Abstract:
The expert accountant performs a function of paramount importance to society, with growth and development that humanity has been going through, different opinions, thoughts and interests were emerging according to the needs of each citizen, consequently new LIDI'S (conflicts of interest). Based on the statement in the expert report, what is the accountant's liability and what is its relevance to society? This article will be developed through a qualitative approach, a bibliographic research, through the corroboration of the author: Antonio de Deus Farias Magalhães, Martinho Mauricio Gomes de Ornelas, Clovis de Souza, Valder Luiz Palombo Alberto and NBCPP01 2015. While conducting the research, I observed that the subject is complex, works directly with society and most of the time with the feelings of each individual, different opinions of different professionals, taking into account that what may be fair to an expert may not be fair to another. To reach an opinion, it is necessary to make a case study, as much as the format of the article does not support such research, I leave the
