Abstract:
The purpose of this article is the theme: the relevance of accounting expertise in court
decisions. Thus, it aims to present the influence of the Accounting Expertise in the
Judicial scope, as it provides the judge with specific and specialized knowledge for his
decision making. Therefore, it assigns the following problem: what is the role of the
professional in relation to the civil liability of an expert accountant according to the
information provided in an expert report? The methodology was performed through
literature review, documentary research and qualitative method. Therefore the main
authors were Greco and Arend (2013), Ornelas (1994), Alberto (2012), (SÁ, 2011),
COSTA (2017). It is concluded that the Accounting Expertise is essential in the fight in
contradiction to impunity, thus being a fundamental recourse to justice, as it helps to
resolve the conflicts related to the procedures in patrimonial response besides being
responsible for showing an order in the recent market behavior.
