O processo fiscalizatório ético-disciplinar de acordo com o CEPC: um estudo de caso no CRC/CE

• Autor(a) principal: Araújo, Caroline Rodrigues
• Data de Publicação: 2014
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Ceará (UFC)
• Texto Completo: http://www.repositorio.ufc.br/handle/riufc/31020
• topic: Contadores - Ceará; Conselhos de fiscalização profissional; Ética Profissional - Ceará

The accounting professionals have to develop their works in compliance with the resolutions expedited by CFC/CRC's and with all additional accounting rules. For this purpose, the Inspection Section of the CRC/CE develop, along with professionals from Ceará, a preventive work, of advising nature, and also punitive, in case of contravention regarding the accounting laws, which can lead to disciplinary or ethical punishments. Taking into account the important inspection role performed by this entity, this work was developed aiming to answer the following research question: Which are the procedures adopted by the CRC/CE in the ethicaldisciplinary process? To this end, it was made a descriptive research, qualitative, documental and bibliographic. For the results development, it was utilized data available in Inspection reports from the Council and interviews with the coordinator of Inspection Section of the CRC/CE. The analyzed period cover three years. It was observed that inspections concerned mostly on accounting companies from the capital and also on the non-accounting ones; that the goals achieved by the CRC/CE inspectors exceeded the forecast, qualifying the work of the Council as of guiding nature; and that infractions in the analyzed period ended up, mostly, in ethical-disciplinary penalties.