Parâmetros e extensão da responsabilidade do contador pelos atos profissionais praticados

Abstract

The course completion work is dedicated to presenting a thematic proposal that contributes to the essence of accountant training. Therefore, it must be about a theme capable of adding benefits and instructing the professional at the beginning of his career. In this sense, the present is an accumulation of bibliographical studies and practical analyzes regarding the accountant's responsibility for the acts practiced in the exercise of his profession. In this context, the most common activities of the accountant are highlighted, as well as the acts that are usually and frequently practiced by him in the provision of accounting information of the legal and / or physical entity under his tutelage, focusing on the need to provide them with technical and ethical knowledge, bearing in mind the responsibility that falls on him as an accountant. From this, the fundamental role of the accountant in modern society stands out, since it is the link between the reality lived in the private sphere, that is, in the companies and particular relationships as a whole, with the data used by the organizations and public systems, since it is an inherent function to inform, among other things, balance sheets and financial statements for the supervisory bodies. Thus, a study of Law 10,406 / 2002 is presented in what refers to the accountability of the accountant, as well as other legal provisions that make reference to this professional. With this, the professional trained in the accounting sciences is guided to act in a clear, transparent and ethical way, emphasizing, even more in the current scenario, the veracity of the information, especially because its responsibility is supportive.