RESPONSIBILITY CIVIL AND PENALIZE OF THE ACCOUNTANT PROFESSIONAL

• Autor(a) principal: Franco, Liliam Farias
• Data de Publicação: 2009
• Outros Autores: Cardoso, Jorge Luis
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/11332
• topic: Responsabilidade civil. Responsabilidade penal. Responsabilidade do profissional contábil.; Responsibility Civil. Responsibility Penalize. Responsibility Acountat Professional.

With the revision of the Civil Code, which took effect from 2003, accountant professional can respond personal and severally before the company and third parties, including the personal net worth. This fact has brought significant changes for professional, who must be aware of changes occurring in the rules governing their profession and be in constant learning to incur no mistake, either by incompetence, negligence and is thus no longer comply with any civil obligation or accounting and may be penalized. Given the immense legislation which should be observed for the performance of the accounting profession and also the degree of risk that the professional and accounting firm and are subject, this study examines the responsibilities of the professional accounting (individual and corporate), checking whether activities undertaken by these professionals are in accordance with the laws that guide the profession. To achieve this goal, research is characterized as qualitative, descriptive literature and a case study in a business providing accounting services in Rio Grande do Sul. It was found that the bookkeeping and tax book, preparation of books required, the preparation financial statements of the company's customers, in a study are in accordance with the regulation of CFC's and CRC's, in accordance with Generally Accepted Accounting Principles, with the Brazilian Standards of Accounting and also in accordance with the new Civil Code. Still, it appears there is difficulty with the awareness of customers, which in most cases not have the correct understanding of certain procedures that must be adopted.