Fiscalização dos profissionais contábeis pelos conselhos regionais de contabilidade: uma análise de infrações cometidas e penalidades aplicadas

Abstract

The approach to the civil liability of the accountant brings the importance of following the rules and procedures imposed by the regional accounting councils. This study aimed to analyse the infractions committed by accounting professionals and the penalties applied by Brazilian regional accounting councils. This research is characterized as descriptive. Also for presenting a more detailed view on the subject, and thus applying the ex-post facto (from the past fact). The 27 websites of the regional accounting councils were consulted. However, irregularities found in inspections were published in 14 states in Brazil, which were analysed by this research, namely Alagoas, Mato Grosso, Mato Grosso do Sul, Minas Gerais, Paraná, Rondônia, Rio Grande do Norte, São Paulo, Sergipe, Tocantins, Distrito Federal, Pará, Pernambuco and Rio de Janeiro. As a result of the research carried out, it can be mentioned that the regional accounting councils are carrying out inspections to ensure that new violations are committed by accounting professionals. Among the most observed infractions, the following can be mentioned: failure to register an office register, accounting organizations without registration and errors in bookkeeping. Because of this, penalties were applied by the CRCs, the most used were: fines, reserved warnings and reserved censorship.