[Free translation]
Recently, COFIS Executive Declaration Act No. 24/2017 was published, introducing changes in the Digital Accounting Bookkeeping Guide - ECD.
From the calendar year 2016 the Accounting Sped must be signed by an e-PJ or e-CNPJ certificate. This e-PJ or e-CNPJ certificate must match the first eight digits (basic CNPJ) of the registrant's CNPJ in record 0000.
As we have already informed in our Information 38-16, all the certificates subscribers of an ECD can be A1 or A3, as long as they are issued by an entity accredited by the Brazilian Public Key Infrastructure (IPC-Brazil).
Accordingly, all subscriber qualification codes (registration J930 - Identification of Signatories of the Bookkeeping and Verification Term for ECD Replacement purposes) shall use e-PF or e-CPF, with the exception of code 001 - Signatory of the ECD with e-PJ or e-CNPJ, which can only use e-PJ or e-CNPJ.
Subscriber Qualification Table
Code Description 1
001 Signatory of ECD with e-CNPJ or e-PJ
203 Director
204 Board Member
205 Administrator
206 Group Admin
207 Associate Member Management
220 Judicial Administrator - Individual
222 Judicial Administrator - Legal Entity - Responsible Professional
223 Receiver / Manager
226 Judicial Manager
309 Attorney
312 Inventory
313 Settlement
315 Comptroller
801 Businessman
900 Accountant / Accountant
910 Accountant / Accountant Responsible for the Verification Term for ECD Replacement Purposes
920 Independent Auditor Responsible for ECD's Term of Verification for Substitution Purposes
999 Other
In addition to the signatures of the e-PJ or e-CNPJ certificate and the e-PF or e-CPF certificate of the counter, there may be any number of signatures.
However, the Guidance Manual is silent about RFB's electronic proxy signature and power of attorney filed with the Board of Trade or registered in the Notary's Office.
The substitute ECD must have at least three signatures:
• one of the signatory who will be validated as responsible for signing the ECD;
• one of the accountant responsible for ECD; and,
? • one of the accountant responsible for the verification term for the purpose of replacing the ECD.
If there is a change in accounting entries in the substitute ECD, another accounting professional (code 910) or independent auditor (code 920), as the case may be (audited or non-audited financial statements) will also be required.
