A percepção dos contadores do estado do Paraná sobre a responsabilidade civil e penal quando atuantes como perito judicial

Abstract

Judicial expertise is one of the ramifications of accounting that has been growing assiduously. This demand originates in the judiciary, when the judge determines the expert's performance by a professional expert in the matter in question, in order to point out the truth about the fact (s) or object (s) of the litigation . The expert of the accountant, who has the task of presenting the Expert Report, is then appointed and must comply with the technical standards established by the Federal Accounting Council - CFC. In this context, the appointed Expert has his work, as well as his conduct, submitted to possible penalties in both the civil and criminal spheres, once characterized his responsibility to the office. Given this scenario, the present study aims to identify the assimilation of the accountants of the State of Paraná, who act as judicial expert, on the Civil and Criminal Liability to which they are subject. To this end, in November 2016 an interview was conducted with thirty-seven accountants who perform the mentioned function, making use of a questionnaire in an electronic medium for data collection. In this scope, the research demonstrates a qualitative, and, explanatory approach when dealing with the objectives; Already from the point of view of procedures, is characterized as bibliographical and survey. After tabulation and analysis of the data collected, it was found that the prevalence of the interviewees already consulted the Civil Code, and, once aware of the responsibilities described there, consider the role of expert of high risk, however, the great majority of respondents consider adequate The penalties imposed by the Penal and Civil Code.