Know the main changes brought by RN ANS 472/2021

a RN ANS 472/2021 , published on October 6 by the National Supplementary Health Agency, made important changes to the standard Ans.

The ANS standard accounts plan comprises the set of standards, coding cast, publishing models of financial statements and accounting guidelines that need to be observed by health care plane operators and also by benefit administrators.

Changes and revocation provided for in ANS RN 472/2021

A Normative Resolution No. 472/21 Changes the following items and documents:

• Normative Resolution No. 173 of July 10, 2008, which provides for the XML version of Diops;
• Normative Resolution No. 400 of February 25, 2016, which provides for the parameters and procedures for economic-financial monitoring of operators and strategic monitoring of the supplementary health market;
• Normative Resolution No. 451, of March 6, 2020, which provides for the criteria for defining the regulatory capital of the operators.

  In addition to the changes listed above, the following documents were revoked:

  • Normative Resolution No. 227, of August 19, 2010, which provides for the constitution, linking and custody of assets guarantor of technical provisions, especially the provision of events / claims to be settled;
  • Normative Resolution No. 435, of November 23, 2018, which provides on the Account Plan;
  • Normative Resolution No. 446, from November 1, 2019, which provides for the Account Plan; and
  • Normative instruction of the Board of Directors and Qualification of Operators (DIOPE) No 45, of December 15, 2010, which provides for the previously agreed procedures report (PPA).

    Information related to audit processes

    It is also important to clarify that Normative Resolution No. 472/21 , has brought a series of considerations regarding the audit procedures, among which, we can highlight:

    Auditors certification:

    "is the responsibility of the operators to certify that their independent auditors meet the criteria of independence and competence established by the Regional Accounting Councils - CRC by the Federal Accounting Council - CFC and Exchange Commission - CVM. "

    2.Registro in CNAI:

    "The technical responsible for the independent accounting audit should have a registration in the National Registry of Independent Auditors - CNAI with approval in general technical qualification (QTG - general technical qualification), administered by the Federal Council Accounting - CFC. "

    3.Rodízio de auditors:

    "The practice of independent auditor caster should occur at least every 5 (five) social exercises, upon replacement of the technical guardian, director, manager, supervisor and any other member, with management function, from the team responsible for independent accounting audit work. "

    4.Falt and irregularities:

    "AS, when verifying failures and / or irregularities at work executed by independent auditors, including those referring to the requirements of professional independence, shall communicate the fact to the Federal Accounting Council by to enable the calculation of responsibilities and, where appropriate, the introduction of the administrative supervision process. "

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