{"id":10634,"date":"2015-12-09T00:00:00","date_gmt":"2015-12-09T02:00:00","guid":{"rendered":"http:\/\/blbescoladenegocios.com.br\/blog\/distrato-de-prestacao-de-servicos-contabeis-tem-novas-regras-html\/"},"modified":"2018-05-29T21:20:35","modified_gmt":"2018-05-30T00:20:35","slug":"distrato-de-prestacao-de-servicos-contabeis-tem-novas-regras-html","status":"publish","type":"post","link":"https:\/\/blbescoladenegocios.com.br\/blog\/distrato-de-prestacao-de-servicos-contabeis-tem-novas-regras-html\/","title":{"rendered":"Distrato de presta\u00e7\u00e3o de servi\u00e7os cont\u00e1beis tem novas regras"},"content":{"rendered":"

Foi publicada no Di\u00e1rio Oficial da Uni\u00e3o (DOU) em outubro deste ano a Resolu\u00e7\u00e3o CFC n\u00ba 1.493\/2015<\/a>, aprovada pelo Conselho Federal de Contabilidade (CFC). Alterando a reda\u00e7\u00e3o da Resolu\u00e7\u00e3o CFC n\u00ba 987 de 2003, que trata sobre a obrigatoriedade de haver contrato de presta\u00e7\u00e3o de servi\u00e7os cont\u00e1beis, o novo texto acrescenta os artigos 5\u00baB; 5\u00baC; 5\u00baD; 5\u00baE e 5\u00baF e est\u00e1 em vigor desde sua publica\u00e7\u00e3o.<\/p>\n

A primeira mudan\u00e7a estabelece que o distrato, ou seja, o rompimento do contrato de Presta\u00e7\u00e3o de Servi\u00e7os Profissionais e Transfer\u00eancia de Responsabilidade T\u00e9cnica dever\u00e1 conter a responsabilidade do cliente de recepcionar os documentos que antes estavam em posse com o antigo respons\u00e1vel t\u00e9cnico, podendo ser indicado um representante legal para esse recebimento, desde que com autoriza\u00e7\u00e3o escrita.<\/p>\n

O respons\u00e1vel t\u00e9cnico que prestava servi\u00e7os cont\u00e1beis dever\u00e1 repassar ao novo contratado pelo cliente informa\u00e7\u00f5es sobre as quais este deva tomar conhecimento para exercer de forma apropriada suas fun\u00e7\u00f5es. Al\u00e9m disso, fica sob responsabilidade do antigo respons\u00e1vel t\u00e9cnico o cumprimento das obriga\u00e7\u00f5es acess\u00f3rias referentes ao per\u00edodo em que o contrato esteve vigente.<\/p>\n

Dever\u00e1 constar no Distrato do Contrato de Presta\u00e7\u00e3o de Servi\u00e7os, tamb\u00e9m, uma cl\u00e1usula tratando da devolu\u00e7\u00e3o de livros, documentos e arquivos das obriga\u00e7\u00f5es fiscais entregues ao Fisco, inclusive arquivos em vers\u00e3o digital e os detalhes t\u00e9cnicos dos sistemas de inform\u00e1tica.<\/p>\n","protected":false},"excerpt":{"rendered":"

Dever\u00e1 constar no distrato, entre outros itens, cl\u00e1usula sobre a devolu\u00e7\u00e3o de documentos.<\/p>\n","protected":false},"author":3,"featured_media":10635,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"spay_email":""},"categories":[40,37],"tags":[102,341,3,543],"yoast_head":"\nDistrato de presta\u00e7\u00e3o de servi\u00e7os cont\u00e1beis tem novas regras<\/title>\n<meta name=\"description\" content=\"Conforme a Resolu\u00e7\u00e3o CFC n\u00ba 1.493\/2015, dever\u00e1 constar no distrato, entre outros itens, cl\u00e1usula sobre a devolu\u00e7\u00e3o de documentos.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/blbescoladenegocios.com.br\/blog\/distrato-de-prestacao-de-servicos-contabeis-tem-novas-regras-html\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" 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