CFC EQT Auditoria E Perícia Practice Questions - CFC Exame De Qualificação Técnica - Auditoria E Perícia (CNAI E CNPC) Exam

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According to NBC TA 230 (R1) (Documentação de Auditoria), what is the standard assembly retention period for the final audit file (arquivo final de auditoria), and what is the maximum time allowed to complete final assembly after the date of the auditor's report?

Assembly within 15 days of the report date; retention for exactly 10 years under CPC/2015 forensic rules. Assembly on the exact date of the report; retention indefinitely until the audited entity is formally dissolved. Assembly within 120 days of the report date; retention for at least 2 years under the Brazilian Commercial Code. Assembly within 60 days of the report date; retention for not less than 5 years from the date of the auditor's report.

Correct Answer:

Assembly within 60 days of the report date; retention for not less than 5 years from the date of the auditor's report.

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