞƐĂƌŶĞŝƌŽ;^Ϳ͕'ĂƌĚġŶŝĂDĂƌŝĂƌĂŐĂĚĞĂƌǀĂůŚŽ;W/Ϳ͕
ůǀĂƌŽWĞƌĞŝƌĂĚĞŶĚƌĂĚĞ;WͿ͕ĄƐƐŝĂsĂŶĞƐƐĂ
KůĂŬůǀĞnjƌƵnj;WͿ͕:ŽƐĠŶƚŽŶŝŽĚĞ&ƌĂŶĕĂ;&Ϳ͕
:ŽƐŝŵĂƌůĐąŶƚĂƌĂĚĞKůŝǀĞŝƌĂ;W/Ϳ͕WĂƵůŽƌŶĂůĚŽ
KůĂŬ;WZͿĞsĂůŵŽƌ^ůŽŵƐŬŝ;^WͿʹ͕ŽƐůŝǀƌŽƐĞƐƚĆŽĚŝƐƉŽŶşǀĞŝƐƉĂƌĂĚŽǁŶůŽĂĚŶŽƐŝƚĞĚŽ&;ŶŽ
ŵĞŶƵůĂƚĞƌĂůďŝďůŝŽƚĞĐĂͬĞĚŝĕƁĞƐĚŽ&Ϳ͘
Por Telma Martes
Por Telma Martes
Estado
Data
dŽƚĂůƉĂƌƟĐŝƉĂŶƚĞƐ
D
D'
W
^
Z^
^
W
W/
Dd
D^
&
ZK
D
^
^W
W
WZ
ZZ
Z:
ZE
ϮϵͬĨĞǀ
ϭϱͬŵĂƌ
ϰͬĂďƌ
ϭϳͬĂďƌ
ϰͬŵĂŝ
ϭϭͬŵĂŝ
ϮϮͬŵĂŝ
ϭǑͬũƵŶ
ϭϯͬũƵŶ
ϭϱͬũƵŶ
ϭϵͬũƵŶ
ϮϭͬũƵŶ
ϮϵͬũƵŶ
ϭϬͬũƵů
ϭϮͬũƵů
ϮϱͬũƵů
ϭϬͬĂŐŽ
ϭϳͬĂŐŽ
ϭϮͬƐĞƚ
ϮϴͬƐĞƚ
ϱͬŽƵƚ
ϭϵͬŽƵƚ
ϭϳϭ
ϵϯ
ϵϮ
ϳϭ
ϭϱϱ
ϭϳϰ
ϭϰϱ
ϳϴ
ϭϲϵ
ϭϯϱ
ϮϬϭ
58
53
ϵϲ
ϭϬϭ
ϴϭ
ϭϰϴ
ϭϮϳ
ϭϬϲ
ϭϳϰ
ϭϯϴ
ϭϱϮ
12
Jornal do CFC – SETEMBRO/OUTUBRO 2012
Registro
Campanha nacional de recadastramento
dos profissionais da Contabilidade
ƚĠŽĚŝĂϯϭĚĞĚĞnjĞŵďƌŽĚĞƐƚĞĂŶŽ͕ƚŽĚŽƐ
ŽƐƉƌŽĮƐƐŝŽŶĂŝƐĚĂŽŶƚĂďŝůŝĚĂĚĞĐŽŵƌĞŐŝƐƚƌŽ
ĂƟǀŽʹŽƌŝŐŝŶĄƌŝŽ͕ƚƌĂŶƐĨĞƌŝĚŽŽƵƉƌŽǀŝƐſƌŝŽʹ
ĚĞǀĞƌĆŽƐĞƌĞĐĂĚĂƐƚƌĂƌŶŽŽŶƐĞůŚŽZĞŐŝŽŶĂů
ĚĞŽŶƚĂďŝůŝĚĂĚĞ;ZͿĚŽƐĞƵĞƐƚĂĚŽ͘
KƌĞĐĂĚĂƐƚƌĂŵĞŶƚŽĨŽŝĞƐƚĂďĞůĞĐŝĚŽƉĞůĂ
ZĞƐŽůƵĕĆŽ&ŶǑϭ͘ϰϬϰͬϭϮ͕ƉƵďůŝĐĂĚĂŶŽŝĄƌŝŽ
KĮĐŝĂůĚĂhŶŝĆŽŶŽĚŝĂϭϬĚĞƐĞƚĞŵďƌŽ;^ĞĕĆŽϭ͕
ƉĄŐŝŶĂϭϯϱͿ͘WĂƌĂŽŽŶƐĞůŚŽ&ĞĚĞƌĂůĚĞŽŶƚĂďŝůŝĚĂĚĞ͕ĞƐƐĂŵĞĚŝĚĂĠŶĞĐĞƐƐĄƌŝĂƉŽƌƋƵĞ͕ΗĚĞĐŽƌƌŝĚŽƐϲϲĂŶŽƐĚĞĐƌŝĂĕĆŽĚŽƐŽŶƐĞůŚŽƐĚĞŽŶƚĂďŝůŝĚĂĚĞ͕ŽĐĂĚĂƐƚƌŽĚŽƐƉƌŽĮƐƐŝŽŶĂŝƐĚĂŽŶƚĂďŝůŝĚĂĚĞƚŽƌŶŽƵͲƐĞĚĞƐĂƚƵĂůŝnjĂĚŽ͕ĨĂnjĞŶĚŽͲƐĞ
ŶĞĐĞƐƐĄƌŝĂĂĂƚƵĂůŝnjĂĕĆŽĚŽƐĚĂĚŽƐĐĂĚĂƐƚƌĂŝƐΗ͘
ĞĂĐŽƌĚŽĐŽŵĂZĞƐŽůƵĕĆŽ͕ŽƌĞĐĂĚĂƐƚƌĂŵĞŶƚŽĠŽďƌŝŐĂƚſƌŝŽĞƐĞƌĆŽŵĂŶƟĚŽƐŽƐ
ĂƚƵĂŝƐŶƷŵĞƌŽƐĚĞƌĞŐŝƐƚƌŽƐĞĂũƵƌŝƐĚŝĕĆŽĚĞ
ĐĂĚĂŽŶƐĞůŚŽZĞŐŝŽŶĂů͘
Procedimentos para recadastramento
ĂƚƵĂůŝnjĂĕĆŽĚŽƐĚĂĚŽƐĚĞǀĞƐĞƌĨĞŝƚĂǀŝĂŝŶƚĞƌŶĞƚ͘dŽĚŽƐŽƐƉƌŽĮƐƐŝŽŶĂŝƐƌĞĐĞďĞƌĆŽ
ƵŵĂƐĞŶŚĂĞdžĐůƵƐŝǀĂʹĞŶǀŝĂĚĂƉĞůŽŽŶƐĞůŚŽZĞŐŝŽŶĂů͕ƉŽƌŵĞŝŽĚŽĞŶĚĞƌĞĕŽĞůĞƚƌƀŶŝĐŽ
ĐŽŶƐƚĂŶƚĞŶŽƐĞƵĐĂĚĂƐƚƌŽʹ͕ĂƋƵĂůĚĂƌĄĂĐĞƐƐŽĂŽƐŝƐƚĞŵĂĚĞƌĞĐĂĚĂƐƚƌĂŵĞŶƚŽ͕ƋƵĞĞƐƚĂƌĄ
ĚŝƐƉŽŶşǀĞůŶŽƐƐŝƚĞƐĚŽƐZƐ͘
ƉſƐŽƌĞĐĞďŝŵĞŶƚŽĚĂƐĞŶŚĂ͕ĠŶĞĐĞƐƐĄƌŝŽƐĞŐƵŝƌĂůŐƵŶƐƉĂƐƐŽƐƉĂƌĂƐĞƌĞĐĂĚĂƐƚƌĂƌ͗
ͻ ĂĐĞƐƐĂƌŽƐŝƐƚĞŵĂĚĞƌĞĐĂĚĂƐƚƌĂŵĞŶƚŽ͕ĚŝƐƉŽŶşǀĞůŶĂƉĄŐŝŶĂƉƌŝŶĐŝƉĂůĚŽƐŝƚĞĚŽZ͖
ͻ ĚŝŐŝƚĂƌŽŶƷŵĞƌŽĚŽƌĞŐŝƐƚƌŽĞĂƐĞŶŚĂĞŝŶŝĐŝĂƌŽƌĞĐĂĚĂƐƚƌĂŵĞŶƚŽ͘ĂƐŽĂƐŝŶĨŽƌŵĂĕƁĞƐ
ĞƐƚĞũĂŵĂƚƵĂůŝnjĂĚĂƐ͕ďĂƐƚĂĐůŝĐĂƌĞŵ͞ĐŽŶĮƌŵĂƌ͟ŶĂƚĞůĂĮŶĂůĚŽƉƌŽŐƌĂŵĂ͖
ͻ ŶŽƐĐĂŵƉŽƐƋƵĞŶĞĐĞƐƐŝƚĞŵĚĞĐŽŵƉƌŽǀĂĕĆŽĚĂŝŶĨŽƌŵĂĕĆŽ͕ĚĞǀĞƌĄƐĞƌĞƐĐůĂƌĞĐŝĚŽ͕ŶŽ
ĞƐƉĂĕŽΗŽďƐĞƌǀĂĕĆŽΗ͕ŽŵŽƟǀŽĚĂĂůƚĞƌĂĕĆŽ͖
ͻ ĂĂƉƌĞƐĞŶƚĂĕĆŽĚĂĚŽĐƵŵĞŶƚĂĕĆŽ͕ƉĂƌĂĂĚĞǀŝĚĂĐŽƌƌĞĕĆŽŶŽĐĂĚĂƐƚƌŽĚŽZĞŐŝŽŶĂů͕ƉŽĚĞƌĄƐĞƌĨĞŝƚĂĚĞĨŽƌŵĂƉĞƐƐŽĂů͕ŶŽZŽƵĞŵĞůĞŐĂĐŝĂZĞŐŝŽŶĂů͕ŽƵƉŽƌƌĞŵĞƐƐĂƉĞůŽƐ
ŽƌƌĞŝŽƐʹŶĞƐƐĞĐĂƐŽ͕ĂƐĐſƉŝĂƐĚŽƐĚŽĐƵŵĞŶƚŽƐĚĞǀĞƌĆŽĞƐƚĂƌĂƵƚĞŶƟĐĂĚĂƐ͘,ĄƚĂŵďĠŵ
ĂƉŽƐƐŝďŝůŝĚĂĚĞĚĞĞŶǀŝŽĚĂĚŽĐƵŵĞŶƚĂĕĆŽƉŽƌŵĞŝŽĞůĞƚƌƀŶŝĐŽ͕ĐŽŵĂƐƐŝŶĂƚƵƌĂĚŝŐŝƚĂů͘
ƐĚƷǀŝĚĂƐƉŽĚĞŵƐĞƌƐĂŶĂĚĂƐŶŽƐZƐ͘
Por Maristela Girotto
Treinamentos sobre SPER
Foto: Divulgação
sŝĐĞͲƉƌĞƐŝĚġŶĐŝĂĚĞZĞŐŝƐƚƌŽĚŽ&ƌĞĂůŝnjŽƵƚƌĞŝŶĂŵĞŶƚŽƐ͕ŶŽƐƷůƟŵŽƐŵĞƐĞƐ͕ĂƚŽĚŽƐŽƐŽŶƐĞůŚŽƐZĞŐŝŽŶĂŝƐĚĞŽŶƚĂďŝůŝĚĂĚĞ
;ZƐͿ͕ƐŽďƌĞŽ^ŝƐƚĞŵĂĚĞWƌŽĐĞƐƐŽůĞƚƌƀŶŝĐŽ
ĚĞZĞŐŝƐƚƌŽ;^WZͿ͕ĨĞƌƌĂŵĞŶƚĂĞůĞƚƌƀŶŝĐĂƉĂƌĂ
ĂƚƌĂŵŝƚĂĕĆŽĞŽũƵůŐĂŵĞŶƚŽĚŽƐƉƌŽĐĞƐƐŽƐĚĞ
ƌĞŐŝƐƚƌŽĚŽ^ŝƐƚĞŵĂ&ͬZƐ͘͞WŽƌŵĞŝŽĚŽ
^WZ͕ƐĞƌĄƉŽƐƐşǀĞůĂŐŝůŝnjĂƌĞĚĂƌŵĂŝŽƌĞĮĐĄĐŝĂĞƐĞŐƵƌĂŶĕĂĂŽĂŶĚĂŵĞŶƚŽĚŽƐƉƌŽĐĞƐƐŽƐ͕͟
ĂĮƌŵĂŽǀŝĐĞͲƉƌĞƐŝĚĞŶƚĞĚĞZĞŐŝƐƚƌŽĚŽ&͕
ŶƚƀŶŝŽDŝŐƵĞů&ĞƌŶĂŶĚĞƐ͘
^ĞŐƵŶĚŽŽǀŝĐĞͲƉƌĞƐŝĚĞŶƚĞ͕Ž^WZƐĞƚŽƌŶĂƌĄ
ŽďƌŝŐĂƚſƌŝŽĂƉĂƌƟƌĚĂƉƵďůŝĐĂĕĆŽĚĂZĞƐŽůƵĕĆŽ
ƋƵĞƚƌĂƚĂƌĄƐŽďƌĞŽ^ŝƐƚĞŵĂ͘K&ĚĞǀĞƌĄƉƵďůŝĐĂƌĂZĞƐŽůƵĕĆŽŶŽƐƉƌŝŵĞŝƌŽƐŵĞƐĞƐĚĞϮϬϭϯ͘
KƐƚƌĞŝŶĂŵĞŶƚŽƐĂŽƐZĞŐŝŽŶĂŝƐĨŽƌĂŵƌĞĂůŝnjĂĚŽƐĞŵƚƌġƐĞƚĂƉĂƐ͗ĚŝĂƐϭϳĞϭϴĚĞĂŐŽƐƚŽ͕Ğŵ
ĞůŽ,ŽƌŝnjŽŶƚĞ͕ĐŽŵĂƉŽŝŽĚŽZD'͕ĞĐŽŶƚŽƵ
ĐŽŵĂƉĂƌƟĐŝƉĂĕĆŽĚŽƐZƐĚĂƐƌĞŐŝƁĞƐ^ƵůĞ
^ƵĚĞƐƚĞ͖ĚŝĂƐϮϳĞϮϴĚĞƐĞƚĞŵďƌŽ͕Ğŵ^ĂůǀĂĚŽƌ͕ĐŽŵĂƉŽŝŽĚŽZ͕ĞƚĞǀĞĂƉƌĞƐĞŶĕĂĚŽƐ
ZƐĚŽEŽƌĚĞƐƚĞ͖ĞĚŝĂƐϭϳĞϭϴĚĞŽƵƚƵďƌŽ͕
ĐŽŵĂƉŽŝŽĚŽZ'K͕Ğŵ'ŽŝąŶŝĂ͕ŽŶĚĞƉĂƌƟĐŝƉĂƌĂŵŽƐƌĞƉƌĞƐĞŶƚĂŶƚĞƐĚŽƐZƐĚŽEŽƌƚĞĞ
ĚŽĞŶƚƌŽͲKĞƐƚĞ͘
Participantes do treinamento no CRCGO
ƐƐĞƐƚƌĞŝŶĂŵĞŶƚŽƐĨŽƌĂŵƌĞĂůŝnjĂĚŽƐŶŽŵŽĚĞůŽĚĞůĂďŽƌĂƚſƌŝŽ͕ŽƵƐĞũĂ͕ĐĂĚĂZƉĂƌƟĐŝƉĂŶƚĞƚĞǀĞăƐƵĂĚŝƐƉŽƐŝĕĆŽƵŵĐŽŵƉƵƚĂĚŽƌĐŽŵ
ĂĐĞƐƐŽĂŽ^WZ͕ƉĂƌĂƋƵĞŽƚƌĞŝŶĂŵĞŶƚŽĨŽƐƐĞ
ƉƌĄƟĐŽ͘͞KďƟǀĞŵŽƐŽƌĞƐƵůƚĂĚŽĞƐƉĞƌĂĚŽ͕ƋƵĞ
ĞƌĂƚĞƌƚŽĚŽƐŽƐZƐĨĂŵŝůŝĂƌŝnjĂĚŽƐĞĐŽŶŚĞĐĞĚŽƌĞƐĚŽ^ŝƐƚĞŵĂ͕͟ĚŝƐƐĞŽǀŝĐĞͲƉƌĞƐŝĚĞŶƚĞ͘
ŽŵŽ^WZ͕ƚŽĚĂĂƚƌĂŵŝƚĂĕĆŽĚŽƐƉƌŽĐĞƐƐŽƐĚĞƌĞŐŝƐƚƌŽƐĞƌĄŽŶůŝŶĞ͕ƉŽƌŝƐƐŽ͕ĂĐŽŵŝƐƐĆŽŝŶƐƟƚƵşĚĂƉĞůŽ&ƉĂƌĂĞƐƚƵĚĂƌĞŝŵƉůĞŵĞŶƚĂƌŽ^ŝƐƚĞŵĂʹĐƵũĂĐŽŽƌĚĞŶĂĕĆŽĞƐƚĄ
ĂĐĂƌŐŽĚĂĐŽŶƐĞůŚĞŝƌĂĚŽ&>ƵĐŝDĞůŝƚĂsĂnj
ʹ͕ĞůĂďŽƌŽƵƵŵDĂŶƵĂůůĞƚƌƀŶŝĐŽĐŽŵĂĮŶĂůŝĚĂĚĞĚĞŽƌŝĞŶƚĂƌŽƐZƐĞĨĂĐŝůŝƚĂƌŽŵĂŶƵƐĞŝŽĚŽ^WZ͘
͞,ŽũĞ͕ĂŵĂŝŽƌƉĂƌƚĞĚŽƐZƐũĄĞƐƚĄƵƟůŝnjĂŶĚŽŽ^WZ͕ĞŵĨŽƌŵĂĚĞƚĞƐƚĞƐ͕ĞĂůŐƵŶƐ
ĚŽƐZĞŐŝŽŶĂŝƐĞĨĞƟǀĂŵĞŶƚĞĐŽŵĞĕĂƌĂŵĂƵƟůŝnjĂƌĞƐƚĂŶŽǀĂĨĞƌƌĂŵĞŶƚĂ͕͟ĂŶƵŶĐŝĂŶƚƀŶŝŽ
DŝŐƵĞů&ĞƌŶĂŶĚĞƐ͘
Por Maristela Girotto
Jornal do CFC – SETEMBRO/OUTUBRO 2012
Sistema CFC/CRCs
13
Presidente assina primeiro processo
eletrônico julgado no CFC
Foto: Divulgação
KƉƌĞƐŝĚĞŶƚĞĚŽŽŶƐĞůŚŽ&ĞĚĞƌĂůĚĞŽŶƚĂďŝůŝĚĂĚĞ͕:ƵĂƌĞnjŽŵŝŶŐƵĞƐĂƌŶĞŝƌŽ͕ŚŽŵŽůŽŐŽƵŶŽĚŝĂϮϲĚĞŽƵƚƵďƌŽ͕ĚƵƌĂŶƚĞƌĞƵŶŝĆŽ
WůĞŶĄƌŝĂ͕ŽƉƌŝŵĞŝƌŽƉƌŽĐĞƐƐŽĞůĞƚƌƀŶŝĐŽũƵůŐĂĚŽƉĞůŽ&͘ΗƐƚĞĠƵŵŵŽŵĞŶƚŽŚŝƐƚſƌŝĐŽ͕
ƉŽƌƋƵĞŝŶĂƵŐƵƌĂŵŽƐƵŵŶŽǀŽƐŝƐƚĞŵĂĚĞũƵůŐĂŵĞŶƚŽĚĞƉƌŽĐĞƐƐŽƐΗ͕ĂĮƌŵŽƵ͕ĂĐƌĞƐĐĞŶƚĂŶĚŽƋƵĞĂƚĞŶĚġŶĐŝĂ͕ĂƉĂƌƟƌĚĞĂŐŽƌĂ͕ĠƋƵĞ
ƚŽĚŽƐŽƐŽŶƐĞůŚŽƐZĞŐŝŽŶĂŝƐĚĞŽŶƚĂďŝůŝĚĂĚĞ
;ZƐͿƉĂƐƐĞŵĂŝŵƉůĂŶƚĂƌŽƐŝƐƚĞŵĂ͕ƉƌĞǀŝƐƚŽ
ŶĂZĞƐŽůƵĕĆŽ&ŶǑϭ͘ϯϬϵͬϭϬ͘
ƐƐĞƉƌŝŵĞŝƌŽƉƌŽĐĞƐƐŽĞůĞƚƌƀŶŝĐŽ͕ũƵůŐĂĚŽ
ƉĞůĂąŵĂƌĂĚĞ&ŝƐĐĂůŝnjĂĕĆŽ͕ƟĐĂĞŝƐĐŝƉůŝŶĂ
ĚŽ&ŶŽĚŝĂϮϱĚĞŽƵƚƵďƌŽ͕ƚĞǀĞŽƌŝŐĞŵŶŽ
ŽŶƐĞůŚŽZĞŐŝŽŶĂůĚĞŽŶƚĂďŝůŝĚĂĚĞĚŽƐƚĂĚŽĚĞ^ĆŽWĂƵůŽ;Z^WͿĞĨŽŝĞŶĐĂŵŝŶŚĂĚŽĂŽ
&ĞŵŐƌĂƵĚĞƌĞĐƵƌƐŽ͘
:ƵĂƌĞnjĂƌŶĞŝƌŽĨĞnjƋƵĞƐƚĆŽĚĞƌĞŐŝƐƚƌĂƌ
ĐƵŵƉƌŝŵĞŶƚŽƐĂŽZ^W͕ƋƵĞĨŽŝŽƉƌŝŵĞŝƌŽ
ŽŶƐĞůŚŽĚĞŽŶƚĂďŝůŝĚĂĚĞĂĞƐƚĂďĞůĞĐĞƌŽƐ
ƉƌŽĐĞĚŝŵĞŶƚŽƐĚŽƐƉƌŽĐĞƐƐŽƐĞůĞƚƌƀŶŝĐŽƐĂĚŵŝŶŝƐƚƌĂƚŝǀŽƐĚĞĨŝƐĐĂůŝnjĂĕĆŽŝŶƐƚĂƵƌĂĚŽƐŶŽ
ąŵďŝƚŽĚŽĞƐƚĂĚŽ͘KƉƌĞƐŝĚĞŶƚĞƚĂŵďĠŵƉĂƌĂďĞŶŝnjŽƵŽǀŝĐĞͲƉƌĞƐŝĚĞŶƚĞĚĞ&ŝƐĐĂůŝnjĂĕĆŽ͕ƟĐĂ
Reunião Plenária em que foi homologado o primeiro processo eletrônico julgado pelo CFC
ĞŝƐĐŝƉůŝŶĂĚŽ&͕^ĠƌŐŝŽWƌĂĚŽĚĞDĞůůŽ͕Ğ
ŽƐĚĞŵĂŝƐŵĞŵďƌŽƐĚĂąŵĂƌĂƉĞůĂŝŶŝĐŝĂƟǀĂ͘
KƐƉƌŽĐĞĚŝŵĞŶƚŽƐĚŽƐƉƌŽĐĞƐƐŽƐĞůĞƚƌƀŶŝĐŽƐĂĚŵŝŶŝƐƚƌĂƟǀŽƐĚĞĮƐĐĂůŝnjĂĕĆŽŶŽąŵďŝƚŽĚŽ
Z^WĨŽƌĂŵĂƉƌŽǀĂĚŽƐƉĞůĂZĞƐŽůƵĕĆŽZ^WŶǑ
ϭ͘ϭϭϭͬϮϬϭϮ͘ƐƐĞƐƉƌŽĐĞĚŝŵĞŶƚŽƐĞƐƚĂǀĂŵƉƌĞǀŝƐƚŽƐŶĂZĞƐŽůƵĕĆŽ&ŶǑϭ͘ϯϬϵͬϭϬ͕ĐƵũĂĞŵĞŶƚĂ
ƌĞŐŝƐƚƌĂ͗ΗƉƌŽǀĂŽZĞŐƵůĂŵĞŶƚŽĚĞWƌŽĐĞĚŝŵĞŶƚŽƐWƌŽĐĞƐƐƵĂŝƐĚŽƐŽŶƐĞůŚŽƐĚĞŽŶƚĂďŝůŝĚĂĚĞ͕
ƋƵĞĚŝƐƉƁĞƐŽďƌĞŽƐƉƌŽĐĞƐƐŽƐĂĚŵŝŶŝƐƚƌĂƟǀŽƐĚĞ
ĮƐĐĂůŝnjĂĕĆŽ͕ĞĚĄŽƵƚƌĂƐƉƌŽǀŝĚġŶĐŝĂƐΗ͘
ZĞƐŽůƵĕĆŽ&ŶǑϭ͘ϯϬϵͬϭϬƉƌĞǀġƋƵĞ
Η^ĞƌĄĂĚŵŝƟĚĂĂĐŽŵƵŶŝĐĂĕĆŽĚŽƐĂƚŽƐƉƌŽĐĞƐƐƵĂŝƐƉŽƌŵĞŝŽĞůĞƚƌƀŶŝĐŽĐŽŵĐĞƌƟĮĐĂĕĆŽĚŝŐŝ-
ƚĂů͕ŵĞĚŝĂŶƚĞƌĞŐƵůĂŵĞŶƚĂĕĆŽĚŽŽŶƐĞůŚŽĚĞ
ŽŶƚĂďŝůŝĚĂĚĞƉƌŽĐĞƐƐĂŶƚĞΗ;ƌƚ͘ϭϬ͕ƉĂƌĄŐƌĂĨŽ
ƷŶŝĐŽͿ͘ůĠŵĚŝƐƐŽ͕ĂZĞƐŽůƵĕĆŽĞƐƚĂďĞůĞĐĞƋƵĞ
ΗŝŶƐƚƌƵĕĆŽĞĂƚƌĂŵŝƚĂĕĆŽĞůĞƚƌƀŶŝĐĂĚŽƐƉƌŽĐĞƐƐŽƐĂĚŵŝŶŝƐƚƌĂƟǀŽƐĚĞĮƐĐĂůŝnjĂĕĆŽŶŽąŵďŝƚŽ
ĚŽƐŽŶƐĞůŚŽƐZĞŐŝŽŶĂŝƐĚĞŽŶƚĂďŝůŝĚĂĚĞĚĞǀĞƌĆŽƐĞƌƌĞŐƵůĂŵĞŶƚĂĚĂƐƉĞůŽŽŶƐĞůŚŽĚĞŽŶƚĂďŝůŝĚĂĚĞƉƌŽĐĞƐƐĂŶƚĞ͕ĞŵZĞƐŽůƵĕĆŽĞƐƉĞĐşĮĐĂ͕ĚĞǀŝĚĂŵĞŶƚĞŚŽŵŽůŽŐĂĚĂƉĞůŽWůĞŶĄƌŝŽĚŽ
&Η;ƌƚ͘ϰϳ͕ƉĂƌĄŐƌĂĨŽϵǑͿ͘
ZĞƐŽůƵĕĆŽZ^WŶǑϭ͘ϭϭϭͬϮϬϭϮĨŽŝĂƉƌŽǀĂĚĂƉĞůĂĞůŝďĞƌĂĕĆŽ&ŶǑϯϵϯͬϮϬϭϮ͕ĚĞϮϰ
ĚĞŵĂŝŽĚĞƐƚĞĂŶŽ͕ĞŚŽŵŽůŽŐĂĚĂƉĞůŽWůĞŶĄƌŝŽĚŽ&ŶŽĚŝĂƐĞŐƵŝŶƚĞ͘
Por Maristela Girotto
Presidentes do CFC e FBC
recebem homenagem do CRCPB
WĂƌĂĞŶĐĞƌƌĂƌ͕ŽƉƌĞƐŝĚĞŶƚĞĂŐƌĂĚĞĐĞƵĂŽ
ĚĞƉƵƚĂĚŽĨĞĚĞƌĂůĂŵŝĆŽ&ĞůŝĐŝĂŶŽƉĞůĂƐƵĂ
ƉĂƌƚŝĐŝƉĂĕĆŽŶŽƉƌŽĐĞƐƐŽŶŽDŝŶŝƐƚĠƌŝŽĚŽ
dƌĂďĂůŚŽ͕ƌĞƐƐĂůƚĂŶĚŽŽŽŶƐĞůŚŽZĞŐŝŽŶĂůĚĞ
ŽŶƚĂďŝůŝĚĂĚĞĐŽŵŽƉĂƌĐĞŝƌŽ͘͞ŶŽƐƐĂƉĂƌĐĞƌŝĂ
ĨŽƌƚĂůĞĐĞŽƉƌŽĐĞƐƐŽĂƵĚĂĐŝŽƐŽĚĞĐĂƉĂĐŝƚĂĕĆŽ
ĚĞƵŵĂĐůĂƐƐĞƋƵĞďƵƐĐĂƉĞůĂĨŽƌĕĂĞƌĞƉƌĞƐĞŶƚĂƟǀŝĚĂĚĞ͕͟ĂŶĂůŝƐŽƵ:ƵĂƌĞnj͘
:ŽƐĠDĂƌƚŽŶŝŽƉĂƌĂďĞŶŝnjŽƵŽƉƌĞƐŝĚĞŶƚĞĚŽ
ZW͕'ŝůƐĂŶĚƌŽŽƐƚĂDĂĐĞĚŽ͕ƉĞůĂŝŶŝĐŝĂƟǀĂ
ĂƌƌŽũĂĚĂĞĞŵƉƌĞĞŶĚĞĚŽƌĂĚŽƉƌŽũĞƚŽĐŚĂŵĂĚŽ
ΗƋƵŝŶƚĂĚŽĐŽŶŚĞĐŝŵĞŶƚŽΗ͕ƋƵĞĐŽŶƐŝƐƚĞĞŵƚƌĞŝŶĂŵĞŶƚŽƐĚŽƐĐŽŶƚĂĚŽƌĞƐƉĂƌĂŝďĂŶŽƐ͕ƐĞŐƵŝŶĚŽ
ŽƉƌŽũĞƚŽĚŽ&ĚĞĞĚƵĐĂĕĆŽĐŽŶƟŶƵĂĚĂ͘
>ŽŐŽĞŵƐĞŐƵŝĚĂ͕DĂƌƚŽŶŝŽĨĂůŽƵƐŽďƌĞŽƐĞƵ
ΗƚƌĂďĂůŚŽĂďŶĞŐĂĚŽĚĞƵŵĐŝĚĂĚĆŽƋƵĞƐĞĐĂŶĚŝĚĂƚŽƵƉĂƌĂĂũƵĚĂƌƐĞƵĞƐƚĂĚŽ͘ZĞƐƐĂůƚŽƵƋƵĞŽĚĞ-
Foto: Divulgação
KƉƌĞƐŝĚĞŶƚĞĚŽ&͕:ƵĂƌĞnjŽŵŝŶŐƵĞƐĂƌŶĞŝƌŽ͕ĞŽƉƌĞƐŝĚĞŶƚĞĚĂ&͕:ŽƐĠDĂƌƚŽŶŝŽůǀĞƐ
ŽĞůŚŽ͕ĨŽƌĂŵŚŽŵĞŶĂŐĞĂĚŽƐĞŵ^ĞƐƐĆŽ^ŽůĞŶĞ͕
ŶĂŶŽŝƚĞĚŽĚŝĂϭϲĚĞĂŐŽƐƚŽ͕ŶŽWůĞŶĄƌŝŽĚŽŽŶƐĞůŚŽZĞŐŝŽŶĂůĚĞŽŶƚĂďŝůŝĚĂĚĞĚĂWĂƌĂşďĂ;ZWͿ͘
KƉƌĞƐŝĚĞŶƚĞ:ƵĂƌĞnjŝŶŝĐŝŽƵƐƵĂĨĂůĂĞŶĂůƚĞĐĞŶĚŽŽƐƉĂƌůĂŵĞŶƚĂƌĞƐĞƉƌŽĮƐƐŝŽŶĂŝƐƋƵĞ
ŵŝůŝƚĂŵŶĂĄƌĞĂĐŽŶƚĄďŝů͘:ƵĂƌĞnjĨĂůŽƵƐŽďƌĞŽ
ϭϵǑͲƌĞĂůŝnjĂĚŽĞŵĂŐŽƐƚŽ;ǀĞƌ:ŽƌŶĂů&
ŶǑϭϭϯͿͲĞƐŽďƌĞŽƉƌŽĐĞƐƐŽĚĞĐŽŶǀĞƌŐġŶĐŝĂ
ĚĂƐŶŽƌŵĂƐĐŽŶƚĄďĞŝƐ͘^ĞŐƵŶĚŽŽ:ƵĂƌĞnj͕ΗŽ&
ŶĆŽĞŶǀŝĚĂƌĄĞƐĨŽƌĕŽƐĞĞƐƚĄĂƉŽŝĂŶĚŽƚŽĚŽƐŽƐ
ŽŶƐĞůŚŽƐZĞŐŝŽŶĂŝƐŶĞƐƚĞƉƌŽĐĞƐƐŽΗ͘:ƵĂƌĞnjĨĂůŽƵ͕ĂŝŶĚĂ͕ƐŽďƌĞŽƚƌĂďĂůŚŽƌĞĂůŝnjĂĚŽƉĞůŽ&
ŶŽƋƵĞĚŝnjƌĞƐƉĞŝƚŽăWƌĞƐƚĂĕĆŽĚĞŽŶƚĂƐůĞŝƚŽƌĂŝƐĞăƉƌĞƐƚĂĕĆŽĚĞĐŽŶƚĂƐĚĂƐĞŶƟĚĂĚĞƐĞƐƉŽƌƟǀĂƐĐŽŵŽĐŽŶƚƌŝďƵŝĕĆŽĞĨĞƟǀĂăƐŽĐŝĞĚĂĚĞ͘
Juarez Domingues (CFC)
José Martonio (FBC)
ƉƵƚĂĚŽĨĞĚĞƌĂůĂŵŝĆŽ&ĞůŝĐŝĂŶŽƌĞƉƌĞƐĞŶƚĂŶĆŽƐſ
ŽƉĂƉĞůĚĞƌĞƉƌĞƐĞŶƚĂŶƚĞĚĂWĂƌĂşďĂ͕ŵĂƐ͕Ɛŝŵ͕ĚŽ
ƌĂƐŝů͞ŽŶƟŶƵŽĚŝnjĞŶĚŽƋƵĞŽƐƉĂƌĂŝďĂŶŽƐĚĞǀĞŵ
ƐĞŽƌŐƵůŚĂƌĚĞƐƐĞĚĞƉƵƚĂĚŽ͕ƋƵĞ͕ƉƌŽŶƚĂŵĞŶƚĞ͕
ĂƚĞŶĚĞƵĂŽƉůĞŝƚŽĚĂĐĂƚĞŐŽƌŝĂĐŽŵŽƵŵĚŝŐŶŽƌĞƉƌĞƐĞŶƚĂŶƚĞĚŽƉŽǀŽďƌĂƐŝůĞŝƌŽΗ͕ƌĞƐƐĂůƚŽƵ͘
Por Fábricio Santos
14
Jornal do CFC – SETEMBRO/OUTUBRO 2012
Notícias Contábeis
XII Prolatino está com inscrições abertas
Ky//ŽŶŐƌĞƐƐŽ/ŶƚĞƌŶĂĐŝŽŶĂůĚĞŽŶƚĂďŝůŝĚĂĚĞĚŽDƵŶĚŽ>ĂƟŶŽ;WƌŽůĂƟŶŽͿƐĞƌĄƌĞĂůŝnjĂĚŽĚĞϳĂϵĚĞŵĂƌĕŽĚĞϮϬϭϯ͕ĞŵWŽƌƚŽ^ĞŐƵƌŽ
;Ϳ͘WƌŽĮƐƐŝŽŶĂŝƐĚĂĄƌĞĂĐŽŶƚĄďŝůĞĂĮŶƐ͕ŐĞƐƚŽƌĞƐĚĞĞŶƐŝŶŽ͕ƉƌŽĨĞƐƐŽƌĞƐĞĞƐƚƵĚĂŶƚĞƐĚĞ
ŝġŶĐŝĂƐŽŶƚĄďĞŝƐũĄƉŽĚĞŵƐĞŝŶƐĐƌĞǀĞƌʹŶŽ
ƐŝƚĞĞǀĞŶƚŽŚƩƉ͗ͬͬƉƌŽůĂƟŶŽ͘ĐĨĐ͘ŽƌŐ͘ďƌͬʹƉĂƌĂ
ĂƐĐĞƌĐĂĚĞŵŝůǀĂŐĂƐĚŝƐƉŽŶşǀĞŝƐ͘
ŶƚƌĞŽƐŽďũĞƟǀŽƐĚŽWƌŽůĂƟŶŽ͕ĞƐƚĆŽĂĂǀĂůŝĂĕĆŽĚŽƉƌŽŐƌĞƐƐŽĐŝĞŶơĮĐŽͲĐŽŶƚĄďŝůŶŽŵƵŶĚŽůĂƟŶŽ͖ĂŚĂƌŵŽŶŝnjĂĕĆŽĚĂůŝŶŚĂĐƵůƚƵƌĂůůĂƟŶĂ
ĐŽŵŽŵƵŶĚŽĂĐĂĚġŵŝĐŽŝŶƚĞƌŶĂĐŝŽŶĂů͖ŽŝŶĐĞŶƟǀŽăƌĞŇĞdžĆŽƐŽďƌĞŽĐŽŶŚĞĐŝŵĞŶƚŽ͕ĞŶĨĂƟnjĂŶ-
ĚŽƐƵĂĮůŽƐŽĮĂ͖ĞĂŵŽƟǀĂĕĆŽĚĞĚĞďĂƚĞƐůŝǀƌĞƐ
ĞĐŽŶǀŝǀġŶĐŝĂĐŽŵĂƵƚŽƌŝĚĂĚĞƐŝŶƚĞůĞĐƚƵĂŝƐ͘
EĂƉƌŽŐƌĂŵĂĕĆŽ͕ĞƐƚĆŽƉƌĞǀŝƐƚŽƐƉĂŝŶĠŝƐĐŽŵŽƐƐĞŐƵŝŶƚĞƐƚĞŵĂƐ͗͞ dĞŽƌŝĂĚĂ
ŽŶƚĂďŝůŝĚĂĚĞĞƉŝƐƚĞŵŽůŽŐŝĂĚĂŝġŶĐŝĂ͕͟
͞ŽŶƚĂďŝůŝĚĂĚĞƉůŝĐĂĚĂăWĞƋƵĞŶĂĞDĠĚŝĂŵƉƌĞƐĂ͕͟͞EŽƌŵĂƐĚĞŽŶƚĂďŝůŝĚĂĚĞ
ƉůŝĐĂĚĂƐĂŽ^ĞƚŽƌWƷďůŝĐŽ͕͟͞/&Z^ĞŽDƵŶĚŽŽƌƉŽƌĂƚŝǀŽ͟Ğ͞YƵĞƐƚƁĞƐŵďŝĞŶƚĂŝƐ
ŶŽŵďŝƚŽ/ŶƚĞƌŶĂĐŝŽŶĂů͘͟
ůĠŵĚĞĐŽŶƚĞƷĚŽƚĠĐŶŝĐŽ͕ĂƉƌŽŐƌĂŵĂĕĆŽ
ƉƌĞǀġĂƌĞĂůŝnjĂĕĆŽĚĂĂŵŝŶŚĂĚĂĚŽŽŶŚĞĐŝŵĞŶƚŽ͕ĐŽŵǀŝƐŝƚĂĕĆŽăĄƌĞĂŚŝƐƚſƌŝĐĂĚĞWŽƌƚŽ
^ĞŐƵƌŽ͘WĂƌĂĂĚĞƐĐŽŶƚƌĂĕĆŽĞŽĞŶƚƌŽƐĂŵĞŶƚŽ
ĞŶƚƌĞŽƐƉĂƌƟĐŝƉĂŶƚĞƐ͕ĞƐƚĄƉƌŽŐƌĂŵĂĚŽƵŵůƵĂƵ͘
^ĂŝďĂŵĂŝƐƐŽďƌĞŽy//WƌŽůĂƟŶŽŶŽƐŝƚĞĚŽ
ĞǀĞŶƚŽ͗ŚƩƉ͗ͬͬƉƌŽůĂƟŶŽ͘ĐĨĐ͘ŽƌŐ͘ďƌͬ͘
Por Maristela Girotto
Comissão que estuda Lei
da lavagem de dinheiro realiza reuniões
Foto: Robson Cesco
KƐŵĞŵďƌŽƐĚĂŽŵŝƐƐĆŽĚĞĞĨĞƐĂĚŽƐ
ŝƌĞŝƚŽƐĞWƌĞƌƌŽŐĂƟǀĂƐĚŽWƌŽĮƐƐŝŽŶĂůŽŶƚĄďŝůƌĞĂůŝnjĂƌĂŵƵŵĂƐĠƌŝĞĚĞƌĞƵŶŝƁĞƐŶŽƐƷůƟŵŽƐŵĞƐĞƐ͕ŶŽŽŶƐĞůŚŽ&ĞĚĞƌĂůĚĞŽŶƚĂďŝůŝĚĂĚĞ͕ĐŽŵĂĮŶĂůŝĚĂĚĞĚĞĞůĂďŽƌĂƌƵŵĂƉƌŽƉŽƐƚĂĚĞŶŽƌŵĂƟnjĂĕĆŽƐŽďƌĞŽƐƉƌŽĐĞĚŝŵĞŶƚŽƐ
ĂƐĞƌĞŵŽďƐĞƌǀĂĚŽƐƉĞůŽƐƉƌŽĮƐƐŝŽŶĂŝƐĞŽƌŐĂŶŝnjĂĕƁĞƐĐŽŶƚĄďĞŝƐ͕ƚĞŶĚŽĞŵǀŝƐƚĂŽĚŝƐƉŽƐƚŽŶĂ>ĞŝŶǑϭϮ͘ϲϴϯͬϭϮʹƋƵĞĂůƚĞƌŽƵĂ>ĞŝŶǑ
ϵ͘ϲϭϯͬϵϴ͕ĞƐƚĂďĞůĞĐĞŶĚŽŶŽǀĂƐƌĞŐƌĂƐƉĂƌĂŽ
ĐŽŶƚƌŽůĞĚŽƐĐƌŝŵĞƐĚĞůĂǀĂŐĞŵĚĞĚŝŶŚĞŝƌŽĞ
ŝŵƉŽŶĚŽŶŽǀĂƐƌĞƐƉŽŶƐĂďŝůŝĚĂĚĞƐĂĚŵŝŶŝƐƚƌĂƟǀĂƐĂŽƐƉƌŽĮƐƐŝŽŶĂŝƐĚĂĐŽŶƚĂďŝůŝĚĂĚĞ͘
ŽŵŝƐƐĆŽĠĐŽŵƉŽƐƚĂƉĞůŽƐƐĞŐƵŝŶƚĞƐŵĞŵďƌŽƐ͗ŶŽƌLJ>Ƶŝnj^ƉŝŶĞůůŝ͕ǀŝĐĞͲƉƌĞƐŝĚĞŶƚĞĚĞĞƐĞŶǀŽůǀŝŵĞŶƚŽKƉĞƌĂĐŝŽŶĂůĚŽ&ĞĐŽŽƌĚĞŶĂĚŽƌĚĂ
ŽŵŝƐƐĆŽ͖^ĞƌŐŝŽ&ĂƌĂĐŽ͕ƌĞƉƌĞƐĞŶƚĂŶƚĞĚŽŽŶƐĞůŚŽZĞŐŝŽŶĂůĚĞŽŶƚĂďŝůŝĚĂĚĞĚĞ^ĂŶƚĂĂƚĂƌŝŶĂ
;Z^Ϳ͖ZŽďĞƌƚŽĂƌůŽƐ&ĞƌŶĂŶĚĞƐŝĂƐ͕ĚŽZW͖ZŽĚƌŝŐŽDĂŐĂůŚĆĞƐĚĞKůŝǀĞŝƌĂĞ:ĂƋƵĞůŝŶĞ
ůŵŝƌŽĚŽ&͖'ƵŝůŚĞƌŵĞŽƩƌĞůWĞƌĞŝƌĂdŽƐƚĞƐ͕
ĚĂ&ĞŶĂĐŽŶ͖DĂƌĐŽƵƌĠůŝŽ&ƵĐŚŝĚĂ͕ĚŽ/ďƌĂĐŽŶ͖
Ğ:ŽĆŽůĨƌĞĚŽĚĞ^ŽƵnjĂZĂŵŽƐĚŽƐƉşƌŝƚŽ^ĂŶƚŽ͘
dĂŵďĠŵƉĂƌƟĐŝƉĂŵĚŽ'ƌƵƉŽ͕ĐŽŵŽĐŽŶǀŝĚĂĚŽƐ͕
ůĄƵĚŝŽ>ŽŶŐŽ͕ƌĞƉƌĞƐĞŶƚĂŶƚĞĚŽ/ďƌĂĐŽŶ͕Ğ&ƌĂŶĐŝƐĐŽŶƚƀŶŝŽ&Ğŝũſ͕ƉƌĞƐŝĚĞŶƚĞĚĂŽŶĨĞĚĞƌĂĕĆŽ
EĂĐŝŽŶĂůĚĂƐWƌŽĮƐƐƁĞƐ>ŝďĞƌĂŝƐ;EW>Ϳ͘
ƐƌĞƵŶŝƁĞƐĚŽƐŵĞŵďƌŽƐĚĂŽŵŝƐƐĆŽ͕ŝŶƐƟƚƵşĚĂƉŽƌƉŽƌƚĂƌŝĂĚŽ&͕ŽĐŽƌƌĞƌĂŵŶŽƐĚŝĂƐ
ϭϵĞϮϴĚĞƐĞƚĞŵďƌŽ͕ϭϲĚĞŽƵƚƵďƌŽĞϵĞϮϵĚĞ
ŶŽǀĞŵďƌŽ͘ŶƚĞƌŝŽƌŵĞŶƚĞ͕ŶŽĚŝĂϭǑĚĞĂŐŽƐƚŽ͕
ĂŽŵŝƐƐĆŽƉĂƌƟĐŝƉŽƵĚĞƌĞƵŶŝĆŽƉƌĠǀŝĂĐŽŵŽ
Membros do Grupo: Sergio Faraco, Rodrigo Magalhães, Jaqueline Elmiro, Enory Spinelli, Guilherme Tostes, Cláudio Longo e João Alfredo
ƉƌĞƐŝĚĞŶƚĞĚŽŽŶƐĞůŚŽĚĞŽŶƚƌŽůĞĚĞƟǀŝĚĂĚĞƐ&ŝŶĂŶĐĞŝƌĂƐ;ŽĂĨͿ͕ŶƚƀŶŝŽ'ƵƐƚĂǀŽZŽĚƌŝŐƵĞƐ͘KŽĂĨĠŽſƌŐĆŽĨĞĚĞƌĂůƌĞƐƉŽŶƐĄǀĞůƉŽƌ
ĚŝƐĐŝƉůŝŶĂƌ͕ƌĞĐĞďĞƌ͕ĞdžĂŵŝŶĂƌĞŝĚĞŶƟĮĐĂƌŽĐŽƌƌġŶĐŝĂƐƐƵƐƉĞŝƚĂƐĚĞĂƟǀŝĚĂĚĞƐŝůşĐŝƚĂƐĚĞƐƐĂůĞŝ͘
WĂƌĂŽĐŽŽƌĚĞŶĂĚŽƌĚĂĐŽŵŝƐƐĆŽ͕ŶŽƌLJ
^ƉŝŶĞůůŝ͕ĂƐƌĞƵŶŝƁĞƐĚĂŽŵŝƐƐĆŽĨŽƌĂŵƉƌŽĚƵƟǀĂƐŶŽƐĞŶƟĚŽĚĞƐĞĂůŝŶŚĂǀĂƌŽƐƉƌŝŶĐŝƉĂŝƐ
ƉŽŶƚŽƐƋƵĞĞŶǀŽůǀĞŵŽĞdžĞƌĐşĐŝŽĚĂĂƟǀŝĚĂĚĞ
ƉƌŽĮƐƐŝŽŶĂů͕ĚĂŝŶĨŽƌŵĂĕĆŽĐŽŶƚĄďŝůĞŽƐƉƌŝŶĐşƉŝŽƐĚĂůĞŝĚĂůĂǀĂŐĞŵĚĞĚŝŶŚĞŝƌŽ͘͞,ĄƉŽŶƚŽƐ
ƌĞůĞǀĂŶƚĞƐƋƵĞƉƌĞĐŝƐĂŵƐĞƌĂŶĂůŝƐĂĚĂƐ͕ĞƐƚƵĚĂĚŽƐĞĐŽŶƐŝĚĞƌĂĚŽƐ͕ƌĞůĂĐŝŽŶĂĚŽƐĂŽƐƌĞŐŝƐƚƌŽƐĐŽŶƚĄďĞŝƐ͕ƉƌŽƉƌŝĂŵĞŶƚĞĚŝƚŽƐ͕ĚŽƐŝŐŝůŽĞ
ĚĂĠƟĐĂƉƌŽĮƐƐŝŽŶĂů͕͟ĂĮƌŵĂ͘
ŝŶĚĂƐĞŐƵŶĚŽ^ƉŝŶĞůůŝ͕͞ĠŝŵƉŽƌƚĂŶƚĞĂůĞƌƚĂƌĞƚƌĂŶƋƵŝůŝnjĂƌŽƐƉƌŽĮƐƐŝŽŶĂŝƐƋƵĞŶĆŽƐĞƚƌĂƚĂ
ĚĞĚĞŶƵŶĐŝĂƌĂŽŽĂĨ͕ŵĂƐ͕Ɛŝŵ͕ĐƵŵƉƌŝƌŽƋƵĞĂ
ůĞŝĚĞƚĞƌŵŝŶĂ͕ƐŽďƐŝŐŝůŽ͕ĞŵŝŶĨŽƌŵĂƌƐŝƚƵĂĕƁĞƐ
ĞŽƉĞƌĂĕƁĞƐƋƵĞƉŽƐƐĂŵĐĂƌĂĐƚĞƌŝnjĂƌŝŶĚşĐŝŽƐĚĞ
ŝƌƌĞŐƵůĂƌŝĚĂĚĞƐ͘͟>ĞŝŝŶƚĞŐƌĂŽĐŽŵƉƌŽŵŝƐƐŽĚŽ
ŐŽǀĞƌŶŽďƌĂƐŝůĞŝƌŽ͕ƐŝŐŶĂƚĄƌŝŽĚŽĂĐŽƌĚŽĞŶƚƌĞŽƐ
ƉĂşƐĞƐĚĂKƌŐĂŶŝnjĂĕĆŽĚĂƐEĂĕƁĞƐhŶŝĚĂƐ;KEhͿ͕
ĐŽŶƚƌĂĂůĂǀĂŐĞŵĚĞĚŝŶŚĞŝƌŽŶŽŵƵŶĚŽ͘
KŽŶƐĞůŚŽ&ĞĚĞƌĂůĚĞŽŶƚĂďŝůŝĚĂĚĞ͕ĐŽŵŽ
ſƌŐĆŽƌĞŐƵůĂĚŽƌĚĂƉƌŽĮƐƐĆŽĐŽŶƚĄďŝůŶŽƌĂƐŝů͕
ĨŽŝŝŶƐƚĂĚŽŶĂůĞŝ͕ĂĞdžĞŵƉůŽĚĞŽƵƚƌĂƐƉƌŽĮƐƐƁĞƐ͕ĚŽƐƉƌŽĐĞĚŝŵĞŶƚŽƐƌĞŐƵůĂƚſƌŝŽƐĚĂůĞŐŝƐůĂĕĆŽ͕ĂƐƐŝŵĐŽŵŽƐŽďƌĞĂĨŽƌŵĂĚĞƐĞƌĐƵŵƉƌŝĚĂ͘
ŵϮϬϭϯ͕ŽƐŵĞŵďƌŽƐĚĂŽŵŝƐƐĆŽĚĞĞĨĞƐĂĚŽƐŝƌĞŝƚŽƐĞWƌĞƌƌŽŐĂƟǀĂƐĚŽWƌŽĮƐƐŝŽŶĂů
ŽŶƚĄďŝůǀŽůƚĂŵĂƐĞƌĞƵŶŝƌ͘
Por Maristela Girotto
Jornal do CFC – SETEMBRO/OUTUBRO 2012
15
Evento
II Congresso: Informação de Custos e
Qualidade do Gasto no Setor Público
Foto: Robson Cesco
KƉƌĞƐŝĚĞŶƚĞĚŽŽŶƐĞůŚŽ&ĞĚĞƌĂůĚĞŽŶƚĂďŝůŝĚĂĚĞ;&Ϳ͕:ƵĂƌĞnjŽŵŝŶŐƵĞƐĂƌŶĞŝƌŽ͕
ƉĂƌƟĐŝƉŽƵĚĂĂďĞƌƚƵƌĂĚŽ//ŽŶŐƌĞƐƐŽ͗/ŶĨŽƌŵĂĕĆŽĚĞƵƐƚŽƐĞYƵĂůŝĚĂĚĞĚŽ'ĂƐƚŽŶŽ^ĞƚŽƌWƷďůŝĐŽ͕ŶŽĚŝĂϭϳĚĞŽƵƚƵďƌŽ͕ŶĂƐĐŽůĂĚĞ
ĚŵŝŶŝƐƚƌĂĕĆŽ&ĂnjĞŶĚĄƌŝĂ;ƐĂĨͿ͕ĞŵƌĂƐşůŝĂ͘
KĞǀĞŶƚŽĂĐŽŶƚĞĐĞƵĚĞϭϳĂϭϵĚĞŽƵƚƵďƌŽ͕
ĐŽŵƌĞĂůŝnjĂĕĆŽĞĂƉŽŝŽĚĂƐĂĨ͕^ĞĐƌĞƚĂƌŝĂĚŽ
dĞƐŽƵƌŽEĂĐŝŽŶĂů;^dEͿ͕&͕/ŶƐƟƚƵƚŽ^ŽĐŝĂů
/ƌŝƐĞ/ŶƐƟƚƵƚŽZƵŝĂƌďŽƐĂ͘
:ƵĂƌĞnjĂƌŶĞŝƌŽ͕ĞŵďƌĞǀĞĚŝƐĐƵƌƐŽ͕ĂŐƌĂĚĞĐĞƵĂƉĂƌƟĐŝƉĂĕĆŽŶŽĞǀĞŶƚŽĞ͕ĞŵĞƐƉĞĐŝĂů͕ĞdžƉƌĞƐƐŽƵĂŐƌĂĚĞĐŝŵĞŶƚŽĂEĞůƐŽŶDĂĐŚĂĚŽ͕ĞdžͲƐĞĐƌĞƚĄƌŝŽĞdžĞĐƵƟǀŽĚŽDŝŶŝƐƚĠƌŝŽ
ĚĂ&ĂnjĞŶĚĂ͕ĞĂ'ŝůǀĂŶĚĂ^ŝůǀĂĂŶƚĂƐ͕ƐƵďƐĞĐƌĞƚĄƌŝŽĚĞŽŶƚĂďŝůŝĚĂĚĞWƷďůŝĐĂĚĂ^ĞĐƌĞƚĂƌŝĂĚŽdĞƐŽƵƌŽEĂĐŝŽŶĂů;^dEͿ͕ƉĞůŽƐƚƌĂďĂůŚŽƐƋƵĞǀġŵƐĞŶĚŽƌĞĂůŝnjĂĚŽƐ͕ŚĄĂŶŽƐ͕Ğŵ
ĐŽŶũƵŶƚŽĐŽŵŽ&͘ůĞƚĂŵďĠŵĚĞƐƚĂĐŽƵ
ƉĂƌĐĞƌŝĂƐĐŽŵŽƵƚƌŽƐſƌŐĆŽƐŐŽǀĞƌŶĂŵĞŶƚĂŝƐ
ĞĐŽŵĞŶƟĚĂĚĞƐŝŶƚĞƌŶĂĐŝŽŶĂŝƐ͘ΗK&ŵĂŶƚĠŵƉĂƌĐĞƌŝĂƐŶĆŽƐſĐŽŵĂ^dE͕ŽdƌŝďƵŶĂůĚĞ
ŽŶƚĂƐĚĂhŶŝĆŽ;dhͿ͕ŵĂƐĐŽŵƵŵĂƐĠƌŝĞĚĞ
ŽƌŐĂŶŝƐŵŽƐƋƵĞƐĞƉƌĞŽĐƵƉĂŵĐŽŵŽďĞŵĐŽŵƵŵĂůŝĐĞƌĕĂĚŽŶĂƚƌĂŶƐƉĂƌġŶĐŝĂΗ͕ĂĮƌŵŽƵ͘
KƉƌĞƐŝĚĞŶƚĞĚŽ&ƌĞƐƐĂůƚŽƵŽŵŽŵĞŶƚŽ
ĚĞŵƵĚĂŶĕĂƐĞĚĞĞǀŽůƵĕĆŽĚĂŽŶƚĂďŝůŝĚĂĚĞ
ŶŽƐĐĞŶĄƌŝŽƐŶĂĐŝŽŶĂůĞŝŶƚĞƌŶĂĐŝŽŶĂů͘ΗKŵƵŶĚŽƉĂƐƐŽƵĂĚĂƌĂƚĞŶĕĆŽĞƐƉĞĐŝĂůăŽŶƚĂďŝůŝĚĂ-
Juarez Carneiro (sexto da esq. para dir.) na abertura do Congresso; a ministra Miriam Belchior (ao centro) também participou
ĚĞ͕ŝŶĐůƵƐŝǀĞĚŽƐĞƚŽƌƉƷďůŝĐŽΗ͕ĚŝƐƐĞ͕ĨƌŝƐĂŶĚŽ
ĂĐƌĞƐĐĞŶƚĞŝŵƉŽƌƚąŶĐŝĂĚĂƋƵĂůŝĮĐĂĕĆŽĐŽŶƟŶƵĂĚĂĚŽƐƉƌŽĮƐƐŝŽŶĂŝƐĚĂĄƌĞĂ͘
KƵƚƌŽƉŽŶƚŽĚĞƐƚĂĐĂĚŽƉŽƌ:ƵĂƌĞnjĂƌŶĞŝƌŽ
ĨŽŝĂŐƌĂŶĚĞƉĂƌƟĐŝƉĂĕĆŽŶƵŵĠƌŝĐĂĚĞĐŽŶƚĂĚŽƌĞƐƋƵĞĂƚƵĂŵŶŽƐĞƚŽƌƉƷďůŝĐŽŶŽϭϵǑŽŶŐƌĞƐƐŽƌĂƐŝůĞŝƌŽĚĞŽŶƚĂďŝůŝĚĂĚĞ;Ϳ͕ƌĞĂůŝnjĂĚŽĚĞϮϲĂϮϵĚĞĂŐŽƐƚŽ͕ĞŵĞůĠŵ;WͿ͘
ŽŵƉƵƐĞƌĂŵĂŵĞƐĂĚĂĂďĞƌƚƵƌĂĚŽĞǀĞŶƚŽ͕ĂŵŝŶŝƐƚƌĂĚŽWůĂŶĞũĂŵĞŶƚŽ͕KƌĕĂŵĞŶƚŽ
Ğ'ĞƐƚĆŽ͕DŝƌŝĂŵĞůĐŚŝŽƌ͖ŽĚŝƌĞƚŽƌͲŐĞƌĂůĚĂ
ƐĂĨ͕ůĞdžĂŶĚƌĞZŝďĞŝƌŽDŽƩĂ͖ŽƉƌĞƐŝĚĞŶƚĞ
ĚŽ&͕:ƵĂƌĞnjŽŵŝŶŐƵĞƐĂƌŶĞŝƌŽ͖ŽƐĞĐƌĞƚĄƌŝŽĚŽdĞƐŽƵƌŽEĂĐŝŽŶĂů͕ƌŶŽ,ƵŐŽƵŐƵƐƟŶ&ŝůŚŽ͖ĂƐĞĐƌĞƚĄƌŝĂĚĞKƌĕĂŵĞŶƚŽ&ĞĚĞƌĂů͕
ĠůŝĂŽƌƌĞĂ͖ĂŐĞƌĞŶƚĞĚĂŵďĂŝdžĂĚĂƌŝƚąŶŝĐĂ͕>ĂƌŝƐƐĂ&ĞƌƌĞŝƌĂ͖ŽĚŝƌĞƚŽƌĚĂ^ĞĐƌĞƚĂƌŝĂĚĞ
DĂĐƌŽĂǀĂůŝĂĕĆŽ'ŽǀĞƌŶĂŵĞŶƚĂůĚŽdƌŝďƵŶĂů
ĚĞŽŶƚĂƐĚĂhŶŝĆŽ;dhͿ͕ůĞƐƐĂŶĚƌŽƵƌĠůŝŽ
ĂůĚĞŝƌĂ͖ĞŽĚŝƌĞƚŽƌͲƐƵďƐƟƚƵƚŽĚĞƵĚŝƚŽƌŝĂ
ĚĂƌĞĂĐŽŶƀŵŝĐĂĚĂŽŶƚƌŽůĂĚŽƌŝĂͲ'ĞƌĂůĚĂ
hŶŝĆŽ;'hͿ͕sŝĐƚŽƌ'ŽĚŽLJsĞŝŐĂ͘
Paineis
ƉſƐĂĂďĞƌƚƵƌĂ͕ŽƉƌŝŵĞŝƌŽƉĂŝŶĞůĚĂƉƌŽŐƌĂŵĂĕĆŽĚŽ//ŽŶŐƌĞƐƐŽ͗/ŶĨŽƌŵĂĕĆŽĚĞƵƐƚŽƐĞYƵĂůŝĚĂĚĞĚŽ'ĂƐƚŽŶŽ^ĞƚŽƌWƷďůŝĐŽʹ͞
ŶŽǀĂŽŶƚĂďŝůŝĚĂĚĞWƷďůŝĐĂƌĂƐŝůĞŝƌĂĞŽƉƌŽĐĞƐƐŽĚĞĐŽŶǀĞƌŐġŶĐŝĂăƐ/W^^ΗʹĨŽŝƌĞĂůŝnjĂĚŽ
ƉŽƌ>ŝŶŽDĂƌƟŶƐĚĂ^ŝůǀĂ;ĐŽŽƌĚĞŶĂĚŽƌͿ͕:ŽĂƋƵŝŵKƐſƌŝŽ>ŝďĞƌĂůƋƵŝŶŽ&ĞƌƌĞŝƌĂĞ^ĂŶĚƌĂ
ĂŵƉŽƐ͕ŵĞŵďƌŽƐĚŽ'ƌƵƉŽĚĞƐƚƵĚŽƐĚŽ^ĞƚŽƌWƷďůŝĐŽĚŽ&͕ŝŶƐƟƚƵşĚŽƐŽďĂĐŽŽƌĚĞŶĂĕĆŽĚĂsŝĐĞͲƉƌĞƐŝĚġŶĐŝĂdĠĐŶŝĐĂĚŽŽŶƐĞůŚŽ͘
DĞŵďƌŽƐĚŽ'ƌƵƉŽĚĞƐƚƵĚŽƐĚŽ^ĞƚŽƌ
WƷďůŝĐŽĚŽ&ƚĂŵďĠŵƌĞĂůŝnjĂƌĂŵŽƉĂŝŶĞů
ΗEŽƌŵĂĚĞƵƐƚŽƐĚŽŽŶƐĞůŚŽ&ĞĚĞƌĂůĚĞ
ŽŶƚĂďŝůŝĚĂĚĞΗ͕ŶŽĚŝĂϭϴ͘KƐƉĂŝŶĞůŝƐƚĂƐĨŽƌĂŵ:ŽĆŽƵĚĞƐĞnjĞƌƌĂ&ŝůŚŽ͕>ŝŶŽDĂƌƟŶƐĞ
sŝĐƚŽƌ,ŽůĂŶĚĂ͘
Por Maristela Girotto
Palestra na Unifor/CE
ŶĂĐŝŽŶĂů͖ĨŽƌŵĂĕĆŽĞƉƌŽĨŝƐƐŝŽŶĂůŝnjĂĕĆŽ͖Ğ
ƌĞƐƉŽŶƐĂďŝůŝĚĂĚĞƐŽĐŝĂůĚĂƐƵŶŝǀĞƌƐŝĚĂĚĞƐ͘K
ĞŶĐŽŶƚƌŽƚĞǀĞĐŽŵŽŽďũĞƟǀŽƐ͗ĨĂǀŽƌĞĐĞƌŽĐŽŶŚĞĐŝŵĞŶƚŽŵƷƚƵŽĚŽƐƐŝƐƚĞŵĂƐĚĞĨŽƌŵĂĕĆŽ
ƐƵƉĞƌŝŽƌĞŶƚƌĞĂƵƌŽƉĂĞŵĠƌŝĐĂ>ĂƟŶĂ͖ƌĞĂůŝnjĂƌƚƌŽĐĂĚĞĞdžƉĞƌŝġŶĐŝĂƐƉƌŽĮƐƐŝŽŶĂŝƐ͖ĂƉƌŝŵŽƌĂƌĂƐƚƌŽĐĂƐĚĞƚĞĐŶŽůŽŐŝĂƐŽďŽĂƐƉĞĐƚŽĚĂ
ŐůŽďĂůŝnjĂĕĆŽ͖ƉƌŽŵŽǀĞƌŽŝŶƚĞƌĐąŵďŝŽĚĞĞƐƚƵĚĂŶƚĞƐĞƉƌŽĨĞƐƐŽƌĞƐƉĂƌĂĨĂǀŽƌĞĐĞƌĂĂƉƌŽdžŝŵĂĕĆŽĚĂƐĐƵůƚƵƌĂƐ͖ĞƌĞĨŽƌĕĂƌĂĐŽŽƉĞƌĂĕĆŽ
ĞŶƚƌĞƵŶŝǀĞƌƐŝĚĂĚĞƐĞĞŵƉƌĞƐĂƐ͘
KĞǀĞŶƚŽƋƵĞƚĞƌŵŝŶŽƵϵͬϭϭ͕ĐŽŶƚĞŵƉůŽƵ
ĐŽŶĨĞƌġŶĐŝĂƐ͕ŵĞƐĂƐƌĞĚŽŶĚĂƐ͕ŽĮĐŝŶĂƐƚĞŵĄƟĐĂƐĞĞƐƉĂĕŽƐĚĞƌĞƵŶŝĆŽ͕ƚĞŶĚŽĐŽŵŽůşŶŐƵĂƐ
ŽĮĐŝĂŝƐŽƉŽƌƚƵŐƵġƐ͕ŽĞƐƉĂŶŚŽůĞŽĨƌĂŶĐġƐ͘K
ƉƷďůŝĐŽͲĂůǀŽĨŽƌĂŵƉƌŽĮƐƐŝŽŶĂŝƐ͕ĂůƵŶŽƐĞƉƌŽ-
Foto: Robson Cesco
KƉƌĞƐŝĚĞŶƚĞĚŽŽŶƐĞůŚŽ&ĞĚĞƌĂůĚĞŽŶƚĂďŝůŝĚĂĚĞ͕:ƵĂƌĞnjŽŵŝŶŐƵĞƐĂƌŶĞŝƌŽ͕ƉĂƌƟĐŝƉŽƵĚĂĂďĞƌƚƵƌĂĚŽϴǑŶĐŽŶƚƌŽƵƌŽƉĂŵĠƌŝĐĂ>ĂƟŶĂ͕ƉĂƌĐĞƌŝĂĞŶƚƌĞĂhŶŝǀĞƌƐŝĚĂĚĞĚĞ
&ŽƌƚĂůĞnjĂ;hŶŝĨŽƌͿĞĂhŶŝǀĞƌƐŝĚĂĚĞĚŽ,ĂǀƌĞ
;&ƌĂŶĕĂͿ͕ŶŽĚŝĂϱĚĞŶŽǀĞŵďƌŽ͕ŶĂhŶŝǀĞƌƐŝĚĂĚĞĚĞ&ŽƌƚĂůĞnjĂ;hŶŝĨŽƌͬͿ͘
KƉƌĞƐŝĚĞŶƚĞĚŽ&ĨĞnjĂƉĂůĞƐƚƌĂŝŶĂƵŐƵƌĂů͕
ĂďŽƌĚĂŶĚŽ^ƵƐƚĞŶƚĂďŝůŝĚĂĚĞĞĂůĂŶĕŽ^ŽĐŝĂů͘:ƵĂƌĞnjĨĂůŽƵƐŽďƌĞĂŝŵƉŽƌƚąŶĐŝĂĚŽĂƐƐƵŶƚŽŶĂƐŽƌŐĂŶŝnjĂĕƁĞƐ͕ďĞŵĐŽŵŽƐŽďƌĞŽƚƌĂďĂůŚŽƌĞĂůŝnjĂĚŽ
ŶŽ&ŶĞƐƚĂĄƌĞĂ͘ΗhŵĂĞŵƉƌĞƐĂƋƵĞďƵƐĐĂƐĞƌ
ƐŽĐŝĂůŵĞŶƚĞƌĞƐƉŽŶƐĄǀĞůĨŽƌƚĂůĞĐĞŽĞůŽĚĞĐŽŵƉƌŽŵĞƟŵĞŶƚŽĐŽŵĂƐŽĐŝĞĚĂĚĞΗ͕ƌĞƐƐĂůƚŽƵ:ƵĂƌĞnj͘
KϴǑŶĐŽŶƚƌŽƵƌŽƉĂŵĠƌŝĐĂ>ĂƟŶĂƚĞǀĞ
ƚƌġƐƚĞŵĄƚŝĐĂƐƉƌŝŶĐŝƉĂŝƐ͗ĐŽŽƉĞƌĂĕĆŽŝŶƚĞƌ-
Juarez Domingues
ĨĞƐƐŽƌĞƐĚĂƐĄƌĞĂƐĂĚŵŝŶŝƐƚƌĂƟǀĂ͕ũƵƌşĚŝĐĂ͕ĐŽŶƚĄďŝů͕ĚĞƚƵƌŝƐŵŽĞƉƵďůŝĐŝĚĂĚĞ͘
Por Fabrício Santos
Jornal do CFC – SETEMBRO/OUTUBRO 2012
16
Inscrições abertas
ƉſƐŽŝƚŽĞĚŝĕƁĞƐ͕Ž/yŶĐŽŶƚƌŽEĂĐŝŽŶĂů
ĚĂDƵůŚĞƌŽŶƚĂďŝůŝƐƚĂ;EDͿŽĐŽƌƌĞƌĄĞŵ
ϮϬϭϯ͕ĞŶƚƌĞŽƐĚŝĂƐϮϳĞϯϬĚĞŶŽǀĞŵďƌŽ͕ĐŽŵ
ƵŵĂĂƚƌĂĕĆŽĞƐƉĞĐŝĂů͗ƐĞƌĄƌĞĂůŝnjĂĚŽĂďŽƌĚŽ
ĚĞƵŵŶĂǀŝŽ͘ŽŵŽůĞŵĂ͞DƵůŚĞƌŽŶƚĂďŝůŝƐƚĂ͗ďĞŵͲǀŝŶĚĂĂŽĨƵƚƵƌŽ͕͊͟ŽƐŽƌŐĂŶŝnjĂĚŽƌĞƐ
ĚŽŶĐŽŶƚƌŽĞƐƉĞƌĂŵƐƵƉĞƌĂƌŽĞǀĞŶƚŽĂŶƚĞƌŝŽƌ͕ƉƌŝŶĐŝƉĂůŵĞŶƚĞ͕ĞŵƋƵĂůŝĚĂĚĞ͘KĞǀĞŶƚŽ
ĠƵŵĂŽƌŐĂŶŝnjĂĕĆŽĚĂĐĂĚĞŵŝĂƌĂƐŝůĞŝƌĂĚĞ
ŝġŶĐŝĂƐŽŶƚĄďĞŝƐ;ďƌĂĐŝĐŽŶͿ͕ĐŽŶƚĂĐŽŵŽ
ĂƉŽŝŽĚĂ&ƵŶĚĂĕĆŽƌĂƐŝůĞŝƌĂĚĞŽŶƚĂďŝůŝĚĂĚĞ
;&Ϳ͕ĞĠŝĚĞĂůŝnjĂĚŽƉĞůŽŽŶƐĞůŚŽ&ĞĚĞƌĂůĚĞ
ŽŶƚĂďŝůŝĚĂĚĞ;&ͿĞŽŽŶƐĞůŚŽZĞŐŝŽŶĂůĚĞ
ŽŶƚĂďŝůŝĚĂĚĞĚĞ^ĆŽĚĞWĂƵůŽ;Z^WͿ͘
ƉƌŽŐƌĂŵĂĕĆŽĚŽŶĐŽŶƚƌŽĐŽŶƚĂƌĄĐŽŵ
ƉĂŝŶĠŝƐĞƉĂůĞƐƚƌĂƐĚĞĞƐƉĞĐŝĂůŝƐƚĂƐĚĞƌĞĐŽŶŚĞĐŝŵĞŶƚŽŶĂĐŝŽŶĂů͕ĂůĠŵĚĞŵŽŵĞŶƚŽƐĚĞĞŶƚƌŽƐĂŵĞŶƚŽĞĚĞƐĐŽŶƚƌĂĕĆŽ͘
KƚĞŵĄƌŝŽĂŶĂůşƟĐŽĞĂƉƌŽŐƌĂŵĂĕĆŽĨŽƌĂŵ
ĐŽŵƉŽƐƚŽƐĚĞĂĐŽƌĚŽĐŽŵŽůĞŵĂ͕ĐŽŵŽŽďũĞƟǀŽĚĞŵŽƟǀĂƌĂƉĂƌƟĐŝƉĂĕĆŽĞĂĚŝƐĐƵƐƐĆŽ͕
ĂŶĂůŝƐĂŶĚŽĂƐĐŽŶĚŝĕƁĞƐĂƚƵĂŝƐĞĂƐƉĞƌƐƉĞĐƟǀĂƐ
ĨƵƚƵƌĂƐ͘EŽŶĐŽŶƚƌŽ͕ƐĞƌĆŽĂďŽƌĚĂĚŽƐŽŵŽĚĞůŽĚĞĐŽŶǀĞƌŐġŶĐŝĂďƌĂƐŝůĞŝƌŽ͕ŽĞŵƉƌĞĞŶĚĞĚŽƌŝƐŵŽ͕ŽƉƌĞĕŽĚĂƐĐŽŶƋƵŝƐƚĂƐ͕ĂƌĞĨŽƌŵĂƚƌŝďƵƚĄƌŝĂĞĂŐĞƐƚĆŽĨĞŵŝŶŝŶĂŶĂĞƌĂĚĂŽƉŽƌƚƵŶŝĚĂĚĞ͘
ZĞĂůŝnjĂĚŽĂĐĂĚĂĚŽŝƐĂŶŽƐ͕ŽƐĞŶĐŽŶƚƌŽƐ
ĚĞďĂƚĞŵƋƵĞƐƚƁĞƐƋƵĞǀĆŽĚĂƉŽůşƚŝĐĂ͕ƋƵĂůŝĚĂĚĞĚĞǀŝĚĂĚĂƐƉƌŽĨŝƐƐŝŽŶĂŝƐ͕ũŽƌŶĂĚĂƐŵƷůƚŝƉůĂƐ͕ĂƚĂŶƚŽƐŽƵƚƌŽƐĂƐƐƵŶƚŽƐĚĞŝŶƚĞƌĞƐƐĞ
ĚĂĐůĂƐƐĞ͘ĞǀŝĚŽĂŽƐƵĐĞƐƐŽĐŽŶƋƵŝƐƚĂĚŽ͕Ž
ĞǀĞŶƚŽƚĞŵĞƐƉĂĕŽŵĂƌĐĂĚŽŶŽĐĂůĞŶĚĄƌŝŽ
ĚĞƉƌŽŐƌĂŵĂĕƁĞƐŽĨŝĐŝĂŝƐĚŽŽŶƐĞůŚŽ&ĞĚĞƌĂůĚĞŽŶƚĂďŝůŝĚĂĚĞ͘
EĆŽĚĞŝdžĞĚĞƉĂƌƟĐŝƉĂƌĚĞƐƚĞŝŵƉŽƌƚĂŶƚĞ
ĞǀĞŶƚŽ͘ƐŝŶƐĐƌŝĕƁĞƐĞƐƚĆŽĂďĞƌƚĂƐĞƉŽĚĞŵ
ƐĞƌĨĞŝƚĂƐĚŝƌĞƚĂŵĞŶƚĞŶŽƐŝƚĞǁǁǁ͘ĞŶĐŽŶƚƌŽŵƵůŚĞƌ͘ĐŽŵ͘ďƌ͕ĂƚĠŽĞŶĐĞƌƌĂŵĞŶƚŽĚĂƐǀĂŐĂƐ͘
Por Telma Martes
Acesse www.encontromulher.com.br
Errata
Painel: Normas Internacionais de Auditoria
A redação do Jornal do CFC pede desculpas aos palestrantes do painel Normas Internacionais de Auditoria, apresentado durante o 19º Congresso Brasileiro de
Contabilidade, realizado de 26 a 29 de agosto de 2012, em Belém (PA) pela não publicação do tema no Jornal nº 113 (especial 19º CBC). Informamos, ainda,
que o Departamento de Comunicação assume toda e qualquer responsabilidade sobre o fato ocorrido e publica, na íntegra, matéria sobre o tema abordado.
KWĂŝŶĞůEŽƌŵĂƐ/ŶƚĞƌŶĂĐŝŽŶĂŝƐĚĞƵĚŝƚŽƌŝĂ͕ƌĞĂůŝnjĂĚŽĚƵƌĂŶƚĞŽϭϵǑ͕ĂƉƌĞƐĞŶƚŽƵŽ
ĞƐƚĄŐŝŽĞŵƋƵĞƐĞĞŶĐŽŶƚƌĂĂŝŵƉůĂŶƚĂĕĆŽĚĂƐ
ŶŽƌŵĂƐĚĞĂƵĚŝƚŽƌŝĂ͕ĂƐƉĞƌƐƉĞĐƚŝǀĂƐĚĞŵƵĚĂŶĕĂŶŽƌĞůĂƚſƌŝŽĚŽĂƵĚŝƚŽƌŝŶĚĞƉĞŶĚĞŶƚĞĞ
ŽĞŶƐŝŶŽĚĞƐƐĂƐŶŽƌŵĂƐŶŽƐĐƵƌƐŽƐĚĞĨŽƌŵĂĕĆŽ
ĞŵŝġŶĐŝĂƐŽŶƚĄďĞŝƐŶŽƌĂƐŝů͘KĐŽŽƌĚĞŶĂĚŽƌĚŽ'ƌƵƉŽĚŽ&Ğ/ďƌĂĐŽŶƋƵĞƚƌĂďĂůŚŽƵ
ŶĂŽŶǀĞƌŐġŶĐŝĂĚĂƐ/^Ɛ͕ůĄƵĚŝŽ>ŽŶŐŽ͕ĨŽŝŽ
ŵĞĚŝĂĚŽƌĚŽWĂŝŶĞůĞĂƉƌĞƐĞŶƚŽƵŽĐĞŶĄƌŝŽĚĞ
ŝŵƉůĂŶƚĂĕĆŽĚĂƐŶŽƌŵĂƐĞĂƐƚƌġƐŐƌĂŶĚĞƐǀĞƌƚĞŶƚĞƐĂƚƵĂŝƐ͗ĂƐĮƌŵĂƐĚĞĂƵĚŝƚŽƌŝĂĚĞŐƌĂŶĚĞ
ƉŽƌƚĞŽƵĚĞƋƵĂůƋƵĞƌƉŽƌƚĞƋƵĞĂƵĚŝƚĂŵĚĞŵŽŶƐƚƌĂĕƁĞƐĐŽŶƚĄďĞŝƐĚĞĞŶƟĚĂĚĞƐƌĞŐƵůĂĚĂƐ͖ĂƐĮƌŵĂƐĚĞĂƵĚŝƚŽƌŝĂĚĞƉĞƋƵĞŶŽƉŽƌƚĞ
ƋƵĞĂƵĚŝƚĂŵƉĞƋƵĞŶĂƐĞŵĠĚŝĂƐĞŵƉƌĞƐĂƐŽƵ
ĞŶƟĚĂĚĞƐŶĆŽƌĞŐƵůĂĚĂƐ͖ĞĂƐŝŶƐƟƚƵŝĕƁĞƐĚĞ
ĮƐĐĂůŝnjĂĕĆŽƐƵƉĞƌŝŽƌ͘
KƌĞƉƌĞƐĞŶƚĂŶƚĞĚŽ&ĞĚŽ/ďƌĂĐŽŶŶŽŽŵŝƚġĚĞƵĚŝƚŽƌŝĂĚĂ/ĨĂĐĞƐſĐŝŽĚĂWƌŝĐĞǁĂƚĞƌŚŽƵƐĞ-
ŽŽƉĞƌƐ͕sĂůĚŝƌŽƐĐŽĚĂŝ͕ĚĞƐƚĂĐŽƵƋƵĞŽƌĞůĂƚſƌŝŽ
ĚŽĂƵĚŝƚŽƌĠŽƷŶŝĐŽŝŶƐƚƌƵŵĞŶƚŽĚĞĐŽŵƵŶŝĐĂĕĆŽ͘
͞dƌĂƚĂͲƐĞĚĞƵŵĚŽĐƵŵĞŶƚŽǀĂůŝŽƐŽ͕ŵĂƐƋƵĞĂŝŶĚĂŶĆŽĠƐƵĮĐŝĞŶƚĞŵĞŶƚĞĐůĂƌŽ͘͟^ĞŐƵŶĚŽĞůĞ͕ĚŝǀĞƌƐĂƐƉĞƐƋƵŝƐĂƐŝŶƚĞƌŶĂĐŝŽŶĂŝƐĨŽƌĂŵĨĞŝƚĂƐĞƚŽĚŽƐŽƐƌĞƐƵůƚĂĚŽƐŵŽƐƚƌĂŵƋƵĞĠŚŽƌĂĚĞƌĞĂůŝnjĂƌ
ĂůƚĞƌĂĕƁĞƐ͘KƉƌŽũĞƚŽĚĞĂůƚĞƌĂĕĆŽĚŽƌĞůĂƚſƌŝŽĨŽŝ
ĞůĂďŽƌĂĚŽƉĞůŽ/ŶƚĞƌŶĂƟŽŶĂůƵĚŝƟŶŐĂŶĚƐƐƵƌĂŶĐĞ^ƚĂŶĚĂƌĚƐŽĂƌĚ;/^ͿĞĞƐƚĄĚŝƐƉŽŶşǀĞů
ƉĂƌĂĚŽǁŶůŽĂĚŶŽƐŝƚĞĚŽſƌŐĆŽ͗ǁǁǁ͘ŝĂĂƐď͘ŽƌŐ͘
KĚŽĐƵŵĞŶƚŽƌĞĨŽƌĕĂŽǀĂůŽƌĐŽŵƵŶŝĐĂƟǀŽĚĂĞůĂďŽƌĂĕĆŽĚŽƌĞůĂƚſƌŝŽĚĞĂƵĚŝƚŽƌŝĂ͕
ďƵƐĐĂƵŵĂůŝŶŐƵĂŐĞŵŵĂŝƐĐůĂƌĂĞŇƵŝĚĂĞŵ
ĐŽŵƉĂƌĂĕĆŽăůŝŶŐƵĂŐĞŵƉĂĚƌŽŶŝnjĂĚĂĞƌĞĨŽƌĕĂĂƚƌĂŶƐƉĂƌġŶĐŝĂĂƌĞƐƉĞŝƚŽĚĂĂƵĚŝƚŽƌŝĂ͘͞Ɛ
ƐƵŐĞƐƚƁĞƐĞĐŽŵĞŶƚĄƌŝŽƐƐŽďƌĞŽƉƌŽũĞƚŽĨŽƌĂŵ
ĞŶǀŝĂĚĂƐƉŽƌĞͲŵĂŝůĚŝƌĞƚĂŵĞŶƚĞƉĂƌĂŽ/^͘
ĞdžƉĞĐƚĂƟǀĂĠĚĞƋƵĞĂƚĠŽĮŶĂůĚĞϮϬϭϰĂƐ
ŶŽǀĂƐŶŽƌŵĂƐƐĞũĂŵƉƵďůŝĐĂĚĂƐ͘ƐŽƉŽƌƚƵŶŝĚĂĚĞƐĞĚĞƐĂĮŽƐŶŽĞŶƐŝŶŽĚĂƐŶŽƌŵĂƐŝŶƚĞƌ-
ŶĂĐŝŽŶĂŝƐĚĞĂƵĚŝƚŽƌŝĂĨŽƌĂŵĞŶĨĂƟnjĂĚŽƐƉŽƌ
'ƵŝůůĞƌŵŽƌĂƵŶďĞĐŬ͕ĐĐĂĚĞŵŝĐ&ĞůůŽǁ/^͘
͞ƐƚƌĂŶƐĨŽƌŵĂĕƁĞƐĂƚƵĂŝƐƐĆŽƉŽƐŝƟǀĂƐƉĂƌĂĂ
ĨŽƌŵĂĕĆŽĚŽƐƉƌŽĮƐƐŝŽŶĂŝƐĞƌĞƋƵĞƌĞŵĐĂŵĂĚĂƐŵĂŝƐŶŽďƌĞƐĞĞůĞǀĂĚĂƐĚŽĐŽŶŚĞĐŝŵĞŶƚŽ͕
ĐŽŵŽĂĐĂƉĂĐŝĚĂĚĞĚĞũƵůŐĂŵĞŶƚŽ͕͟ĂĮƌŵŽƵ͘
WŽƌ&ĞƌŶĂŶĚĂĚĞKůŝǀĞŝƌĂ;ZD'Ϳ