The document reaffirms the commitment of the Brazilian accounting profession and Independent Auditing to the construction of a more ethical, transparent, and sustainable future, in line with the global discussions that have shaped the COP 30 agenda. The paper highlights international collaboration and transparency as fundamental pillars for addressing climate challenges and strengthening trust in the markets.

Signed by the Presidents of Ibracon, Sebastian Soares, and the Federal Accounting Council (CFC), Aécio Dantas, the paper reinforces the importance of ethics, professional qualification, and continuous engagement with companies, regulators, and the market, especially at a time when governance, the reliability of information, and accountability play a central role in global climate discussions.

The text also positions Accounting as a strategic discipline within the climate agenda, emphasizing its role in the measurement, reporting, and assurance of sustainability-related information.

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