Responsabilidade civil e ética do contador: um estudo comparativo entre o profissional contábil autônomo e o empresário contábil

Abstract

The accounting scenario in Brazil is constantly changing. Nowadays, as a result of the increasingly greater responsibilities and responsibilities assumed by the accountant, it is opportune to work independently, aiming at a certain degree of autonomy in the exercise of his work. Given this, the present article addresses the responsibility of the accounting professional, before legal and ethical aspects, based on the following problematic: What are the peculiarities of civil liability and ethics of the accounting professional as autonomous, and as an entrepreneur? the purpose of the work is to analyze legal and ethical data, through specific bibliography and relevant legislation, aiming to verify the differences and similarities of each branch and thus highlight the importance of this professional, adding value to the profession. It was concluded from the research that these branches present more similarities than differences. Emphasizing the different degrees of responsibility attributed to each one, it becomes interesting that the professional, regardless of his / her follow-up, observes the civil and ethical concepts set forth in the Civil Code and in the Accounting Professional's Code of Ethics, its activity in a dignified way, in order to avoid responsibilities, and also, that this research can serve as a subsidy for later work, as a way to encourage study and research on civil liability and ethics of the accounting professional as a self-employed and entrepreneur.