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Brazilian institute calls for comment on revised code of professional ethics

The Brazilian Federal Accounting Council (CFC) has released a draft of the code of professional ethics of the accountant (CEPC) which repeals prior amendments and requires comments from all public stakeholders.

The draft code repeals the CFC Resolution 803/1996, subsequent amendments and aligns the code with the Brazilian Standard of General Professional Accounting (NBC PG) 01 and international standards of ethics of the accounting profession. The current code provides instructions for pricing but does not take into account the size, complexity, and location of the customer.

The draft is open for public consultation until 24 February 2018.

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