Nova norma ética deve aumentar responsabilidades dos contadores em 2017

Nova norma ética deve aumentar responsabilidades dos contadores em 2017

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Em dezembro, os olhares já se voltam para o ano que está por vir

Em dezembro, os olhares já se voltam para o ano que está por vir. No caso dos contadores, que precisam estar sempre planejados para cumprir as obrigações em dia e, cada vez mais, preparados para as novidades e as tendências na gestão das empresas, não é diferente. O mês de dezembro começa com os profissionais de olho no grande desafio de 2017, o de corresponder às grandes expectativas do mercado sobre os profissionais da área.

Para o presidente do Conselho Regional de Contabilidade (CRCRS), Antonio Palácios, a grande discussão da classe contábil deve estar ligada às responsabilidades do contador nos casos em que empresas ou órgão do setor público tenham cometido atos que infrinjam leis e regulamentos. Uma nova norma ética (Noclar), editada em julho deste ano pela International Ethics Standards Board for Accountants – o Conselho de Normas Éticas Internacionais para os Profissionais da Contabilidade (Iesba), do qual o Brasil é anuente, permite que o contador informe aos órgãos competentes inconformidades ou ilegalidades encontradas nas empresas e demais entidades para as quais presta serviço.

“Essa norma vai de encontro ao atual Código de Ética do Conselho Federal de Contabilidade, que prevê o direito ao sigilo”, ressalta Palácios. Ainda que não concorde com o ato ilícito e se negue a participar, a regulamentação em vigor resguarda ao contador esse direito e responsabiliza, via de regra, o responsável pela empresa a responder pela infração.

Contudo, a novidade pode aumentar a responsabilidade sobre o profissional contábil e puni-lo mais fortemente no caso de crime. O assunto já foi amplamente discutido durante seis anos em nível internacional pelo Iesba e, no Brasil, a norma está sendo traduzida e debatida pelo Conselho Federal de Contabilidade (CFC), Instituto dos Auditores Independentes do Brasil (Ibracon) e outros órgãos reguladores como a Comissão de Valores Mobiliários (CVM) e o Instituto Brasileiro de Governança Corporativa (IBGC) e outras entidades.

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“É preciso se manter atento, inclusive por que após assumir um cliente o contador pode ter um prazo de até um mês para fazer a notificação e não ser responsabilizado também”, indica Palácios, assinalando para a necessidade de desenvolver um ambiente seguro para que a categoria se sinta protegida para a notificação. Com entrada em vigor prevista para julho de 2017, a norma permite que o contador informe aos órgãos competentes inconformidades ou ilegalidades encontradas nas empresas e demais entidades para as quais presta serviço.

O presidente da Federação dos Contadores e Técnicos em Contabilidade do Estado do Rio Grande do Sul (Federacon/RS), Glicerio Bergesch, complementa que a área contábil é fundamental para combater a corrupção, porém, é preciso que o profissional se conscientize do seu papel social. “A Petrobras tem um contador, a maior parte dos corruptos tem um contador. No poder público, em muitos casos de corrupção, existe a figura do contador. O que queremos dizer é que a corrupção é difícil de ser combatida. Ela está na sociedade como um mal que só será erradicado se cada um fizer a sua parte”, reflete Bergesch.

Para o contador, esta é uma questão que envolve responsabilidade social, mudança cultural e investimento na educação. Bergesch defende que “as próprias escolas deveriam ensinar, debater sobre esta questão da responsabilidade social, sobre o bem comum, para que as pessoas entendam, desde cedo, que cada um pode se esforçar no combate à corrupção e na construção de um mundo melhor”.

Depois da série crise política e econômica que varreu o País, a expectativa é que a economia comece a se recuperar no ano que vem e a estabilidade política contribua para a retomada da confiança dos empresários e investidores. “Pelo que temos observado em nossos contatos, o cenário é promissor. Nossa categoria desenvolve um papel cada vez mais importante para a sociedade, pois contribui para que os negócios dos clientes sejam mais rentáveis e produtivos”, afirma o presidente da Federacon/RS.

No âmbito estadual, onde a calamidade foi deflagrada depois do cenário estadual, mas também se mostra preocupante, o presidente do CRCRS, Antonio Palácios, espera que medidas corajosas também saiam do papel para que a economia gaúcha volte a operar normalmente. “Nós, contadores gaúchos, sentimos diretamente quando os empresários passam por dificuldades”, diz Palácios.

Fonte: Fenacon
Data: 01 de dezembro de 2016
Acesso: 02 de dezembro de 2016

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