The third sector includes voluntary and community organizations, social entities, mutuals and cooperatives, that is, non-profit. in these organizations, there is a need to improve reliability and transparency in the financial statements, as they obtain resources from the private sector, the government and individuals to finance their activities. Studies have identified the perception of accountants and non-accountants regarding the possible contributions that the third sector external audit in the identified needs, considering it as ainstrument of transparency in the rendering of accounts, considering that the third sector also has embryonic research and few relate the work of the external auditor in these organizations.


third sector external audit is a requirement that can be statutory or legal, at the request of the Public Ministry when veiling the foundations, or mandatory in the case of OSCIPs when they celebrate partnership terms in an amount above BRL 600.000,00 or when entities holding CEBAS register annual revenue in an amount greater than BRL 3.600.000,00 until 2017, and BRL 4.800.000,00 as of 2018. arise at the request of donors and funders, mainly international, in order to ensure compliance with Brazilian accounting principles and standards by the entities in which they intend to contribute resources, or even by liberality of the governing body.


There are factors that influence the third sector external audit, such as Accounting Standards (Law 13.019/14, Law 12.101/09 - CEBAS), the CSO's governance structure, internal controls, sources of funds, etc. and she must be made by independent auditors, qualified in the CRC – Regional Accounting Council and in some cases also registered with the CVM – Securities and Exchange Commission.


Not all non-profit organizations are required to conduct an independent audit, however, with the increasing regulation for these entities and because their operations are similar to those of companies in general, the third sector external audit it has become a valuable tool for its management, be it of any size, since the possible contingencies brought about by management, fiscal, financial and labor risks also exist in these organizations.


Many non-profit entities are already aware of the value that the work of the third sector external audit brings to the organization and hire the service, understanding that the third sector external audit, in addition to contributing to the credibility of the financial statements, it also contributes to the improvement of internal controls and adds concepts of corporate governance. It is not enough to provide excellent assistance if the organization does not value correct bookkeeping and good controls to support the service provided.


All these benefits assist management in fulfilling obligations and provide the necessary transparency so that they are better able to raise funds in the market, in addition to providing sustainability in the different sectors in which they operate.


TATICCA – ALLINIAL GLOBAL performs audits and issues reports on the financial statements and other reports of third sector entities, in compliance with the guidelines of the Federal Accounting Council – CFC and the entities themselves. Get in touch to learn more about the practical aspects of third sector audit.


Get in touch with TATICCA – ALLINIAL GLOBAL, which offers integrated auditing, accounting, tax, corporate finance, financial advisory, risk advisory, technology, business consulting and training services. For more information, visit or e-mail Our company has professionals with extensive experience in the market and has certified methodologies for carrying out activities.