<!DOCTYPE html>

<!--[if lt IE 7 ]><html class="ie ie6" lang="pt-BR" itemscope itemtype="https://schema.org/WebPage"> <![endif]-->

<!--[if IE 7 ]><html class="ie ie7" lang="pt-BR" itemscope itemtype="https://schema.org/WebPage"> <![endif]-->

<!--[if IE 8 ]><html class="ie ie8" lang="pt-BR" itemscope itemtype="https://schema.org/WebPage"> <![endif]-->

<!--[if IE 9 ]><html class="ie ie9" lang="pt-BR" itemscope itemtype="https://schema.org/WebPage"> <![endif]-->

<!--[if (gt IE 9)|!(IE)]><!--><html lang="pt-BR" itemscope itemtype="https://schema.org/WebPage"> <!--<![endif]-->

<head>

	<title>::Conselho Federal de Contabilidade::</title>
	
	<meta name="description" content=" | " />

	<meta charset="UTF-8" />

	<meta name="viewport" content="width=device-width, initial-scale=1.0">

	<link rel="profile" href="//gmpg.org/xfn/11" />

	
	<link rel="icon" href="https://cfc.org.br/wp-content/uploads/2015/06/logo-cfc.png" type="image/x-icon" />

	
	<link rel="pingback" href="https://cfc.org.br/xmlrpc.php" />

	<link rel="alternate" type="application/rss+xml" title="::Conselho Federal de Contabilidade::" href="https://cfc.org.br/feed/" />

	<link rel="alternate" type="application/atom+xml" title="::Conselho Federal de Contabilidade::" href="https://cfc.org.br/feed/atom/" />

	<link rel="stylesheet" type="text/css" media="all" href="https://cfc.org.br/wp-content/themes/theme52950/bootstrap/css/bootstrap.css" />

	<link rel="stylesheet" type="text/css" media="all" href="https://cfc.org.br/wp-content/themes/theme52950/bootstrap/css/responsive.css" />

	<link rel="stylesheet" type="text/css" media="all" href="https://cfc.org.br/wp-content/themes/CherryFramework/css/camera.css" />

	<link rel="stylesheet" type="text/css" media="all" href="https://cfc.org.br/wp-content/themes/theme52950/style.css" />

	<meta name='robots' content='max-image-preview:large' />
<link rel='dns-prefetch' href='//netdna.bootstrapcdn.com' />
<link rel='dns-prefetch' href='//fonts.googleapis.com' />
<link rel="alternate" type="application/rss+xml" title="Feed para ::Conselho Federal de Contabilidade:: &raquo;" href="https://cfc.org.br/feed/" />
<link rel="alternate" type="application/rss+xml" title="Feed de comentários para ::Conselho Federal de Contabilidade:: &raquo;" href="https://cfc.org.br/comments/feed/" />
<link rel="alternate" type="text/calendar" title="::Conselho Federal de Contabilidade:: &raquo; do iCal Feed" href="https://cfc.org.br/eventoscfc/?ical=1" />
		<!-- This site uses the Google Analytics by ExactMetrics plugin v7.15.2 - Using Analytics tracking - https://www.exactmetrics.com/ -->
							<script src="//www.googletagmanager.com/gtag/js?id=UA-102108921-1"  data-cfasync="false" data-wpfc-render="false" type="text/javascript" async></script>
			<script data-cfasync="false" data-wpfc-render="false" type="text/javascript">
				var em_version = '7.15.2';
				var em_track_user = true;
				var em_no_track_reason = '';
				
								var disableStrs = [
															'ga-disable-UA-102108921-1',
									];

				/* Function to detect opted out users */
				function __gtagTrackerIsOptedOut() {
					for (var index = 0; index < disableStrs.length; index++) {
						if (document.cookie.indexOf(disableStrs[index] + '=true') > -1) {
							return true;
						}
					}

					return false;
				}

				/* Disable tracking if the opt-out cookie exists. */
				if (__gtagTrackerIsOptedOut()) {
					for (var index = 0; index < disableStrs.length; index++) {
						window[disableStrs[index]] = true;
					}
				}

				/* Opt-out function */
				function __gtagTrackerOptout() {
					for (var index = 0; index < disableStrs.length; index++) {
						document.cookie = disableStrs[index] + '=true; expires=Thu, 31 Dec 2099 23:59:59 UTC; path=/';
						window[disableStrs[index]] = true;
					}
				}

				if ('undefined' === typeof gaOptout) {
					function gaOptout() {
						__gtagTrackerOptout();
					}
				}
								window.dataLayer = window.dataLayer || [];

				window.ExactMetricsDualTracker = {
					helpers: {},
					trackers: {},
				};
				if (em_track_user) {
					function __gtagDataLayer() {
						dataLayer.push(arguments);
					}

					function __gtagTracker(type, name, parameters) {
						if (!parameters) {
							parameters = {};
						}

						if (parameters.send_to) {
							__gtagDataLayer.apply(null, arguments);
							return;
						}

						if (type === 'event') {
							
														parameters.send_to = exactmetrics_frontend.ua;
							__gtagDataLayer(type, name, parameters);
													} else {
							__gtagDataLayer.apply(null, arguments);
						}
					}

					__gtagTracker('js', new Date());
					__gtagTracker('set', {
						'developer_id.dNDMyYj': true,
											});
															__gtagTracker('config', 'UA-102108921-1', {"forceSSL":"true"} );
										window.gtag = __gtagTracker;										(function () {
						/* https://developers.google.com/analytics/devguides/collection/analyticsjs/ */
						/* ga and __gaTracker compatibility shim. */
						var noopfn = function () {
							return null;
						};
						var newtracker = function () {
							return new Tracker();
						};
						var Tracker = function () {
							return null;
						};
						var p = Tracker.prototype;
						p.get = noopfn;
						p.set = noopfn;
						p.send = function () {
							var args = Array.prototype.slice.call(arguments);
							args.unshift('send');
							__gaTracker.apply(null, args);
						};
						var __gaTracker = function () {
							var len = arguments.length;
							if (len === 0) {
								return;
							}
							var f = arguments[len - 1];
							if (typeof f !== 'object' || f === null || typeof f.hitCallback !== 'function') {
								if ('send' === arguments[0]) {
									var hitConverted, hitObject = false, action;
									if ('event' === arguments[1]) {
										if ('undefined' !== typeof arguments[3]) {
											hitObject = {
												'eventAction': arguments[3],
												'eventCategory': arguments[2],
												'eventLabel': arguments[4],
												'value': arguments[5] ? arguments[5] : 1,
											}
										}
									}
									if ('pageview' === arguments[1]) {
										if ('undefined' !== typeof arguments[2]) {
											hitObject = {
												'eventAction': 'page_view',
												'page_path': arguments[2],
											}
										}
									}
									if (typeof arguments[2] === 'object') {
										hitObject = arguments[2];
									}
									if (typeof arguments[5] === 'object') {
										Object.assign(hitObject, arguments[5]);
									}
									if ('undefined' !== typeof arguments[1].hitType) {
										hitObject = arguments[1];
										if ('pageview' === hitObject.hitType) {
											hitObject.eventAction = 'page_view';
										}
									}
									if (hitObject) {
										action = 'timing' === arguments[1].hitType ? 'timing_complete' : hitObject.eventAction;
										hitConverted = mapArgs(hitObject);
										__gtagTracker('event', action, hitConverted);
									}
								}
								return;
							}

							function mapArgs(args) {
								var arg, hit = {};
								var gaMap = {
									'eventCategory': 'event_category',
									'eventAction': 'event_action',
									'eventLabel': 'event_label',
									'eventValue': 'event_value',
									'nonInteraction': 'non_interaction',
									'timingCategory': 'event_category',
									'timingVar': 'name',
									'timingValue': 'value',
									'timingLabel': 'event_label',
									'page': 'page_path',
									'location': 'page_location',
									'title': 'page_title',
								};
								for (arg in args) {
																		if (!(!args.hasOwnProperty(arg) || !gaMap.hasOwnProperty(arg))) {
										hit[gaMap[arg]] = args[arg];
									} else {
										hit[arg] = args[arg];
									}
								}
								return hit;
							}

							try {
								f.hitCallback();
							} catch (ex) {
							}
						};
						__gaTracker.create = newtracker;
						__gaTracker.getByName = newtracker;
						__gaTracker.getAll = function () {
							return [];
						};
						__gaTracker.remove = noopfn;
						__gaTracker.loaded = true;
						window['__gaTracker'] = __gaTracker;
					})();
									} else {
										console.log("");
					(function () {
						function __gtagTracker() {
							return null;
						}

						window['__gtagTracker'] = __gtagTracker;
						window['gtag'] = __gtagTracker;
					})();
									}
			</script>
				<!-- / Google Analytics by ExactMetrics -->
		<script type="text/javascript">
window._wpemojiSettings = {"baseUrl":"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/72x72\/","ext":".png","svgUrl":"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/svg\/","svgExt":".svg","source":{"concatemoji":"https:\/\/cfc.org.br\/wp-includes\/js\/wp-emoji-release.min.js?ver=6.2"}};
/*! This file is auto-generated */
!function(e,a,t){var n,r,o,i=a.createElement("canvas"),p=i.getContext&&i.getContext("2d");function s(e,t){p.clearRect(0,0,i.width,i.height),p.fillText(e,0,0);e=i.toDataURL();return p.clearRect(0,0,i.width,i.height),p.fillText(t,0,0),e===i.toDataURL()}function c(e){var t=a.createElement("script");t.src=e,t.defer=t.type="text/javascript",a.getElementsByTagName("head")[0].appendChild(t)}for(o=Array("flag","emoji"),t.supports={everything:!0,everythingExceptFlag:!0},r=0;r<o.length;r++)t.supports[o[r]]=function(e){if(p&&p.fillText)switch(p.textBaseline="top",p.font="600 32px Arial",e){case"flag":return s("\ud83c\udff3\ufe0f\u200d\u26a7\ufe0f","\ud83c\udff3\ufe0f\u200b\u26a7\ufe0f")?!1:!s("\ud83c\uddfa\ud83c\uddf3","\ud83c\uddfa\u200b\ud83c\uddf3")&&!s("\ud83c\udff4\udb40\udc67\udb40\udc62\udb40\udc65\udb40\udc6e\udb40\udc67\udb40\udc7f","\ud83c\udff4\u200b\udb40\udc67\u200b\udb40\udc62\u200b\udb40\udc65\u200b\udb40\udc6e\u200b\udb40\udc67\u200b\udb40\udc7f");case"emoji":return!s("\ud83e\udef1\ud83c\udffb\u200d\ud83e\udef2\ud83c\udfff","\ud83e\udef1\ud83c\udffb\u200b\ud83e\udef2\ud83c\udfff")}return!1}(o[r]),t.supports.everything=t.supports.everything&&t.supports[o[r]],"flag"!==o[r]&&(t.supports.everythingExceptFlag=t.supports.everythingExceptFlag&&t.supports[o[r]]);t.supports.everythingExceptFlag=t.supports.everythingExceptFlag&&!t.supports.flag,t.DOMReady=!1,t.readyCallback=function(){t.DOMReady=!0},t.supports.everything||(n=function(){t.readyCallback()},a.addEventListener?(a.addEventListener("DOMContentLoaded",n,!1),e.addEventListener("load",n,!1)):(e.attachEvent("onload",n),a.attachEvent("onreadystatechange",function(){"complete"===a.readyState&&t.readyCallback()})),(e=t.source||{}).concatemoji?c(e.concatemoji):e.wpemoji&&e.twemoji&&(c(e.twemoji),c(e.wpemoji)))}(window,document,window._wpemojiSettings);
</script>
<style type="text/css">
img.wp-smiley,
img.emoji {
	display: inline !important;
	border: none !important;
	box-shadow: none !important;
	height: 1em !important;
	width: 1em !important;
	margin: 0 0.07em !important;
	vertical-align: -0.1em !important;
	background: none !important;
	padding: 0 !important;
}
</style>
	<link rel='stylesheet' id='amw-galleria-style-css' href='https://cfc.org.br/wp-content/plugins/galleria/galleria/themes/amw-classic-light/galleria.amw-classic-light.css?ver=1.0.3' type='text/css' media='all' />
<link rel='stylesheet' id='flexslider-css' href='https://cfc.org.br/wp-content/plugins/cherry-plugin/lib/js/FlexSlider/flexslider.css?ver=2.2.0' type='text/css' media='all' />
<link rel='stylesheet' id='owl-carousel-css' href='https://cfc.org.br/wp-content/plugins/cherry-plugin/lib/js/owl-carousel/owl.carousel.css?ver=1.24' type='text/css' media='all' />
<link rel='stylesheet' id='owl-theme-css' href='https://cfc.org.br/wp-content/plugins/cherry-plugin/lib/js/owl-carousel/owl.theme.css?ver=1.24' type='text/css' media='all' />
<link rel='stylesheet' id='cherry-plugin-css' href='https://cfc.org.br/wp-content/plugins/cherry-plugin/includes/css/cherry-plugin.css?ver=9999999999999999.2.6' type='text/css' media='all' />
<link rel='stylesheet' id='wp-block-library-css' href='https://cfc.org.br/wp-includes/css/dist/block-library/style.min.css?ver=6.2' type='text/css' media='all' />
<link rel='stylesheet' id='wp-components-css' href='https://cfc.org.br/wp-includes/css/dist/components/style.min.css?ver=6.2' type='text/css' media='all' />
<link rel='stylesheet' id='wp-block-editor-css' href='https://cfc.org.br/wp-includes/css/dist/block-editor/style.min.css?ver=6.2' type='text/css' media='all' />
<link rel='stylesheet' id='wp-nux-css' href='https://cfc.org.br/wp-includes/css/dist/nux/style.min.css?ver=6.2' type='text/css' media='all' />
<link rel='stylesheet' id='wp-reusable-blocks-css' href='https://cfc.org.br/wp-includes/css/dist/reusable-blocks/style.min.css?ver=6.2' type='text/css' media='all' />
<link rel='stylesheet' id='wp-editor-css' href='https://cfc.org.br/wp-includes/css/dist/editor/style.min.css?ver=6.2' type='text/css' media='all' />
<link rel='stylesheet' id='algori_360_image-cgb-style-css-css' href='https://cfc.org.br/wp-content/plugins/360-image/dist/blocks.style.build.css' type='text/css' media='all' />
<link rel='stylesheet' id='cp_timeline-cgb-style-css-css' href='https://cfc.org.br/wp-content/plugins/cool-timeline/includes/cool-timeline-block/dist/blocks.style.build.css' type='text/css' media='all' />
<link rel='stylesheet' id='classic-theme-styles-css' href='https://cfc.org.br/wp-includes/css/classic-themes.min.css?ver=6.2' type='text/css' media='all' />
<style id='global-styles-inline-css' type='text/css'>
body{--wp--preset--color--black: #000000;--wp--preset--color--cyan-bluish-gray: #abb8c3;--wp--preset--color--white: #ffffff;--wp--preset--color--pale-pink: #f78da7;--wp--preset--color--vivid-red: #cf2e2e;--wp--preset--color--luminous-vivid-orange: #ff6900;--wp--preset--color--luminous-vivid-amber: #fcb900;--wp--preset--color--light-green-cyan: #7bdcb5;--wp--preset--color--vivid-green-cyan: #00d084;--wp--preset--color--pale-cyan-blue: #8ed1fc;--wp--preset--color--vivid-cyan-blue: #0693e3;--wp--preset--color--vivid-purple: #9b51e0;--wp--preset--gradient--vivid-cyan-blue-to-vivid-purple: linear-gradient(135deg,rgba(6,147,227,1) 0%,rgb(155,81,224) 100%);--wp--preset--gradient--light-green-cyan-to-vivid-green-cyan: linear-gradient(135deg,rgb(122,220,180) 0%,rgb(0,208,130) 100%);--wp--preset--gradient--luminous-vivid-amber-to-luminous-vivid-orange: linear-gradient(135deg,rgba(252,185,0,1) 0%,rgba(255,105,0,1) 100%);--wp--preset--gradient--luminous-vivid-orange-to-vivid-red: linear-gradient(135deg,rgba(255,105,0,1) 0%,rgb(207,46,46) 100%);--wp--preset--gradient--very-light-gray-to-cyan-bluish-gray: linear-gradient(135deg,rgb(238,238,238) 0%,rgb(169,184,195) 100%);--wp--preset--gradient--cool-to-warm-spectrum: linear-gradient(135deg,rgb(74,234,220) 0%,rgb(151,120,209) 20%,rgb(207,42,186) 40%,rgb(238,44,130) 60%,rgb(251,105,98) 80%,rgb(254,248,76) 100%);--wp--preset--gradient--blush-light-purple: linear-gradient(135deg,rgb(255,206,236) 0%,rgb(152,150,240) 100%);--wp--preset--gradient--blush-bordeaux: linear-gradient(135deg,rgb(254,205,165) 0%,rgb(254,45,45) 50%,rgb(107,0,62) 100%);--wp--preset--gradient--luminous-dusk: linear-gradient(135deg,rgb(255,203,112) 0%,rgb(199,81,192) 50%,rgb(65,88,208) 100%);--wp--preset--gradient--pale-ocean: linear-gradient(135deg,rgb(255,245,203) 0%,rgb(182,227,212) 50%,rgb(51,167,181) 100%);--wp--preset--gradient--electric-grass: linear-gradient(135deg,rgb(202,248,128) 0%,rgb(113,206,126) 100%);--wp--preset--gradient--midnight: linear-gradient(135deg,rgb(2,3,129) 0%,rgb(40,116,252) 100%);--wp--preset--duotone--dark-grayscale: url('#wp-duotone-dark-grayscale');--wp--preset--duotone--grayscale: url('#wp-duotone-grayscale');--wp--preset--duotone--purple-yellow: url('#wp-duotone-purple-yellow');--wp--preset--duotone--blue-red: url('#wp-duotone-blue-red');--wp--preset--duotone--midnight: url('#wp-duotone-midnight');--wp--preset--duotone--magenta-yellow: url('#wp-duotone-magenta-yellow');--wp--preset--duotone--purple-green: url('#wp-duotone-purple-green');--wp--preset--duotone--blue-orange: url('#wp-duotone-blue-orange');--wp--preset--font-size--small: 13px;--wp--preset--font-size--medium: 20px;--wp--preset--font-size--large: 36px;--wp--preset--font-size--x-large: 42px;--wp--preset--spacing--20: 0.44rem;--wp--preset--spacing--30: 0.67rem;--wp--preset--spacing--40: 1rem;--wp--preset--spacing--50: 1.5rem;--wp--preset--spacing--60: 2.25rem;--wp--preset--spacing--70: 3.38rem;--wp--preset--spacing--80: 5.06rem;--wp--preset--shadow--natural: 6px 6px 9px rgba(0, 0, 0, 0.2);--wp--preset--shadow--deep: 12px 12px 50px rgba(0, 0, 0, 0.4);--wp--preset--shadow--sharp: 6px 6px 0px rgba(0, 0, 0, 0.2);--wp--preset--shadow--outlined: 6px 6px 0px -3px rgba(255, 255, 255, 1), 6px 6px rgba(0, 0, 0, 1);--wp--preset--shadow--crisp: 6px 6px 0px rgba(0, 0, 0, 1);}:where(.is-layout-flex){gap: 0.5em;}body .is-layout-flow > .alignleft{float: left;margin-inline-start: 0;margin-inline-end: 2em;}body .is-layout-flow > .alignright{float: right;margin-inline-start: 2em;margin-inline-end: 0;}body .is-layout-flow > .aligncenter{margin-left: auto !important;margin-right: auto !important;}body .is-layout-constrained > .alignleft{float: left;margin-inline-start: 0;margin-inline-end: 2em;}body .is-layout-constrained > .alignright{float: right;margin-inline-start: 2em;margin-inline-end: 0;}body .is-layout-constrained > .aligncenter{margin-left: auto !important;margin-right: auto !important;}body .is-layout-constrained > :where(:not(.alignleft):not(.alignright):not(.alignfull)){max-width: var(--wp--style--global--content-size);margin-left: auto !important;margin-right: auto !important;}body .is-layout-constrained > .alignwide{max-width: var(--wp--style--global--wide-size);}body .is-layout-flex{display: flex;}body .is-layout-flex{flex-wrap: wrap;align-items: center;}body .is-layout-flex > *{margin: 0;}:where(.wp-block-columns.is-layout-flex){gap: 2em;}.has-black-color{color: var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-color{color: var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-color{color: var(--wp--preset--color--white) !important;}.has-pale-pink-color{color: var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-color{color: var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-color{color: var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-color{color: var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-color{color: var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-color{color: var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-color{color: var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-color{color: var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-color{color: var(--wp--preset--color--vivid-purple) !important;}.has-black-background-color{background-color: var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-background-color{background-color: var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-background-color{background-color: var(--wp--preset--color--white) !important;}.has-pale-pink-background-color{background-color: var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-background-color{background-color: var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-background-color{background-color: var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-background-color{background-color: var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-background-color{background-color: var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-background-color{background-color: var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-background-color{background-color: var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-background-color{background-color: var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-background-color{background-color: var(--wp--preset--color--vivid-purple) !important;}.has-black-border-color{border-color: var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-border-color{border-color: var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-border-color{border-color: var(--wp--preset--color--white) !important;}.has-pale-pink-border-color{border-color: var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-border-color{border-color: var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-border-color{border-color: var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-border-color{border-color: var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-border-color{border-color: var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-border-color{border-color: var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-border-color{border-color: var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-border-color{border-color: var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-border-color{border-color: var(--wp--preset--color--vivid-purple) !important;}.has-vivid-cyan-blue-to-vivid-purple-gradient-background{background: var(--wp--preset--gradient--vivid-cyan-blue-to-vivid-purple) !important;}.has-light-green-cyan-to-vivid-green-cyan-gradient-background{background: var(--wp--preset--gradient--light-green-cyan-to-vivid-green-cyan) !important;}.has-luminous-vivid-amber-to-luminous-vivid-orange-gradient-background{background: var(--wp--preset--gradient--luminous-vivid-amber-to-luminous-vivid-orange) !important;}.has-luminous-vivid-orange-to-vivid-red-gradient-background{background: var(--wp--preset--gradient--luminous-vivid-orange-to-vivid-red) !important;}.has-very-light-gray-to-cyan-bluish-gray-gradient-background{background: var(--wp--preset--gradient--very-light-gray-to-cyan-bluish-gray) !important;}.has-cool-to-warm-spectrum-gradient-background{background: var(--wp--preset--gradient--cool-to-warm-spectrum) !important;}.has-blush-light-purple-gradient-background{background: var(--wp--preset--gradient--blush-light-purple) !important;}.has-blush-bordeaux-gradient-background{background: var(--wp--preset--gradient--blush-bordeaux) !important;}.has-luminous-dusk-gradient-background{background: var(--wp--preset--gradient--luminous-dusk) !important;}.has-pale-ocean-gradient-background{background: var(--wp--preset--gradient--pale-ocean) !important;}.has-electric-grass-gradient-background{background: var(--wp--preset--gradient--electric-grass) !important;}.has-midnight-gradient-background{background: var(--wp--preset--gradient--midnight) !important;}.has-small-font-size{font-size: var(--wp--preset--font-size--small) !important;}.has-medium-font-size{font-size: var(--wp--preset--font-size--medium) !important;}.has-large-font-size{font-size: var(--wp--preset--font-size--large) !important;}.has-x-large-font-size{font-size: var(--wp--preset--font-size--x-large) !important;}
.wp-block-navigation a:where(:not(.wp-element-button)){color: inherit;}
:where(.wp-block-columns.is-layout-flex){gap: 2em;}
.wp-block-pullquote{font-size: 1.5em;line-height: 1.6;}
</style>
<link rel='stylesheet' id='cfc-aceite-cookie-css' href='https://cfc.org.br/wp-content/plugins/cfc-aceite-cookie/public/css/cfc-aceite-cookie-public.css?ver=1.0.0' type='text/css' media='all' />
<link rel='stylesheet' id='cherry-lazy-load-css' href='https://cfc.org.br/wp-content/plugins/cherry-lazy-load/css/lazy-load.css?ver=1.0' type='text/css' media='all' />
<link rel='stylesheet' id='cherry-parallax-css' href='https://cfc.org.br/wp-content/plugins/cherry-parallax/css/parallax.css?ver=1.0.0' type='text/css' media='all' />
<link rel='stylesheet' id='contact-form-7-css' href='https://cfc.org.br/wp-content/plugins/contact-form-7/includes/css/styles.css?ver=5.7.6' type='text/css' media='all' />
<link rel='stylesheet' id='theme52950-css' href='https://cfc.org.br/wp-content/themes/theme52950/main-style.css' type='text/css' media='all' />
<link rel='stylesheet' id='font-awesome-css' href='//netdna.bootstrapcdn.com/font-awesome/3.2.1/css/font-awesome.css?ver=3.2.1' type='text/css' media='all' />
<link rel='stylesheet' id='magnific-popup-css' href='https://cfc.org.br/wp-content/themes/CherryFramework/css/magnific-popup.css?ver=0.9.3' type='text/css' media='all' />
<link rel='stylesheet' id='tablepress-default-css' href='https://cfc.org.br/wp-content/plugins/tablepress/css/build/default.css?ver=2.1.2' type='text/css' media='all' />
<link rel='stylesheet' id='tablepress-responsive-tables-css' href='https://cfc.org.br/wp-content/plugins/tablepress-responsive-tables/css/tablepress-responsive.min.css?ver=1.8' type='text/css' media='all' />
<link rel='stylesheet' id='options_typography_Open+Sans-css' href='//fonts.googleapis.com/css?family=Open+Sans&#038;subset=latin' type='text/css' media='all' />
<link rel='stylesheet' id='options_typography_Bree+Serif-css' href='//fonts.googleapis.com/css?family=Bree+Serif&#038;subset=latin' type='text/css' media='all' />
<link rel='stylesheet' id='options_typography_Lato-css' href='//fonts.googleapis.com/css?family=Lato&#038;subset=latin' type='text/css' media='all' />
<script type='text/javascript' src='https://cfc.org.br/wp-content/themes/CherryFramework/js/jquery-1.7.2.min.js?ver=1.7.2' id='jquery-js'></script>
<script type='text/javascript' src='https://cfc.org.br/wp-content/plugins/galleria/galleria/galleria-1.2.9.min.js?ver=1.2.9' id='amw-galleria-js'></script>
<script type='text/javascript' src='https://cfc.org.br/wp-content/plugins/galleria/galleria/themes/amw-classic-light/galleria.amw-classic-light.js?ver=1.0.3' id='amw-galleria-theme-js'></script>
<script type='text/javascript' src='https://cfc.org.br/wp-content/plugins/360-image/dist/aframe-v1.0.4.min.js?ver=6.2' id='algori_360_image-cgb-a-frame-js-js'></script>
<script type='text/javascript' src='https://cfc.org.br/wp-content/plugins/google-analytics-dashboard-for-wp/assets/js/frontend-gtag.min.js?ver=7.15.2' id='exactmetrics-frontend-script-js'></script>
<script data-cfasync="false" data-wpfc-render="false" type="text/javascript" id='exactmetrics-frontend-script-js-extra'>/* <![CDATA[ */
var exactmetrics_frontend = {"js_events_tracking":"true","download_extensions":"zip,mp3,mpeg,pdf,docx,pptx,xlsx,rar","inbound_paths":"[{\"path\":\"\\\/go\\\/\",\"label\":\"affiliate\"},{\"path\":\"\\\/recommend\\\/\",\"label\":\"affiliate\"}]","home_url":"https:\/\/cfc.org.br","hash_tracking":"false","ua":"UA-102108921-1","v4_id":""};/* ]]> */
</script>
<script type='text/javascript' src='https://cfc.org.br/wp-content/plugins/cfc-aceite-cookie/public/js/cfc-aceite-cookie-public.js?ver=1.0.0' id='cfc-aceite-cookie-js'></script>
<script type='text/javascript' src='https://cfc.org.br/wp-content/themes/CherryFramework/js/jquery-migrate-1.2.1.min.js?ver=1.2.1' id='migrate-js'></script>
<script type='text/javascript' src='https://cfc.org.br/wp-includes/js/swfobject.js?ver=2.2-20120417' id='swfobject-js'></script>
<script type='text/javascript' src='https://cfc.org.br/wp-content/themes/CherryFramework/js/modernizr.js?ver=2.0.6' id='modernizr-js'></script>
<script type='text/javascript' src='https://cfc.org.br/wp-content/themes/CherryFramework/js/jflickrfeed.js?ver=1.0' id='jflickrfeed-js'></script>
<script type='text/javascript' src='https://cfc.org.br/wp-content/plugins/cherry-plugin/lib/js/jquery.easing.1.3.js?ver=1.3' id='easing-js'></script>
<script type='text/javascript' src='https://cfc.org.br/wp-content/themes/CherryFramework/js/custom.js?ver=1.0' id='custom-js'></script>
<script type='text/javascript' src='https://cfc.org.br/wp-content/themes/CherryFramework/bootstrap/js/bootstrap.min.js?ver=2.3.0' id='bootstrap-js'></script>
<script type='text/javascript' src='https://cfc.org.br/wp-content/plugins/cherry-plugin/lib/js/elasti-carousel/jquery.elastislide.js?ver=9999999999999999.2.6' id='elastislide-js'></script>

<!-- OG: 3.2.1 -->
<meta property="og:image" content="https://cfc.org.br/wp-content/uploads/2017/11/logo_cfc_vertical-1.jpg" /><meta property="og:type" content="article" /><meta property="og:locale" content="pt_BR" /><meta property="og:site_name" content="::Conselho Federal de Contabilidade::" /><meta property="og:logo" content="https://cfc.org.br/wp-content/uploads/2017/11/logo_cfc_vertical-1-150x150.jpg" size="128x128" /><meta property="og:logo" content="https://cfc.org.br/wp-content/uploads/2017/11/logo_cfc_vertical-1-300x300.jpg" size="236x236" /><meta property="og:logo" content="https://cfc.org.br/wp-content/uploads/2017/11/logo_cfc_vertical-1.jpg" size="512x512" /><meta property="og:title" content="::Conselho Federal de Contabilidade::" /><meta property="og:url" content="https://cfc.org.br/servico-temporariamente-indisponivel/" /><meta property="og:updated_time" content="2022-08-16T17:12:01-03:00" />
<meta property="article:published_time" content="2020-05-28T14:10:59+00:00" /><meta property="article:modified_time" content="2022-08-16T20:12:01+00:00" /><meta property="article:author:first_name" content="David" /><meta property="article:author:last_name" content="Rodrigues" /><meta property="article:author:username" content="David Rodrigues" />
<meta property="twitter:partner" content="ogwp" /><meta property="twitter:card" content="summary" /><meta property="twitter:title" content="::Conselho Federal de Contabilidade::" /><meta property="twitter:url" content="https://cfc.org.br/servico-temporariamente-indisponivel/" />
<meta itemprop="image" content="https://cfc.org.br/wp-content/uploads/2017/11/logo_cfc_vertical-1.jpg" /><meta itemprop="name" content="::Conselho Federal de Contabilidade::" /><meta itemprop="headline" content="::Conselho Federal de Contabilidade::" /><meta itemprop="datePublished" content="2020-05-28" /><meta itemprop="dateModified" content="2022-08-16T20:12:01+00:00" /><meta itemprop="author" content="David Rodrigues" />
<meta property="profile:first_name" content="David" /><meta property="profile:last_name" content="Rodrigues" /><meta property="profile:username" content="David Rodrigues" />
<!-- /OG -->

<link rel="https://api.w.org/" href="https://cfc.org.br/wp-json/" /><link rel="alternate" type="application/json" href="https://cfc.org.br/wp-json/wp/v2/pages/30739" /><link rel="EditURI" type="application/rsd+xml" title="RSD" href="https://cfc.org.br/xmlrpc.php?rsd" />
<link rel="wlwmanifest" type="application/wlwmanifest+xml" href="https://cfc.org.br/wp-includes/wlwmanifest.xml" />
<meta name="generator" content="WordPress 6.2" />
<link rel="canonical" href="https://cfc.org.br/servico-temporariamente-indisponivel/" />
<link rel='shortlink' href='https://cfc.org.br/?p=30739' />
<link rel="alternate" type="application/json+oembed" href="https://cfc.org.br/wp-json/oembed/1.0/embed?url=https%3A%2F%2Fcfc.org.br%2Fservico-temporariamente-indisponivel%2F" />
<link rel="alternate" type="text/xml+oembed" href="https://cfc.org.br/wp-json/oembed/1.0/embed?url=https%3A%2F%2Fcfc.org.br%2Fservico-temporariamente-indisponivel%2F&#038;format=xml" />
<script>
 var system_folder = 'https://cfc.org.br/wp-content/themes/CherryFramework/admin/data_management/',
	 CHILD_URL ='https://cfc.org.br/wp-content/themes/theme52950',
	 PARENT_URL = 'https://cfc.org.br/wp-content/themes/CherryFramework', 
	 CURRENT_THEME = 'theme52950'</script>
<style type='text/css'>
body { background-color:#FFFFFF }
.header { background-color:#FFFFFF }
#content table td{
padding: 6px;
}
</style>
<style type='text/css'>
h1 { font: normal 24px/20px Open Sans;  color:#003f7a; }
h2 { font: normal 35px/50px Open Sans;  color:#003f7a; }
h3 { font: normal 20px/25px Open Sans;  color:#2b3a42; }
h4 { font: normal 20px/24px Bree Serif;  color:#003f7a; }
h5 { font: normal 15px/18px Bree Serif;  color:#2b3a42; }
h6 { font: normal 12px/18px Arial, Helvetica, sans-serif;  color:#333333; }
body { font-weight: normal;}
.logo_h__txt, .logo_link { font: normal 76px/76px Open Sans;  color:#2b3a42; }
.sf-menu > li > a { font: bold 16px/16px Lato;  color:#9b7a38; }
.nav.footer-nav a { font: normal 12px/18px Arial, Helvetica, sans-serif;  color:#708997; }
</style>
<link rel="icon" href="https://cfc.org.br/wp-content/uploads/2017/11/logo_cfc_vertical-1-150x150.jpg" sizes="32x32" />
<link rel="icon" href="https://cfc.org.br/wp-content/uploads/2017/11/logo_cfc_vertical-1-300x300.jpg" sizes="192x192" />
<link rel="apple-touch-icon" href="https://cfc.org.br/wp-content/uploads/2017/11/logo_cfc_vertical-1-300x300.jpg" />
<meta name="msapplication-TileImage" content="https://cfc.org.br/wp-content/uploads/2017/11/logo_cfc_vertical-1-300x300.jpg" />
<style id='custom-css-pro'>.sub-menu {
    width:auto !important;
}

.icontent > .input-group-addon{
    border: 1px solid #CBCBCB !important;
    background-color:#EFEFEF;
    padding: 8.7px 10px 10px 10px;
    border-radius: 4px 0px 0px 4px;
    margin: 0px -4px 0px 0px;
    
    
}

.icontent{
    vertical-align:-3px;
    color:gray;
}

.share-buttons {
    display:none;
}

.heateor_sss_svg {
    margin-left: 3px;
    box-shadow:1px 1px 9px 1px #888888 !important;
}
mark{
    background:none;
}</style>
	
	<!--[if lt IE 8]>

		<div id="ie7-alert" style="width: 100%; text-align:center;">

			<img src="https://tmbhtest.com/images/ie7.jpg" alt="Upgrade IE 7" width="640" height="344" border="0" usemap="#Map" />

			<map name="Map" id="Map"><area shape="rect" coords="496,201,604,329" href="https://www.microsoft.com/windows/internet-explorer/default.aspx" target="_blank" alt="Download Interent Explorer" /><area shape="rect" coords="380,201,488,329" href="https://www.apple.com/safari/download/" target="_blank" alt="Download Apple Safari" /><area shape="rect" coords="268,202,376,330" href="https://www.opera.com/download/" target="_blank" alt="Download Opera" /><area shape="rect" coords="155,202,263,330" href="https://www.mozilla.com/" target="_blank" alt="Download Firefox" /><area shape="rect" coords="35,201,143,329" href="https://www.google.com/chrome" target="_blank" alt="Download Google Chrome" />

			</map>

		</div>

	<![endif]-->

	<!--[if gte IE 9]><!-->

		<script src="https://cfc.org.br/wp-content/themes/CherryFramework/js/jquery.mobile.customized.min.js" type="text/javascript"></script>

		<script type="text/javascript">

			jQuery(function(){

				jQuery('.sf-menu').mobileMenu({defaultText: "Navegação"});

			});
			
			var ajaxurl = "https://cfc.org.br/wp-admin/admin-ajax.php";

		</script>

	<!--<![endif]-->
	
	

	<script type="text/javascript">

		// Init navigation menu

		jQuery(function(){

		// main navigation init

			jQuery('ul.sf-menu').superfish({

				delay: 1000, // the delay in milliseconds that the mouse can remain outside a sub-menu without it closing

				animation: {

					opacity: "show",

					height: "false"

				}, // used to animate the sub-menu open

				speed: "normal", // animation speed

				autoArrows: false, // generation of arrow mark-up (for submenu)

				disableHI: true // to disable hoverIntent detection

			});



		//Zoom fix

		//IPad/IPhone

			var viewportmeta = document.querySelector && document.querySelector('meta[name="viewport"]'),

				ua = navigator.userAgent,

				gestureStart = function () {

					viewportmeta.content = "width=device-width, minimum-scale=0.25, maximum-scale=1.6, initial-scale=1.0";

				},

				scaleFix = function () {

					if (viewportmeta && /iPhone|iPad/.test(ua) && !/Opera Mini/.test(ua)) {

						viewportmeta.content = "width=device-width, minimum-scale=1.0, maximum-scale=1.0";

						document.addEventListener("gesturestart", gestureStart, false);

					}

				};

			scaleFix();

		})

	</script>

	<!-- stick up menu -->

	<script type="text/javascript">

		jQuery(document).ready(function(){

			if(!device.mobile() && !device.tablet()){

				jQuery('header .stat-top').tmStickUp({

					correctionSelector: jQuery('#wpadminbar')

				,	listenSelector: jQuery('.listenSelector')

				,	active: true
				,	pseudo: true
				});

			}
			
			/* 
			// Código para forçar a barra de rolagem (apresentou problemas e foi desativado)
			if(!!window.chrome) {
				$('html,body').bind('DOMMouseScroll mousewheel', function(e){
					if(e.originalEvent.wheelDelta > 0 || e.originalEvent.detail < 0) {
						$("html").scrollTop($("html").scrollTop() - 50);
					}else{
						$("html").scrollTop($("html").scrollTop() + 50);
					}
				});
			}
			*/

		})
		
	</script>
	
	
	<!-- RYBENA HEAD -->
	<script type="text/javascript" src="https://cfc.org.br/wp-content/themes/theme52950/js/rybena.js"></script>
	<!-- END RYBENA HEAD -->
	
</head>
<body class="page-template page-template-page-fullwidth page-template-page-fullwidth-php page page-id-30739 tribe-bar-is-disabled">

	<div id="motopress-main" class="main-holder">
	
		<!--Begin #motopress-main-->

		<header class="motopress-wrapper header">

			<div class="container">

				<div class="row">

					<div class="span12" data-motopress-wrapper-file="wrapper/wrapper-header.php" data-motopress-wrapper-type="header" data-motopress-id="645b8ab9604ee">

						<div class="container">
	<div class="row">
		<div class="span3 ex_h1" data-motopress-type="static" data-motopress-static-file="static/static-logo.php">
			<!-- BEGIN LOGO -->
<div class="logo pull-left">
									<a href="https://cfc.org.br/" class="logo_h logo_h__img"><img src="https://cfc.org.br/wp-content/uploads/2015/06/logo-cfc.png" alt="::Conselho Federal de Contabilidade::" title=""></a>
				</div>
<!-- END LOGO -->		</div>
		<div class="span8 ex_h2">
			<div class="hidden-phone" data-motopress-type="static" data-motopress-static-file="static/static-search.php">
				<!-- BEGIN SEARCH FORM -->
	<div class="search-form search-form__h hidden-phone clearfix">
		<form id="search-header" class="navbar-form pull-right" method="get" action="https://cfc.org.br/" accept-charset="utf-8">
			<span class="icontent" style="cursor:pointer" onclick="submitForm('search-header')" ><i class="input-group-addon icon-search"></i></span>
			<input type="text" name="s" placeholder="buscar" class="search-form_it">
		</form>
	</div>
<!-- END SEARCH FORM -->					<ul class="social-icon-list">
        					<li class="social-icon-item"><a href="#" class="font-size increaseFont"><i class="icon-font"></i></a></li>
        					<li class="social-icon-item"><a href="#" class="font-normal resetFont"><i class="icon-font"></i></a></li>
        					<li class="social-icon-item"><a target="_blank" href="/wp-admin" class="login"><i class="icon-lock"></i></a></li>
        					<li class="acesso"><a href="https://www3.cfc.org.br/spw/PortalTransparencia/Consulta.aspx?CS=Ua2ood8k23o=" class="icon-acesso"><img src="https://cfc.org.br/wp-content/uploads/2021/03/icone_portal_transparencia_prestacao.png" /></a></li>
      					</ul>
				</div>
			</div>
		<div class="span1 visible-desktop" style="margin-left:0px">
			<a href="#" class="areaRybenaLibras" style="position:relative;float:left;top:0px;margin-top:55%;" ><img style="border:0px;width:30px;height:32px" src="https://cfc.org.br/wp-content/themes/theme52950/images/rybena_icon_maos.png" /></a>
			<a href="#" class="areaRybenaTTS"    style="position:relative;float:left;top:0px;margin-top:55%;" ><img style="border:0px;width:30px;height:32px" src="https://cfc.org.br/wp-content/themes/theme52950/images/rybena_icon_voice.png" /></a>
		</div>
	</div>
</div>
<div class="stat-top custom_poz">
	<div class="container">
		<div class="row">
			<div class="ex_h2" style="min-width: 1250px">
				<div data-motopress-type="static" data-motopress-static-file="static/static-nav.php">
					<!-- BEGIN MAIN NAVIGATION -->
<nav class="nav nav__primary clearfix">
<ul id="topnav" class="sf-menu"><li id="menu-item-2424" class="menu-item menu-item-type-post_type menu-item-object-page"><a href="https://cfc.org.br/oconselho/">Institucional</a></li>
<li id="menu-item-30152" class="menu-item menu-item-type-post_type menu-item-object-page"><a href="https://cfc.org.br/governanca/">Governança</a></li>
<li id="menu-item-2426" class="menu-item menu-item-type-post_type menu-item-object-page"><a href="https://cfc.org.br/conselhos/">Conselhos</a></li>
<li id="menu-item-2435" class="menu-item menu-item-type-post_type menu-item-object-page"><a href="https://cfc.org.br/legislacao/">Legislação</a></li>
<li id="menu-item-13625" class="menu-item menu-item-type-post_type menu-item-object-page"><a href="https://cfc.org.br/carta-de-servicos-ao-usuario/">Carta de Serviços</a></li>
<li id="menu-item-2436" class="menu-item menu-item-type-post_type menu-item-object-page"><a href="https://cfc.org.br/projetos-programas/">Projetos e Programas</a></li>
<li id="menu-item-6772" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children"><a href="https://cfc.org.br/desenvolvimento-profissional-e-institucional/exames/">Exames</a>
<ul class="sub-menu">
	<li id="menu-item-12305" class="menu-item menu-item-type-custom menu-item-object-custom"><a href="https://cfc.org.br/exame-de-suficiencia-anteriores/1o-exame-de-suficiencia-de-2023/">Exame de Suficiência</a></li>
	<li id="menu-item-2439" class="menu-item menu-item-type-post_type menu-item-object-page"><a href="https://cfc.org.br/desenvolvimento-profissional-e-institucional/exames/exame-de-qualificacao-tecnica/">Exame de Qualificação Técnica</a></li>
	<li id="menu-item-6504" class="menu-item menu-item-type-post_type menu-item-object-page"><a href="https://cfc.org.br/desenvolvimento-profissional-e-institucional/exames/aicpa/">AICPA</a></li>
</ul>
</li>
<li id="menu-item-32011" class="menu-item menu-item-type-post_type menu-item-object-page"><a href="https://cfc.org.br/registro/quantos-somos-2/">Quantos Somos</a></li>
<li id="menu-item-3286" class="menu-item menu-item-type-post_type menu-item-object-page"><a href="https://cfc.org.br/adm/ouvidoria/">Ouvidoria</a></li>
<li id="menu-item-15497" class="menu-item menu-item-type-post_type menu-item-object-page"><a href="https://cfc.org.br/imprensa/">Imprensa</a></li>
<li id="menu-item-34956" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children"><a href="#">Licitações</a>
<ul class="sub-menu">
	<li id="menu-item-27115" class="menu-item menu-item-type-custom menu-item-object-custom"><a href="https://cfc.org.br/adm/licitacoes/?cfc-licitacoes=cfc">Licitações &#8211; Geral</a></li>
	<li id="menu-item-34955" class="menu-item menu-item-type-post_type menu-item-object-page"><a href="https://cfc.org.br/adm/licitacoes/contratacoes-relacionadas-a-pandemia-de-covid-19/">Contratações relacionadas à Covid-19</a></li>
</ul>
</li>
<li id="menu-item-42639" class="menu-item menu-item-type-post_type menu-item-object-page"><a href="https://cfc.org.br/servicos-online/">Serviços online</a></li>
</ul></nav><!-- END MAIN NAVIGATION -->				</div>
			</div>
		</div>
	</div>
</div>
<style>
	#search-header{
		width: 295px;
	}
</style>
					</div>

				</div>

			</div>

		</header>
<div class="motopress-wrapper content-holder clearfix">
	<div class="container">
		<div class="row">
			<div class="span12" data-motopress-wrapper-file="page-fullwidth.php" data-motopress-wrapper-type="content">
				<div class="row">
					<div class="span12" data-motopress-type="static" data-motopress-static-file="static/static-title.php">
						
						<section class="title-section">
	<h1 class="title-header">
						</h1>
				<!-- BEGIN BREADCRUMBS-->
			<ul class="breadcrumb breadcrumb__t"><li><a href="https://cfc.org.br">Home</a></li><li class="divider"></li><li class="active"></li></ul>			<!-- END BREADCRUMBS -->
	</section><!-- .title-section -->
						
					</div>
				</div>
				<div id="content" class="row">
					<div class="span12" data-motopress-type="loop" data-motopress-loop-file="loop/loop-page.php">
						<div>
							<link rel="stylesheet" href="https://cfc.org.br/wp-content/themes/CherryFramework/menu_cfc/css/menu_cfc.css">
<script src="https://cfc.org.br/wp-content/themes/CherryFramework/menu_cfc/js/menu_cfc.js"></script>
						</div>
														<div id="post-30739" class="page post-30739 type-page status-publish hentry">
		
<p><br></p>



<p></p>



<div style="height:54px" aria-hidden="true" class="wp-block-spacer"></div>



<p></p>
		<div class="clear"></div>
		<!--.pagination-->
	</div><!--post-->
												
					</div>
				</div>
			</div>
		</div>
	</div>
</div>

<div class="lcb-janela" id="lgpd-cookie-banner-janela" style="display:none" >
    <div class="lcb-mensagem" id="lgpd-cookie-banner:desc">N&oacute;s usamos cookies para melhorar sua experi&ecirc;ncia de navega&ccedil;&atilde;o no portal. Ao utilizar o cfc.org.br, voc&ecirc; concorda com a <a href="https://cfc.org.br/politica-privacidade-app/" target="_blank" id="lcb-abre-barra">Pol&iacute;tica de Privacidade</a> e a Pol&iacute;tica de Cookies. Para ter mais informa&ccedil;&otilde;es sobre como isso &eacute; feito, acesse <a href="javascript:openLGPDInfo()" id="lcb-abre-barra">Pol&iacute;tica de Cookies</a>. Se voc&ecirc; concorda, clique em ACEITO.</div>
    <div class="lcb-botoes"><button class="lcb-botao lcb-ciente" type="button">ACEITO</button></div>
</div>
<div id="lgpd-cookie-banner-barra-overlay" style="display:none" ></div>
<div id="lgpd-cookie-banner-barra" style="display:none" ><div class="lcb-barra-header"><div class="lcb-titulo">Pol&iacute;tica de cookies</div></div><button class="lcb-botao-fechar" type="button">
  <img src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAABgAAAAYCAYAAADgdz34AAAAsElEQVRIS91VwQ2AIAwsjOAYuokffw7Jz4+b6BiOgAYjicFS7mE1ypfrXbheiyHlY5T56ccCVTfWy9DOiIUSlrUoFBjr3eptXxIpYS8CsYCIGiKaJBEEK75AEkHIg73ZFEkEKLkoEC45or3IeodYWBTgRI5UFfsT0wcNWvKSUCs2/xzt9wXSPtxqkWqTVWOK5BzBsDFFC3Nzku6u55ddzLDqukb+ABQDDRpKxuG+L7ABTybeGd+bmsMAAAAASUVORK5CYII=" aria-hidden="true" alt="" class="lcb-icone-fechar">
</button><div class="lcb-barra-conteudo"><h3>O que s&atilde;o cookies?</h3>
<p>Cookies s&atilde;o pequenos arquivos de texto enviados pelo site que s&atilde;o salvos em seu computador, tablet ou telefone quando voc&ecirc; visita um site. Usamos os cookies necess&aacute;rios para fazer o site funcionar da melhor forma poss&iacute;vel e sempre aprimorar os nossos servi&ccedil;os.</p>
<p>Alguns cookies s&atilde;o classificados como <strong>necess&aacute;rios</strong> e permitem a funcionalidade central, como <strong>seguran&ccedil;a</strong>, <strong>gerenciamento de rede</strong> e <strong>acessibilidade</strong>. Sem eles, o site n&atilde;o funciona ou apresenta mau desempenho. Estes cookies podem ser coletados e armazenados assim que voc&ecirc; inicia sua navega&ccedil;&atilde;o ou quando usa algum recurso que os requer.</p>
<p>Eles cont&ecirc;m informa&ccedil;&otilde;es sobre a sua navega&ccedil;&atilde;o em nossa p&aacute;gina e ret&ecirc;m apenas informa&ccedil;&otilde;es relacionadas &agrave; suas prefer&ecirc;ncias.</p>
<p>Assim, essa p&aacute;gina consegue armazenar e recuperar os dados sobre os seus h&aacute;bitos de navega&ccedil;&atilde;o, de forma a melhorar a experi&ecirc;ncia de uso, por exemplo. &Eacute; importante frisar que eles n&atilde;o cont&ecirc;m informa&ccedil;&otilde;es pessoais espec&iacute;ficas, como dados sens&iacute;veis ou banc&aacute;rios.</p>
<p>O seu navegador armazena os cookies no disco r&iacute;gido, mas ocupam um espa&ccedil;o de armazenamento m&iacute;nimo, que n&atilde;o afetam o desempenho do seu computador. A maioria das informa&ccedil;&otilde;es s&atilde;o apagadas logo ao encerrar a sess&atilde;o.</p>

<!-- Primarios -->
<div class="lcb-painel">
  <input id="lcb-cookies-primarios" class="lcb-toggle" type="checkbox">
  <label for="lcb-cookies-primarios" class="lcb-painel-titulo">
    Cookies Prim&aacute;rios
    <img src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAABgAAAAYCAYAAADgdz34AAAAzklEQVRIS+2TsQ6CMBCG73wEeCwh6e6oq446AqOOuuro3gR8LPoInGlNDRLaqxC2sjShd/+X/78rwsIfLqwPEcAmHCOaF1EiXoWS68qnkoi6VDIvXTXOGehGRCyA6NTK/DImkIr6CIhnIqpcEB6glQkOrcxufUgqmj0gXM31FIBu/LowIrBTMnt8/jdbRLhz4vqeXdM+BDvaGNEVPkPEgwBDJzYmXyz9KFkHtvg3LvdQh8sQDLBO9Olby1kA9lWNFPzlIAKmJMD2xBmwEb0BxjRUGflVXQkAAAAASUVORK5CYII=" class="lcb-arrow-down" alt="" aria-hidden="true">
    <img src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAABgAAAAYCAYAAADgdz34AAAAs0lEQVRIS+2SMQ7CMAxF/ff2MO11GMtK2GAExrIRVhi5TnuYdv8oVEipBLEHKpZ4yWK9F38bsnBhYb5kgZpwjui3ERW1Owbi2PnXaynzDiY4DhOUJ6vEJJjD3/+2SVRBDCdkFfCgPKyTJAUxHJT10F/uAVxW24aQm0XyVTCLhXRj76/xUovKbQTwmkQVQLgfOn/+dDFl7XYUtKmlqxFp1xImTfWoS7bceqonC9QEc0T/j+gJ1y9IGeIR/EoAAAAASUVORK5CYII=" class="lcb-arrow-up" alt="" aria-hidden="true">
  </label>
  <div class="lcb-painel-conteudo">
    <p>Alguns cookies ser&atilde;o colocados em seu dispositivo diretamente pelo nosso site - s&atilde;o conhecidos como cookies prim&aacute;rios. Eles s&atilde;o essenciais e possibilitam a navega&ccedil;&atilde;o em nossas aplica&ccedil;&otilde;es e o acesso a todos os recursos; sem estes, nossos servi&ccedil;os podem apresentar mal desempenho ou n&atilde;o funcionar corretamente.</p>

    <!-- Temporarios (Primarios) -->
    <div class="lcb-durabilidade">
      <h4>Tempor&aacute;rios</h4>
      <p>N&oacute;s utilizamos cookies de sess&atilde;o. Eles s&atilde;o Tempor&aacute;rios e expiram quando voc&ecirc; fecha o navegador ou quando a sess&atilde;o termina.</p>
      <div class="lcb-finalidade">
        <h5>Finalidade</h5>
        <p>Estabelecer controle de idioma e seguran&ccedil;a ao tempo da sess&atilde;o.</p>
      </div>
    </div>
    <!-- Temporarios (Primarios) -->

    <!-- Persistentes (Primarios) -->
    <div class="lcb-durabilidade">
      <h4>Persistentes</h4>
      <p>Utilizamos tamb&eacute;m cookies persistentes que permanecem em seu disco r&iacute;gido at&eacute; que voc&ecirc; os apague ou seu navegador o fa&ccedil;a, dependendo da data de expira&ccedil;&atilde;o do cookie. Todos os cookies persistentes t&ecirc;m uma data de expira&ccedil;&atilde;o gravada em seu c&oacute;digo, mas sua dura&ccedil;&atilde;o pode variar.</p>
      <div class="lcb-finalidade">
        <h5>Finalidade</h5>
        <p>Coletam e armazenam a ci&ecirc;ncia sobre o uso de cookies no site.</p>
      </div>
    </div>
    <!-- Persistentes (Primarios) -->
  </div>
</div>
<!-- Primarios -->

<!-- Terceiros -->
<div class="lcb-painel">
  <input id="lcb-cookies-terceiros" class="lcb-toggle" type="checkbox">
  <label for="lcb-cookies-terceiros" class="lcb-painel-titulo">
    Cookies de Terceiros
    <img src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAABgAAAAYCAYAAADgdz34AAAAzklEQVRIS+2TsQ6CMBCG73wEeCwh6e6oq446AqOOuuro3gR8LPoInGlNDRLaqxC2sjShd/+X/78rwsIfLqwPEcAmHCOaF1EiXoWS68qnkoi6VDIvXTXOGehGRCyA6NTK/DImkIr6CIhnIqpcEB6glQkOrcxufUgqmj0gXM31FIBu/LowIrBTMnt8/jdbRLhz4vqeXdM+BDvaGNEVPkPEgwBDJzYmXyz9KFkHtvg3LvdQh8sQDLBO9Olby1kA9lWNFPzlIAKmJMD2xBmwEb0BxjRUGflVXQkAAAAASUVORK5CYII=" class="lcb-arrow-down" alt="" aria-hidden="true">
    <img src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAABgAAAAYCAYAAADgdz34AAAAs0lEQVRIS+2SMQ7CMAxF/ff2MO11GMtK2GAExrIRVhi5TnuYdv8oVEipBLEHKpZ4yWK9F38bsnBhYb5kgZpwjui3ERW1Owbi2PnXaynzDiY4DhOUJ6vEJJjD3/+2SVRBDCdkFfCgPKyTJAUxHJT10F/uAVxW24aQm0XyVTCLhXRj76/xUovKbQTwmkQVQLgfOn/+dDFl7XYUtKmlqxFp1xImTfWoS7bceqonC9QEc0T/j+gJ1y9IGeIR/EoAAAAASUVORK5CYII=" class="lcb-arrow-up" alt="" aria-hidden="true">
  </label>
  <div class="lcb-painel-conteudo">
  <p>Outros cookies s&atilde;o colocados no seu dispositivo n&atilde;o pelo site que voc&ecirc; est&aacute; visitando, mas <strong>por terceiros</strong>, como, por exemplo, os sistemas anal&iacute;ticos.</p>

    <!-- Temporarios (Terceiros) -->
    <div class="lcb-durabilidade">
      <h4>Tempor&aacute;rios</h4>
      <p>N&oacute;s utilizamos cookies de sess&atilde;o. Eles s&atilde;o Tempor&aacute;rios e expiram quando voc&ecirc; fecha o navegador ou quando a sess&atilde;o termina.</p>
      <div class="lcb-finalidade">
        <h5>Finalidade</h5>
        <p>Coletam informa&ccedil;&otilde;es sobre como voc&ecirc; usa o site, como as p&aacute;ginas que voc&ecirc; visitou e os links em que clicou. Nenhuma dessas informa&ccedil;&otilde;es pode ser usada para identific&aacute;-lo. Seu &uacute;nico objetivo &eacute; possibilitar an&aacute;lises e melhorar as fun&ccedil;&otilde;es do site.</p>
      </div>
    </div>
    <!-- Temporarios (Terceiros) -->

    <!-- Persistentes (Terceiros) -->
    <div class="lcb-durabilidade">
      <h4>Persistentes</h4>
      <p>Utilizamos tamb&eacute;m cookies persistentes que permanecem em seu disco r&iacute;gido at&eacute; que voc&ecirc; os apague ou seu navegador o fa&ccedil;a, dependendo da data de expira&ccedil;&atilde;o do cookie. Todos os cookies persistentes t&ecirc;m uma data de expira&ccedil;&atilde;o gravada em seu c&oacute;digo, mas sua dura&ccedil;&atilde;o pode variar.</p>
      <div class="lcb-finalidade">
        <h5>Finalidade</h5>
        <p>Coletam informa&ccedil;&otilde;es sobre como voc&ecirc; usa o site, como as p&aacute;ginas que voc&ecirc; visitou e os links em que clicou. Nenhuma dessas informa&ccedil;&otilde;es pode ser usada para identific&aacute;-lo. Seu &uacute;nico objetivo &eacute; possibilitar an&aacute;lise e melhorar as fun&ccedil;&otilde;es do site.</p>
      </div>
    </div>
    <!-- Persistentes (Terceiros) -->
  </div>
</div>
<!-- Terceiros -->

<h3>PORQUE USAMOS COOKIES?</h3>
<p>O CFC utiliza Cookies para fornecer a melhor experi&ecirc;ncia de uso, tornando nossas aplica&ccedil;&otilde;es dispon&iacute;veis no site mais personalizadas, tendo por base suas escolhas e comportamento de navega&ccedil;&atilde;o.</p>
<p>Assim, buscamos entender como voc&ecirc; utiliza nossas aplica&ccedil;&otilde;es e ajustar o conte&uacute;do para torn&aacute;-lo mais relevante para voc&ecirc;, al&eacute;m de lembrar de suas prefer&ecirc;ncias.</p>
<p>Os Cookies participam deste processo porquanto armazenam, leem e executam os dados necess&aacute;rios para cumprir com o nosso objetivo.</p>
<p>
  Voc&ecirc; pode desabilit&aacute;-los alterando as configura&ccedil;&otilde;es do seu navegador,
  <strong>mas saiba que isso pode afetar o funcionamento do site</strong>.
</p>
<p>
  <a href="https://support.google.com/chrome/answer/95647?co=GENIE.Platform%3DDesktop&amp;hl=pt-BR" target="_blank">Chrome</a>
</p>
<p>
  <a href="https://support.mozilla.org/pt-BR/kb/desative-cookies-terceiros-impedir-rastreamento" target="_blank">Firefox</a>
</p>
<p>
  <a href="https://support.microsoft.com/pt-br/help/4027947/microsoft-edge-delete-cookies" target="_blank">Microsoft Edge</a>
</p>
<p>
  <a href="https://support.microsoft.com/pt-br/help/17442/windows-internet-explorer-delete-manage-cookies" target="_blank">Internet Explorer</a>
</p>
<p>
  <a href="mailto:https://support.apple.com/pt-br/guide/safari/sfri11471/mac" target="_blank">Safari</a>
</p>

<h3>DISPOSI&Ccedil;&Otilde;ES FINAIS</h3>
<p>Para o CFC, a privacidade e confian&ccedil;a s&atilde;o fundamentais para a nossa rela&ccedil;&atilde;o com voc&ecirc;. Estamos sempre nos atualizando para manter os mais altos padr&otilde;es de seguran&ccedil;a.</p>
<p>Assim, reservamo-nos o direito de alterar esta Pol&iacute;tica de Cookies a qualquer tempo. As mudan&ccedil;as entrar&atilde;o em vigor logo ap&oacute;s a publica&ccedil;&atilde;o, e voc&ecirc; ser&aacute; avisado caso ocorram.</p>
<p>Ao continuar a navega&ccedil;&atilde;o nas nossas aplica&ccedil;&otilde;es do site ap&oacute;s essa mudan&ccedil;a se tornar eficaz, voc&ecirc; concorda com ela. Aconselhamos que voc&ecirc; sempre verifique esta Pol&iacute;tica.</p>
<p>Em caso de d&uacute;vidas sobre esta Pol&iacute;tica de Cookies, entre em contato conosco pelo e-mail <a href="mailto:dpo@cfc.org.br">dpo@cfc.org.br</a>.</p>
<p>Esta Pol&iacute;tica de Cookies foi atualizada pela &uacute;ltima vez em 16/04/2021.</p>
</div><div class="lcb-botoes"><button class="lcb-botao lcb-ciente" type="button">ACEITO</button></div></div>
<script>
    //jQuery("#lgpd-cookie-banner-barra, #lgpd-cookie-banner-barra-overlay").hide();
    function openLGPDInfo(){
        jQuery("#lgpd-cookie-banner-barra, #lgpd-cookie-banner-barra-overlay").show();
    }
    function saveLGPDAcceptedCookieVersion1(){
        var today = new Date();
        localStorage.setItem("LGPDAcceptedCookieVersion1", "LGPD accepted on " + today.toLocaleString() );
        jQuery("#lgpd-cookie-banner-janela, #lgpd-cookie-banner-barra, #lgpd-cookie-banner-barra-overlay").hide();
    }
    jQuery(function(){
        
        jQuery(".lcb-icone-fechar, #lgpd-cookie-banner-barra-overlay").click(function(){
            jQuery("#lgpd-cookie-banner-barra, #lgpd-cookie-banner-barra-overlay").hide();
        });

        jQuery(".lcb-ciente").click(function(){
            saveLGPDAcceptedCookieVersion1();
        });
        
               

                    if (!localStorage.LGPDAcceptedCookieVersion1) {
                jQuery("#lgpd-cookie-banner-janela").show();
            }else{
                console.log(localStorage.LGPDAcceptedCookieVersion1);
            }
           
    });
    
</script><footer class="motopress-wrapper footer">
	<!--  TESTE BARRA DE ENDEREÇO -->
	<div class="span12 contact-bar">
		<div class="contato" style="margin-bottom:10px">
			<div class="container" style="width:1300px">
				<div class="row">
					<div class="col-md-4">
						<h2 class="tit-footer">Contatos</h2>
						<ul class="ul_unmarge">
							<li><i class="icon-phone"></i> (61) 3314-9600</li>
							<li><a href="mailto:cfc@cfc.org.br"><i class="icon-envelope-alt"></i> cfc@cfc.org.br</a></li>
						</ul>
					</div>
					<div class="col-md-4">
						<h2 class="tit-footer">Endereço</h2>
						<ul class="ul_unmarge">
							<li>
								<i class="icon-map-marker"></i>
								<div style="float:right;padding-top:4px">SAUS Quadra 5 Bloco J Lote 3 - Edifício CFC <br />
									Asa Sul - Brasília/DF <br />
									CEP: 70070-920</div>
							</li>
						</ul>
					</div>
					<div class="col-md-4" style="padding-top:40px;height:100px;margin-left:50px">
						<ul class="social-icon-list">
							<li class="social-icon-item"><a target="_blank" class="twitter" href="https://twitter.com/cfcbsb/"><i class="icon-twitter"></i>&nbsp;</a></li>
							<li class="social-icon-item"><a target="_blank" class="facebook" href="https://www.facebook.com/cfcbsb/"><i class="icon-facebook"></i></a></li>
							<li class="social-icon-item"><a target="_blank" class="rss" href="https://cfc.org.br/?feed=rss2"><i class="icon-rss"></i></a></li>
							<li class="social-icon-item"><a target="_blank" class="instagram" href="https://instagram.com/cfcbsb/"><i class="icon-instagram"></i></a></li>
							<li class="social-icon-item"><a target="_blank" class="youtube" href="https://www.youtube.com/channel/UCpnbh9vhKFvjrCV644ROwmA"><i class="icon-youtube"></i></a></li>
							<li class="social-icon-item"><a target="_blank" class="linkedin" href="https://www.linkedin.com/company/cfcbsb/"><i class="icon-linkedin"></i></a></li>
						</ul>
					</div>
					<div class="col-md-4" style="padding-top:10px;color:#FFF;margin-left: 100px">
						<a href="https://cfc.org.br/oconselho/qualidade" title="ISO 9001">
							<img style="width:150px" src="https://cfc.org.br/wp-content/uploads/2022/02/iso9001cfc.png" alt="ISO 9001" />
						</a> 
						<a href="https://cfc.org.br/oconselho/qualidade" title="ISO 37001" style="margin-left:20px">
							<img style="width:150px" src="https://cfc.org.br/wp-content/uploads/2022/02/iso37001cfc.png" alt="ISO 37001" />
						</a>
					</div>
				</div>
			</div>
		</div>
	</div>
	<!--  TESTE BARRA DE ENDEREÇO FIM -->

	<div class="container">
		<div class="row">
			<div class="span12" data-motopress-wrapper-file="wrapper/wrapper-footer.php" data-motopress-wrapper-type="footer" data-motopress-id="645b8ab961739">
				
<div class="row">
	<div class="span12 footer-widgets">
		<a href="#7573" data-parent="#id-6476" data-toggle="collapse" class="accordion-toggle active collapsed">
		<h4 class="title_nav">Mapa do portal<i class="icon-angle-up"></i><i class="icon-angle-down"></i></h4>
		</a>
	<div id="7573" class="accordion-body collapse" style="height: 0;"><div class="accordion-inner">
		<div class="row">
			<div class="span4 ext_poz1">
				<div data-motopress-type="dynamic-sidebar" data-motopress-sidebar-id="footer-sidebar-1">
					<div id="nav_menu-2"><div class="menu-mapa-do-site-esquerdo-container"><ul id="menu-mapa-do-site-esquerdo" class="menu"><li id="menu-item-3718" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-home menu-item-3718"><a href="https://cfc.org.br/">Home</a></li>
<li id="menu-item-3719" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-3719"><a href="https://cfc.org.br/oconselho/">O Conselho</a>
<ul class="sub-menu">
	<li id="menu-item-3779" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-3779"><a href="https://cfc.org.br/oconselho/conselho-diretor/">Conselho Diretor</a></li>
	<li id="menu-item-3951" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-3951"><a href="https://cfc.org.br/oconselho/nossa-sede/">Nossa Sede</a></li>
	<li id="menu-item-3952" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-3952"><a href="https://cfc.org.br/oconselho/planejamento/">Planejamento</a></li>
	<li id="menu-item-7693" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7693"><a href="https://cfc.org.br/oconselho/planejamento/organograma/">Organograma</a></li>
	<li id="menu-item-3953" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-3953"><a href="https://cfc.org.br/oconselho/medalha/">Medalha João Lyra</a></li>
	<li id="menu-item-3954" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-3954"><a href="https://cfc.org.br/presidencia/presidentes/">Ex-Presidentes</a></li>
</ul>
</li>
<li id="menu-item-3720" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-3720"><a href="https://cfc.org.br/presidencia/">Presidência</a>
<ul class="sub-menu">
	<li id="menu-item-3955" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-3955"><a href="https://cfc.org.br/presidencia/contador-zulmir-ivanio-breda/">O Presidente</a></li>
	<li id="menu-item-3956" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-3956"><a href="https://cfc.org.br/presidencia/agenda-do-presidente/">Agenda do Presidente</a></li>
	<li id="menu-item-3957" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-3957"><a href="https://cfc.org.br/presidencia/diretoria-executiva/">Diretoria Executiva</a></li>
	<li id="menu-item-3960" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-3960"><a href="https://cfc.org.br/presidencia/procuradoria-juridica/">Procuradoria Jurídica</a></li>
	<li id="menu-item-3959" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-3959"><a href="https://cfc.org.br/desenvolvimento-operacional/coordenadoria-de-gestao-de-ti/">Coordenadoria de Gestão de TI</a></li>
</ul>
</li>
<li id="menu-item-3721" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-3721"><a href="https://cfc.org.br/fiscalizacao-etica-e-disciplina/perguntas-frequentes/sistema-cfccrcs/">Sistema CFC/CRCs</a>
<ul class="sub-menu">
	<li id="menu-item-6638" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-6638"><a href="https://www3.cfc.org.br/spwcfc/cfc.htm">Consulta ao cadastro</a></li>
</ul>
</li>
<li id="menu-item-6658" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6658"><a href="https://cfc.org.br/tecnica/audiencia-publica/">Audiência Pública</a></li>
<li id="menu-item-6659" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6659"><a href="https://cfc.org.br/adm/ouvidoria/">Ouvidoria</a></li>
</ul></div></div>				</div>
			</div>
			<div class="span4 ext_poz2">
				<div data-motopress-type="dynamic-sidebar" data-motopress-sidebar-id="footer-sidebar-2">
					<div id="nav_menu-4"><div class="menu-mapa-do-site-centro-container"><ul id="menu-mapa-do-site-centro" class="menu"><li id="menu-item-6621" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-6621"><a>Vice-Presidências</a>
<ul class="sub-menu">
	<li id="menu-item-3724" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-3724"><a href="https://cfc.org.br/adm/">Administrativa</a></li>
	<li id="menu-item-3725" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-3725"><a href="https://cfc.org.br/cia/">Controle Interno</a></li>
	<li id="menu-item-3727" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-3727"><a href="https://cfc.org.br/desenvolvimento-profissional-e-institucional/">Desenvolvimento Profissional</a></li>
	<li id="menu-item-3726" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-3726"><a href="https://cfc.org.br/desenvolvimento-operacional/">Desenvolvimento Operacional</a></li>
	<li id="menu-item-3728" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-3728"><a href="https://cfc.org.br/fiscalizacao-etica-e-disciplina/">Fiscalização, Ética e Disciplina</a></li>
	<li id="menu-item-4376" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-4376"><a href="https://cfc.org.br/politico-institucional/">Política Institucional</a></li>
	<li id="menu-item-4377" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-4377"><a href="https://cfc.org.br/registro/">Registro</a></li>
	<li id="menu-item-4378" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-4378"><a href="https://cfc.org.br/tecnica/">Técnica</a></li>
</ul>
</li>
<li id="menu-item-3723" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-3723"><a href="https://cfc.org.br/projetos-programas/">Projetos e Programas</a>
<ul class="sub-menu">
	<li id="menu-item-6646" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6646"><a href="https://cfc.org.br/desenvolvimento-profissional-e-institucional/projetos/excelencia-na-contabilidade/">Excelência na Contabilidade</a></li>
	<li id="menu-item-6647" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6647"><a href="https://cfc.org.br/projetos-programas/visitas-escolares/">Visitas Escolares</a></li>
	<li id="menu-item-6648" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6648"><a href="https://cfc.org.br/projetos-programas/difusao-cultural/">Difusão Cultural</a></li>
	<li id="menu-item-6649" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6649"><a href="https://cfc.org.br/tecnica/areas-de-interesse/cre/">CRE</a></li>
	<li id="menu-item-6650" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6650"><a href="https://cfc.org.br/desenvolvimento-profissional-e-institucional/educacao-profissional-continuada/">Educação Profissional Continuada</a></li>
	<li id="menu-item-6651" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6651"><a href="https://cfc.org.br/projetos-programas/mulher-contabilista/">Mulher Contabilista</a></li>
	<li id="menu-item-6652" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6652"><a href="https://cfc.org.br/projetos-programas/o-cfc-em-um-dia/">O CFC em um Dia</a></li>
	<li id="menu-item-6654" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6654"><a href="https://cfc.org.br/projetos-programas/integracao/">Integração</a></li>
	<li id="menu-item-45233" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-45233"><a href="https://cfc.org.br/oconselho/qualidade/">Sistema de Gestão Integrado</a></li>
	<li id="menu-item-6656" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6656"><a href="https://cfc.org.br/projetos-programas/responsabilidade-socioambiental/">Responsabilidade Socioambiental</a></li>
	<li id="menu-item-6657" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-6657"><a href="https://voluntariadocontabil.cfc.org.br/">Programa de Voluntariado</a></li>
	<li id="menu-item-52870" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-52870"><a href="https://cfc.org.br/cp-casp/">CP CASP</a></li>
</ul>
</li>
</ul></div></div>				</div>
			</div>
			<div class="span4 ext_poz3">
				<div data-motopress-type="dynamic-sidebar" data-motopress-sidebar-id="footer-sidebar-3">
					<div id="nav_menu-3"><div class="menu-mapa-do-site-direito-container"><ul id="menu-mapa-do-site-direito" class="menu"><li id="menu-item-3717" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-3717"><a href="https://cfc.org.br/registro/legislacao/">Legislação</a>
<ul class="sub-menu">
	<li id="menu-item-6622" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6622"><a href="https://cfc.org.br/legislacao/leis/">Leis</a></li>
	<li id="menu-item-6623" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6623"><a href="https://cfc.org.br/legislacao/decretos-lei/">Decretos-Lei</a></li>
	<li id="menu-item-6624" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-6624"><a href="https://www2.cfc.org.br/sisweb/sre/Default.aspx">Resoluções</a></li>
	<li id="menu-item-6625" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-6625"><a href="https://www2.cfc.org.br/sisweb/sre/Default.aspx">Normas Brasileiras de Contabilidade</a></li>
	<li id="menu-item-6626" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6626"><a href="https://cfc.org.br/legislacao/instrucoes-normativas/">Instruções Normativas</a></li>
	<li id="menu-item-6627" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6627"><a href="https://cfc.org.br/legislacao/sumulas/">Súmulas</a></li>
</ul>
</li>
<li id="menu-item-3716" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-3716"><a href="https://cfc.org.br/noticias/">Notícias</a>
<ul class="sub-menu">
	<li id="menu-item-6633" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-6633"><a href="https://cfc.org.br/noticias/">Agência de Notícias</a></li>
	<li id="menu-item-6634" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6634"><a href="https://cfc.org.br/revista-brasileira-de-contabilidade-rbc/">Revista Brasileira de Contabilidade (RBC)</a></li>
	<li id="menu-item-6635" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6635"><a href="https://cfc.org.br/jornal-do-cfc/">Jornal do CFC</a></li>
	<li id="menu-item-6636" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6636"><a href="https://cfc.org.br/registro/exame-de-suficiencia/">Exame de Suficiência</a></li>
	<li id="menu-item-6637" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6637"><a href="https://cfc.org.br/desenvolvimento-profissional-e-institucional/exames/exame-de-qualificacao-tecnica/">Exame de Qualificação Técnica</a></li>
	<li id="menu-item-22107" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-22107"><a href="https://cfc.org.br/cfc-informa-2023/">Boletim CFC Informa</a></li>
</ul>
</li>
<li id="menu-item-6639" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-6639"><a href="https://cfc.org.br/biblioteca/">Biblioteca</a>
<ul class="sub-menu">
	<li id="menu-item-6640" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6640"><a href="https://cfc.org.br/biblioteca/pesquisa-online/">Pesquisa online</a></li>
	<li id="menu-item-6642" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6642"><a href="https://cfc.org.br/biblioteca/contribua-com-o-acervo/">Contribua com o acervo</a></li>
	<li id="menu-item-6643" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6643"><a href="https://cfc.org.br/biblioteca/edicoes-do-cfc/">Edições do CFC</a></li>
	<li id="menu-item-6644" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6644"><a href="https://cfc.org.br/biblioteca/simbolos-do-contabilista/">Símbolos do Contabilista</a></li>
	<li id="menu-item-6645" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6645"><a href="https://cfc.org.br/biblioteca/links/">BASE DE DADOS</a></li>
</ul>
</li>
</ul></div></div>				</div>
			</div>
		</div>
	</div>
</div>
</div>
</div>
			</div>
		</div>
	</div>
</footer>
<div class="mapa">
	<a target="_blanc" href="#">
		<!--<img width="100%" height="275px" frameborder="0" src="https://cfc.org.br/wp-content/uploads/2015/08/footer-map.png">-->
		<div style="height:275px;width:100%;background-repeat: no-repeat;background-position: center top;background-image: url('https://cfc.org.br/wp-content/uploads/2016/01/bg_mapa_home.jpg');"></div>
	</a>
</div>
<!--End #motopress-main-->
</div>
<div id="back-top-wrapper" class="visible-desktop">
	<p id="back-top">
		<a href="#top"><span></span></a>	</p>
</div>
<script type='text/javascript' src='https://cfc.org.br/wp-content/plugins/cherry-lazy-load/js/cherry.lazy-load.js?ver=1.0' id='cherry-lazy-load-js'></script>
<script type='text/javascript' src='https://cfc.org.br/wp-content/plugins/cherry-lazy-load/js/device.min.js?ver=1.0.0' id='device-check-js'></script>
<script type='text/javascript' src='https://cfc.org.br/wp-content/plugins/cherry-parallax/js/jquery.mousewheel.min.js?ver=3.0.6' id='mousewheel-js'></script>
<script type='text/javascript' src='https://cfc.org.br/wp-content/plugins/cherry-parallax/js/jquery.simplr.smoothscroll.min.js?ver=1.0' id='smoothscroll-js'></script>
<script type='text/javascript' src='https://cfc.org.br/wp-content/plugins/cherry-parallax/js/cherry.parallax.js?ver=1.0.0' id='cherry-parallax-js'></script>
<script type='text/javascript' src='https://cfc.org.br/wp-content/plugins/contact-form-7/includes/swv/js/index.js?ver=5.7.6' id='swv-js'></script>
<script type='text/javascript' id='contact-form-7-js-extra'>
/* <![CDATA[ */
var wpcf7 = {"api":{"root":"https:\/\/cfc.org.br\/wp-json\/","namespace":"contact-form-7\/v1"},"cached":"1"};
/* ]]> */
</script>
<script type='text/javascript' src='https://cfc.org.br/wp-content/plugins/contact-form-7/includes/js/index.js?ver=5.7.6' id='contact-form-7-js'></script>
<script type='text/javascript' src='https://cfc.org.br/wp-content/themes/theme52950/js/my_script.js?ver=1.0' id='my_script-js'></script>
<script type='text/javascript' src='https://cfc.org.br/wp-content/themes/CherryFramework/js/superfish.js?ver=1.5.3' id='superfish-js'></script>
<script type='text/javascript' src='https://cfc.org.br/wp-content/themes/CherryFramework/js/jquery.mobilemenu.js?ver=1.0' id='mobilemenu-js'></script>
<script type='text/javascript' src='https://cfc.org.br/wp-content/themes/CherryFramework/js/jquery.magnific-popup.min.js?ver=0.9.3' id='magnific-popup-js'></script>
<script type='text/javascript' src='https://cfc.org.br/wp-content/plugins/cherry-plugin/lib/js/FlexSlider/jquery.flexslider-min.js?ver=2.2.2' id='flexslider-js'></script>
<script type='text/javascript' src='https://cfc.org.br/wp-content/themes/CherryFramework/js/jplayer.playlist.min.js?ver=2.3.0' id='playlist-js'></script>
<script type='text/javascript' src='https://cfc.org.br/wp-content/themes/CherryFramework/js/jquery.jplayer.min.js?ver=2.6.0' id='jplayer-js'></script>
<script type='text/javascript' src='https://cfc.org.br/wp-content/themes/CherryFramework/js/tmstickup.js?ver=1.0.0' id='tmstickup-js'></script>
<script type='text/javascript' src='https://cfc.org.br/wp-content/themes/CherryFramework/js/device.min.js?ver=1.0.0' id='device-js'></script>
<script type='text/javascript' src='https://cfc.org.br/wp-content/themes/CherryFramework/js/jquery.zaccordion.min.js?ver=2.1.0' id='zaccordion-js'></script>
<script type='text/javascript' src='https://cfc.org.br/wp-content/themes/CherryFramework/js/camera.min.js?ver=1.3.4' id='camera-js'></script>
<script type='text/javascript' src='https://cfc.org.br/wp-content/plugins/cherry-plugin/includes/js/cherry-plugin.js?ver=9999999999999999.2.6' id='cherry-plugin-js'></script>

			<script type="text/javascript">

				deleteCookie('cf-cookie-banner');

			</script>

			<!-- this is used by many Wordpress features and for plugins to work properly -->
</body>

</html>