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

Only when a material audit deficiency or regulatory sanction is formally issued by the CFC or CVM. At least annually, as evaluated by the individual(s) assigned ultimate responsibility and accountability for the firm's system of quality management. Every six months, submitted directly to the Conselho Federal de Contabilidade (CFC) for formal administrative approval. Every three years to coincide with the mandatory CVM external peer review (Revisão Externa pelos Pares - NBC PA 11).