Escrituração Contábil será transmitida apenas por profissionais da Contabilidade ativos

Por Luciana Melo Costa
Comunicação CFC


As ações capitaneadas pelo Conselho Federal de Contabilidade (CFC), que motivam os profissionais da contabilidade a manterem suas obrigações em dia com os respectivos Regionais, foram reforçadas por uma alteração do Sistema Público de Escrituração Digital (Sped). Desde o início deste ano, o Sistema tem emitido avisos de inaptidão profissional aos contadores e técnicos de contabilidade que realizam a emissão da Escrituração Contábil Digital (ECD) e tenham pendências em seus registros.

Pegging Dating as a Cultural Phenomenon: Shifting Perspectives on Intimacy

Have you ever heard of pegging? It may sound like a foreign concept to some, but this sexual practice has been gaining attention and sparking conversations in recent years. Pegging, where a woman uses a strap-on dildo to penetrate a man anally, has been portrayed in popular culture, such as in the TV show Broad City and the movie Deadpool. However, beyond its portrayal in media, pegging is more than just a sexual act – it is a cultural phenomenon that challenges traditional gender roles and shifts our perspectives on intimacy.

In this article, we will explore the growing popularity of pegging as a means of redefining intimacy and breaking down societal norms. We will delve into the reasons why people engage in pegging, the impact it has on relationships and self-identity, and the broader implications it has for our understanding of gender and power dynamics. By examining pegging through a cultural lens, we can gain a deeper understanding of how sexual practices can challenge and reshape our societal norms.

The Historical Context of Dating: Tracing the Evolution of Intimacy

Pegging dating has emerged as a cultural phenomenon, representing a significant shift in perspectives on intimacy. Traditionally, the concept of dating has been associated with conventional gender roles and expectations. However, pegging dating challenges these norms by introducing a new dynamic in which women take on a dominant role in intimate encounters with men.

This cultural shift is indicative of a broader societal movement towards greater acceptance and exploration of diverse sexual practices. Pegging dating allows individuals to explore their desires and push boundaries, fostering open conversations about intimacy and pleasure. As perspectives on relationships continue to evolve, pegging dating serves as a powerful example of how society is embracing and celebrating sexual diversity.

Breaking Gender Stereotypes: Exploring the Role Reversal in Pegging Dating

Pegging dating, once considered a taboo and unconventional practice, is now emerging as a cultural phenomenon that challenges traditional perspectives on intimacy. Defined as a sexual act in which a woman uses a strap-on dildo to penetrate a man anally, pegging has gained attention and acceptance in recent years. This shift in perspective can be attributed to a variety of factors, including increased awareness and understanding of diverse sexual preferences, as well as the breaking down of societal norms and stereotypes.

As society becomes more open-minded and inclusive, individuals are exploring their sexual desires and experimenting with alternative forms of intimacy. Pegging dating offers a unique opportunity for couples to explore power dynamics, trust, and vulnerability in their relationships. It allows for a reversal of traditional gender roles, challenging the notion that penetration is solely a masculine act. By engaging in pegging, couples can expand their understanding of pleasure and redefine what it means to be intimate, fostering a deeper connection and a greater sense of sexual liberation.

Changing Perspectives on Sexual Norms: Society's Response to Pegging Dating

Pegging dating has emerged as a cultural phenomenon that challenges traditional perspectives on intimacy. Defined as a sexual practice in which a woman penetrates a man anally with a strap-on dildo, pegging has gained increasing attention and popularity in recent years. This shift in sexual dynamics reflects a broader societal trend towards exploring and embracing diverse forms of pleasure and connection.

One of the key factors driving the rise of pegging dating is the changing attitudes towards gender roles and sexual fluidity. As society becomes more accepting and open-minded, individuals are feeling more empowered to explore their desires and experiment with different forms of sexual expression. Pegging provides an opportunity for men to challenge traditional notions of masculinity and experience vulnerability in a safe and consensual way. It allows couples to break free from gender stereotypes and engage in a mutually pleasurable and intimate act that defies societal expectations.

Psychological and Emotional Dynamics: Understanding the Impact of Pegging on Intimate Relationships

Pegging dating, once considered taboo, is now emerging as a cultural phenomenon that challenges traditional perspectives on intimacy. Defined as a sexual act in which a woman penetrates a man anally using a strap-on dildo, pegging has gained attention and acceptance in recent years. This shift in perspective can be attributed to various factors, including evolving gender roles, increased sexual openness, and the growing recognition of diverse sexual preferences.

One of the key reasons for the changing attitudes towards pegging dating is the redefinition of gender roles in society. As gender norms become more fluid, individuals are exploring new ways to express their sexuality and challenge traditional power dynamics. Pegging provides an opportunity for men to experience vulnerability and relinquish control, while women can take on a dominant role in the bedroom. This reversal of traditional gender roles is seen as empowering and liberating, promoting a more egalitarian approach to sexual relationships.

Furthermore, the growing acceptance of diverse sexual preferences has contributed to the rise of pegging dating as a cultural phenomenon. As society becomes more inclusive and understanding of different sexual orientations and desires, people are feeling more comfortable exploring their fantasies and engaging in open conversations about their desires. Pegging, once considered a taboo subject, is now being discussed openly, leading to increased awareness and acceptance.

In conclusion, pegging is a cultural phenomenon that challenges traditional perspectives on intimacy. As society becomes more open-minded and accepting, individuals are exploring new ways to experience pleasure and connect with their partners. Through its exploration of power dynamics, trust, and vulnerability, pegging offers a unique opportunity for couples to deepen their intimacy and explore their desires. While it may still be considered taboo by some, the growing conversation around pegging is breaking down barriers and encouraging a more inclusive and diverse understanding of human sexuality. As we continue to evolve, it is important to embrace and celebrate the diverse ways in which individuals express their desires and find fulfillment in their relationships.


Em um primeiro momento, os profissionais com esse tipo de problema serão apenas notificados, isto é, não serão impedidos de emitirem os referidos documentos. Entretanto, a partir de 2023, os “inaptos” serão impossibilitados de transmitir a ECD.


O desenvolvimento da funcionalidade foi comemorado pelo CFC, que reitera que o registro, bem como a respectiva manutenção, é condição imprescindível ao exercício profissional contábil.


Svad – A ação do Sped foi viabilizada pela atuação do CFC na Secretaria da Receita Federal do Brasil (RFB) e com a contratação do Serpro. Desde 2013, as instituições têm discutido a elaboração de um sistema que rastreia os registros com pendências, com base nas informações fornecidas pelos Conselhos Regionais de Contabilidade (CRCs). Como resultado, foi desenvolvido o Sistema Validador de Assinatura Digital (Svad).


O Svad submete instantaneamente à verificação as assinaturas da escrituração contidas na ECD. Os códigos analisados são: 900 - Contador/Contabilista e 940 - Auditor Independente (com número de inscrição no Conselho informado) que constam no registro J930 - Signatários da Escrituração, e de códigos 910 - Contador/Contabilista Responsável Pelo Termo de Verificação para Fins de Substituição da ECD e 920 - Auditor Independente Responsável pelo Termo de Verificação para Fins de Substituição da ECD (com número de inscrição no Conselho informado) que constam no registro J932 - Signatários do Termo de Verificação para Fins de Substituição da ECD.


A idealização do Svad faz parte da iniciativa do CFC de fomentar a utilização da tecnologia e da inovação para desempenho das suas atividades institucionais, bem como incentivo na melhoria dos serviços realizados pelos profissionais da contabilidade.

A reprodução deste material é permitida desde que a fonte seja citada.