Joint Ordinance 2,279/2015
It was published in the Brazilian Official Gazette on September 10 the Joint Ordinance 2.279/2015 issued by the Office of the Comptroller General ("CGU") and the Micro and Small Business Secretariat (the "Ordinance"). The Ordinance details the measures to be adopted by micro and small business when implementing compliance programs and to match the dispositions of Law 12,846/2013 ("Brazilian Clean Company Act").
The main purpose of the Ordinance is to adapt the compliance mechanisms into the reality of micro and small business, in line with the provisions of the Brazilian Decree 8.420/2015, which regulated at a federal level the Brazilian Clean Company Act ("Regulation") and set forth the possibility of reduction in the formalities of the parameters established in the Regulation for the adoption of compliance programs by micro and small companies.
Therefore, the implementation of compliance programs by micro or small business (those meeting the requirements of the Supplementary Law 123/2006) could be effective through more simple measures, with less formality, provided they are in full compliance with ethics and integrity when conducting their activities.
The assessment of the compliance programs for micro and small business will be linked to the presentation of two reports: Profile Report and Conformity Report.
The Profile Report shall contain information on the sector of activity, those in charge of the administration, number of employees, organizational structure as well as the level of interaction with the public sector. The Conformity Report in its turn shall contain information on the effectiveness of the adopted compliance measures and their contribution for the prevention, detection and mitigation of the unlawful act object of the investigation.
From the analysis of such reports the authorities shall assess the compliance programs for the purpose of reducing the penalties established in the Brazilian Clean Company act and the Regulation.
The publication of the Ordinance reinforces the policy of adopting compliance programs as an effective way to prevent, detect and deter unlawful acts against the public administration, regardless the size of the company involved. It aims therefore to establish a new path for doing business in Brazil.
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