Abstract:
With the theme Individual Microentrepreneur, its relevance to society and the
impacts generated by the non-mandatory accountant, the research started from
the general objective of analyzing and solving the main doubts about the
subject, through qualitative data, articles, current laws, books and works already
published. All points have been developed in order to have an effective and
effective understanding of the definition, characteristics and their particularities,
advantages and disadvantages, requirements and impediments of becoming an
Individual Microentrepreneur, thus analyzing the importance of this modality for
society and the impacts of non-mandatory accountant. Every company starts
from a small entrepreneurial idea, which makes MEI a kind of birth of big
companies and so should have a special attention of the accounting
professional.
