[Free translation]
The Professional or Accounting Organization required to COAF must observe the operations and proposals of operations of its client in order to identify which must be communicated in up to 24 hours of the science of the fact. We can divide the operations into two large groups:
I - Facts that must be communicated regardless of the analysis of the considerations;
II - Facts that must be analyzed to determine whether or not they deserve communication.
Regarding the first case, CFC Resolution No. 1,445 / 13 provides, in its art. 10, the following operations or proposed transactions that must be reported independently of analysis or consideration by the accounting professional:
a) Provision of service performed by the Professional or Accounting Organization, involving the receipt, in cash, of a value equal to or greater than R $ 30,000.00 or equivalent in another currency;
b) Provision of services performed by the Professional or Accounting Organization, involving the receipt, of a value equal to or greater than R $ 30,000.00, by means of a check issued to the bearer, including the purchase or sale of movable or immovable property that integrates the asset ;
c) Incorporation of a company or capital increase with payment in cash, in cash, over R $ 100,000.00; and
d) Acquisition of assets and payments to third parties, in kind, over R $ 100,000.00.
In addition to observing the value limit per operation, it is important to note that the limit must also be considered by the group of operations occurred in the same month.
Source: ITC Editorial
