Federal Advice

Another exception mentions the current ratio to it. In case that the company does not take care of the condition to have the cited bigger index that 1, it still can be authorized. This authorization is conditional to the result of a gauging carried through for the ANTAQ, by means of a finding based technician, destined to prove its good situation economic-financier for the operation in the intended navigation. This finding based technician will have on the basis of to be emitted the evaluation of the countable demonstrations, as indices and criteria settled for the Federal Advice of Accounting and the usual rules of auditorship. They perceive that one ' ' Tcnico&#039 finding; ' it estimates a written, based part, in which Expert they display its comments and conclusions and that this finding technician must, ipsi litteris, to be one ' ' evaluation of the Countable Demonstrations, as indices and criteria fixed for the Federal Advice of Accounting and the usual rules of auditoria' '.

Resolution CFC n 560/83, that it makes use on the professional prerogatives that deals with article 25 of the Decree n 9,295, of 27 of May of 1946, establishes, in its Art. 2, that Expert reports, judicial and extrajudicial are expressions of the work of Accountants. Therefore, we understand that this ' ' Tcnico&#039 finding; ' it must be firmed by an Accountant. It cannot, for example, the Finding Based Technician to be presented in clerical letterhead paper Legal and firmed for the proper company. But nothing it hinders that it is firmed by a distinct accountant of whom it signs the countable demonstrations. The important one, for the company, of this finding technician is to demonstrate that, at least in thesis, exactly that it does not demonstrate the foreseen current ratio in the norm? e, therefore, does not present the good conditions economic-financiers? it will be able to operate without bringing greaters damages to the regulated market.