With the dynamics of the current market, in constant and accelerated changes, it was necessary to improve the knowledge of professionals. Not only for them, but also for the companies where they operate, seeking extra training and applying job improvements has become an important factor to differentiate themselves from the competition. Despite this need, in practice there are few professionals who effectively dedicate themselves to professional tasks to improve themselves. According to experts, seeking improvement is a fundamental factor for those in the labor market.
In some cases, continuing education is mandatory, as in the case of professionals registered with the CRC (Regional Accounting Council), encompassing all accounting professionals, especially independent auditors, who are technically responsible for financial statements and professionals linked to management positions. In this case, continuing education is an essential part of the accounting profession. The professional must be up to date and in line with Brazilian requirements in company accounts.
The Continuing Education Program of the Federal Accounting Council (CFC) aims to maintain, update and expand technical and professional knowledge and competencies, multidisciplinary skills, and the enhancement of the social, moral and ethical behavior of accounting professionals, as indispensable characteristics for the quality of the services provided and for full compliance with the rules governing the exercise of the accounting profession.
The purpose of NBC PG 12 (R3) is to regulate the Continuing Professional Education Program (PEPC) for accounting professionals, in addition to defining the actions that the Federal Accounting Council (CFC) and the Regional Accounting Councils (CRCs) must take to enable, control, and oversee compliance. According to NBC PG 12 (R3), professionals required to comply with the Continuing Professional Education Program must report annually to the Regional Accounting Council upon submission of the activity report.
The Continuing Professional Education Program has as basic guidelines:
ü Encourage the EPC of accounting professionals;
ü Expand partnerships with class, regulatory, and supervisory entities with the objective of supporting the PEPC;
ü Establish uniformity of criteria for the structure of professional qualification activities within the scope of the CFC/CRCs System;
ü Establish that training can be carried out by the CFC/CRCs System itself, by recognized training entities, or by the professional himself in activities provided for in this standard;
ü Encourage the expansion of the universe of accredited trainers to enable the needs of continuing education events to be met.
Required for:
ü Technical persons responsible for the financial statements of Companies with revenues exceeding R$ 78 million;
ü Large companies regulated and/or supervised by the CVM, BCB and SUSEP;
ü Professionals from auditing firms registered with the CVM;
ü Accounting organization with large clients; *
ü Accountants/auditors approved in the Technical Qualification Exams of the Federal Accounting Council; **
* Law No. 11,638/2007: Assets > R$ 240 million or Gross Revenue > R$ 300 million
** EQT, CVM, BCB, SUSEP and CNPC
To fulfill the 40 annual points required by the Continuing Professional Education Program (PEPC), only activities promoted by trainers accredited by the class body are valid.
TATICCA — ALLINIAL GLOBAL conducts in-company training or internal courses at its headquarters.
Continuing education is of unique importance, not only in the accounting profession, but in all others. Searching for courses and other tools that bring updates to the professional is a practice that grows every day, as a professional updated in their area demonstrates dynamism and connection with market trends.
To find out what score you must complete, access the link:
http://www.crcsp.org.br/portal/home/epc.htm
Access the full standard:
https://crcsp.org.br/portal/desenvolvimento/educacao-profissional-continuada/NBCPG12R3.pdf
Contact TATICCA — ALLINIAL GLOBAL, which provides integrated auditing, accounting, tax, corporate finance, financial advisory, risk advisory, technology, business consulting and training services. For more information, visit www.taticca.com.br or email taticca@taticca.com.br. Our company has professionals with extensive experience in the market and has certified methodologies for carrying out activities.
