{"id":10929,"date":"2016-07-14T00:00:00","date_gmt":"2016-07-14T03:00:00","guid":{"rendered":"http:\/\/blbescoladenegocios.com.br\/blog\/cassacao-registro-contabil\/"},"modified":"2018-04-26T19:32:16","modified_gmt":"2018-04-26T22:32:16","slug":"cassacao-registro-contabil","status":"publish","type":"post","link":"https:\/\/blbescoladenegocios.com.br\/blog\/cassacao-registro-contabil\/","title":{"rendered":"Cassa\u00e7\u00e3o do registro cont\u00e1bil \u00e9 regulamentada"},"content":{"rendered":"

A Resolu\u00e7\u00e3o n\u00ba 1.508, publicada no Di\u00e1rio Oficial da Uni\u00e3o em 4 de julho, traz novidades para profissionais da contabilidade. A norma regulamenta a cassa\u00e7\u00e3o do registro cont\u00e1bil em casos de processos administrativos no \u00e2mbito dos conselhos da \u00e1rea.<\/p>\n

Com a nova reda\u00e7\u00e3o, foi alterado o artigo 26 da Resolu\u00e7\u00e3o CFC n\u00ba 1.494\/2015 para o seguinte texto:<\/p>\n

\u201cArt. 26. Cassa\u00e7\u00e3o \u00e9 a perda da habilita\u00e7\u00e3o para o exerc\u00edcio da atividade profissional, decorrente de decis\u00e3o transitada em julgado, por infra\u00e7\u00e3o prevista na al\u00ednea \u201cf\u201d do Art. 27 do Decreto-Lei n\u00ba 9.295\/1946.\u201d<\/p>\n

Condi\u00e7\u00f5es para solicitar novo registro<\/strong><\/h2>\n

Ao artigo 26 da resolu\u00e7\u00e3o supracitada, foram adicionados tr\u00eas par\u00e1grafos. Estes\u00a0tratam da cassa\u00e7\u00e3o do registro cont\u00e1bil e das condi\u00e7\u00f5es para que o profissional possa requerer novo registro:<\/p>\n

\u201c\u00a7 1\u00ba Decorridos 5 (cinco) anos da devida ci\u00eancia da decis\u00e3o de cassa\u00e7\u00e3o do exerc\u00edcio profissional, ap\u00f3s o tr\u00e2nsito em julgado, poder\u00e1 o bacharel em Ci\u00eancias Cont\u00e1beis requerer novo registro, nos termos da Lei n\u00ba 12.249\/2010, desde que cumpridos os requisitos previstos no Art. 6\u00ba desta norma.<\/p>\n

\u00a7 2\u00ba Na hip\u00f3tese de a cassa\u00e7\u00e3o do exerc\u00edcio profissional resultar da pr\u00e1tica de crime contra ordem econ\u00f4mica e tribut\u00e1ria, o pedido de novo registro depender\u00e1 da correspondente reabilita\u00e7\u00e3o criminal, comprovada mediante Certid\u00e3o Negativa, sem preju\u00edzo do disposto no Art. 6\u00ba desta norma.<\/p>\n

\u00a7 3\u00ba Na hip\u00f3tese de a cassa\u00e7\u00e3o do exerc\u00edcio profissional resultar da pr\u00e1tica de apropria\u00e7\u00e3o ind\u00e9bita de valores, o pedido de novo registro depender\u00e1 da correspondente comprova\u00e7\u00e3o do ressarcimento do valor apropriado, sem preju\u00edzo do disposto no Art. 6\u00ba desta norma.\u201d<\/p>\n

Tamb\u00e9m foi modificada a Resolu\u00e7\u00e3o CFC n\u00ba 1.309\/2010 com o acr\u00e9scimo do par\u00e1grafo 10 ao artigo 47. A nova reda\u00e7\u00e3o estabelece serem necess\u00e1rios julgamento em destaque e aprova\u00e7\u00e3o por\u00a0pelo menos\u00a02\/3 dos membros do Tribunal Regional de \u00c9tica e Disciplina em processos de cassa\u00e7\u00e3o do registro cont\u00e1bil.<\/p>\n

Confira neste link<\/a> a publica\u00e7\u00e3o oficial da Resolu\u00e7\u00e3o n\u00ba 1.508\/2016 no Di\u00e1rio Oficial da Uni\u00e3o.<\/p>\n","protected":false},"excerpt":{"rendered":"

Profissional que sofrer a cassa\u00e7\u00e3o do registro cont\u00e1bil dever\u00e1 aguardar ao menos cinco anos antes de requerer novo 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