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
