Peritos contábeis: aplicação da NBC TP 01 – perícia contábil e NBC PP 01 – perito contábil

Abstract

This paper presents a research about the role of the accounting experts at Federal and Labor Courts in the District Court of Santa Maria, RS, specifically regarding the implementation of NBC TP 01 – Accounting Expertise and NBC PP 01 – Accounting Expert, by carrying out a questionnaire, what was done in the first semester of 2016. The accounting expert uses evidence in order to clear the legal matter, base and emit a report/opinion, and in order to do that, the professional in this area of accounting follows NBC TP 01 and NBC PP 01, among other laws and regulations, what consists in Brazilian accounting norms that determines procedures intrinsic to the role of the accountant who is in the role of an expert. This way, the accounting expert is required to follow and respect them, as well as the CRC has the duty to verify, through supervision, the use of the norms by the professionals who are registered in its jurisdiction. Concerting the characterization of the research, it follows the descriptive research. And the questionnaire was used as research tool. Regarding the approach of the problem, this research presented a qualitative one. After the questionnaires were used, an analysis was carried out demonstrating the rates of accounting experts who are following the norms NBC TP 01 and NBC PP 01. From the information produced, it was possible to demonstrate that 56% of the experts do not always follow the norms, 15% almost always follow the norm, 9% seldom do that, 5% never do that, and 15% do not have an opinion. The main objective of the research was achieved, thus it was possible to conclude that the accounting experts demonstrated that they are not totally following the norms, what undermines the basic principle of expertise to follow the present legislation and consequently the norms NBC TP 01 and NBC PP 01.