PENALTIES APPLICABLE TO ACCOUNTANT PUBLIC: AN ANALYSIS OF EXTERNAL CONTROL PARANA'S

• Autor(a) principal: Franco, Luciane Maria Gonçalves
• Data de Publicação: 2011
• Outros Autores: Nascimento, Cristiano do
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/22047
• topic: Contabilidade pública; Agente público; Penalidades; Public accounting; Public agent; Penalties

The current study aims to analyze formal requirements of the legislation in Paraná State, the accounting regulations and the doctrine of administrative law regarding the possibility of imposing financial sanctions on public accountants, as a result of their engagement with the process of accountability. The fundamental question is, in summary, the following: Can the public accountants, suffer penalties for administrative fines, due to its professional actuation in the processes of checks and balances of government? It is used for both, qualitative research deductive syllogism characterized in formal or deduction based on intentional non-probabilistic sample. Were established two relations (R1) and (R2), and from which obtained the results of the study indicate that: (i) according to the conclusion (R1), accountants are public officials when linked to processes of benefits accounts and therefore may suffer penalties of fines, when qualified their responsibility for the act performed or when gives rise to irregularities. From the empirical evidence (R2) was raised from the historical application of the fine 30% of the annual remuneration of public officials provided for in art. 5, Federal Law No. 10.028/00, in place of checks and balances, so it appeared there was no evidence of direct application of this penalty to the person of a public accountant, which is restricted so only the holders of power.