Aderência dos laudos e pareceres periciais contábeis às normas técnicas do CFC, NBC TP 01 e NBC PP 01

Abstract

The accounting expertise consists of a set of technical and scientific procedures, that through the report and accounting expert opinion, is intended to lead to decision-making body evidence capable of assisting in the fair settlement of the dispute, thus fulfilling its social role. It is performed by top-level professionals, appointed by the judge (counter expert) or chosen by the parties (expert assistant accountant), regularly enrolled in the Regional Accounting Council, and the expertise of the evidence admitted by the Code of Civil Procedure - CPC, willing us art. 420 to 439. The body responsible for guiding, regulate and supervise the practice of the accounting profession is the Federal Accounting Council. It's up to him edit the Brazilian Accounting Standards nature technical and scientific. Therefore the rules on forensic accounting, accounting branch, are edited by this body, and the accounting professionals the obligation in compliance. Thus, as a product of forensic accounting, the accounting expert report and opinion are its performance, design and structure defined by DOT, NBC TP 01 (on the expert's work) and NBC PP 01 (on the expert's profession). This work aimed to verify the compliance of accounting expert reports and opinions filed with the Federal Court of Santa Maria in the years 2010-2014 of cases involving the Housing Financial System, matter of choice for dealing with the assets of individuals and companies, the object expertise in accounting nature. In order to achieve the proposed objective was conducted analysis of reports and opinions in the quest to ascertain whether the items had the structure described by the standard or even related content. After analysis , it found that the financial reports and expert opinions into question the proposed structure was not applied in its entirety , or partially follow what NBC TP 01 provides guidance on the structure of financial reports and expert opinions . And this worrying practice, to be able to compromise the reliability and quality of work and professional, expert's responsibility for being , as seen on NBC PG 100, item 130.1 , b , as an imposition , given the principle of competence and professional care , all accounting professionals required to " act diligently in accordance with professional standards and applicable professional in providing professional services."