Perícia contábil: a atuação dos profissionais em Uberlândia-MG

Abstract

The main objective of this research was to observe the changes in the Code of Civil Procedure and Law 13.105 of March 16, 2015, in article 156, which concerns the National Registry of Accounting Experts and Continuing Professional Education. To that end, professionals were used to perform accounting skills, to which a questionnaire was applied with objective questions to the subject, for judicial experts and / or assistant experts. The evaluation was performed by statistical sampling, identifying the percentage collected of coincident answers in groups representative of the statistical amount of each response. After the proper grouping, observing the result, it was identified, in the general scope, that the most demanded area in the city of Uberlandia, according to the interviewees, is Labor Justice. The respondents showed some concern about the evidence that will be made, periodically, to keep the experts' registry up to date. They also showed dissatisfaction with the remuneration for the tests carried out in the city of Uberlandia. Not all experts are registered in the National Registry of Expert Accountants; however, most are already informed, both on the subject, and on the minimum score required for the Proof of Continuing Vocational Education.