Cooperatives are formed by a group of people, with common goals, who join voluntarily, either providing services or developing a certain activity. An example is consumers who come together to establish direct contacts with manufacturers and provide goods at lower prices, thus avoiding the profit of intermediaries. A cooperative society does not seek profit, it is based on the principles of self-help and mutual aid, aiming at the common benefit of its members.
The cooperative system is also has other popular definitions, such as: “a society which has its objectives for the promotion of the economic interests of its members, in accordance with cooperative principles”, or “a form of organization in which people voluntarily associate with each other”. as human beings on the basis of equality for the promotion of their own economic interests”. It is noticed that this system originates from constant social struggles and, therefore, this contractual modality was inserted in the Consolidation of Labor Laws, in 1994, by Law 8.949/94.
The cooperative society is managed by users who apply the rules of democracy, freedom and universality in it, with the aim of carrying out joint economic actions and of common interest. An act that can be backed by government support, with the net surplus being applied partly to general efficiency and partly shared in proportion to the business carried out by each member of the association, and not in proportion to the capital carried out. so the work of cooperative auditing it is necessary?
In Brazil, this model is gaining more space, recognition and acceptance every day. However, in the midst of constant fraud against the CLT legislation, the National Monetary Council - CMN, instituted the service of Cooperative Audit, by resolution 4.454/2015, which aims to evaluate the cooperative in terms of its economic and social performance.
A cooperative auditing, as well as accounting for cooperatives have evolved a lot in recent years. The market has qualified professionals who, in addition to providing technical services and contributing to the cooperatives' transparency process, generate useful information for society.
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TATICCA – ALLINIAL GLOBAL provides auditing services for cooperatives and has a team capable of responding to the demands of the new resolutions, with the objective of assisting cooperatives in obtaining transparency in their management.
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TATICCA – ALLINIAL GLOBAL also provides integrated auditing, accounting, tax, corporate finance, financial advisory, risk advisory, technology, business consulting and training services. For more information, access www.taticca.com.br or e-mail taticca@taticca.com.br. Our company has professionals with extensive experience in the market and has certified methodologies for carrying out activities.