RESPONSABILIDADE CIVIL DO PROFISSIONAL CONTÁBIL: DECORE e a responsabilidade pela informação prestada

Abstract

With the effective characterization of responsibility in the exercise of the profession coupled with ethical behavior, the professional accountant can respond civilly, being able to pay indemnities if accounting fraud is proven. The new code of ethics is very clear in relation to civil liability for acts related to accounting and tax bookkeeping practiced by it and when there is damage to third parties. These changes promote transparency, implying improvements in the quality of the services sought and offered. In view of this scenario, the present work exposes a reflection on the accounting professional's civil liability. For this, it was discussed about the new profile of the accounting professional and the accountant's civil liability, identifying which factors lead to being held accountable and penalized. This theme is mainly justified by the scenario in which the accountant professional is inserted. Precepts such as prudence, ethics, professional knowledge and constant updating are increasingly indispensable. In order to give the article a scientific character, as a scientific methodology, bibliographic research was used mainly based on the New Code of Ethics for the Accountant Professional, Civil Code and specific bibliographies of the accounting professional